CLM TRANSPORTS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CLM TRANSPORTS
Largest movements
- Tangible fixed assets +€174,869
up €174,869 (+47.1%), from €371,547 to €546,416
of which Leasing and similar rights: +€176,969
- Receivables within one year +€89,443
up €89,443 (+108%), from €83,098 to €172,541
of which Other amounts receivable: +€49,127
- Cash -€10,697
down €10,697 (-12.7%), from €83,939 to €73,242
mainly Investment in fixed assets (net) (-€291,812) and Receivables within one year (-€89,443)
- Debts after one year +€143,419
up €143,419 (+59.0%), from €243,169 to €386,588
- Reserves +€40,501
up €40,501 (+252%), from €16,080 to €56,581
- Current portion of long-term debt +€37,664
up €37,664 (+38.6%), from €97,472 to €135,136
- Tax, wage and social debts +€30,139
up €30,139 (+42.2%), from €71,501 to €101,640
of which Remuneration and social security: +€16,478
- Gross operating margin +€208,790
up €208,790 (+40.0%), from €521,742 to €730,532
- Staff costs +€138,361
up €138,361 (+35.3%), from €391,965 to €530,326
- Depreciation +€39,263
up €39,263 (+50.5%), from €77,680 to €116,943
- Financial charges +€7,805
up €7,805 (+57.8%), from €13,495 to €21,300
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €557,657 | €809,197 | +€251,540 | +45.1% |
| Fixed assets | 21/28 | €372,447 | €547,316 | +€174,869 | +47.0% |
| Tangible fixed assets | 22/27 | €371,547 | €546,416 | +€174,869 | +47.1% |
| Furniture and vehicles | 24 | €3,695 | €1,595 | -€2,100 | -56.8% |
| Leasing and similar rights | 25 | €367,852 | €544,821 | +€176,969 | +48.1% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €185,210 | €261,881 | +€76,671 | +41.4% |
| Amounts receivable within one year | 40/41 | €83,098 | €172,541 | +€89,443 | +108% |
| Trade receivables | 40 | €80,378 | €120,694 | +€40,316 | +50.2% |
| Other amounts receivable | 41 | €2,720 | €51,847 | +€49,127 | +1,806% |
| Cash at bank and in hand | 54/58 | €83,939 | €73,242 | -€10,697 | -12.7% |
| Deferred charges and accrued income | 490/1 | €18,172 | €16,098 | -€2,074 | -11.4% |
| Total equity and liabilities | 10/49 | €557,657 | €809,197 | +€251,540 | +45.1% |
| Equity | 10/15 | €122,296 | €162,797 | +€40,501 | +33.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,080 | €56,581 | +€40,501 | +252% |
| Distributable reserves | 133 | €16,080 | €56,581 | +€40,501 | +252% |
| Profit (loss) carried forward | 14 | €100,016 | €100,016 | +€0 | 0.0% |
| Amounts payable | 17/49 | €435,361 | €646,400 | +€211,039 | +48.5% |
| Amounts payable after more than one year | 17 | €243,169 | €386,588 | +€143,419 | +59.0% |
| Financial debts | 170/4 | €243,169 | €386,588 | +€143,419 | +59.0% |
| Amounts payable within one year | 42/48 | €192,192 | €259,812 | +€67,620 | +35.2% |
| Current portion of amounts payable after more than one year | 42 | €97,472 | €135,136 | +€37,664 | +38.6% |
| Trade debts | 44 | €22,724 | €23,036 | +€312 | +1.4% |
| Suppliers | 440/4 | €22,724 | €23,036 | +€312 | +1.4% |
| Taxes, remuneration and social security | 45 | €71,501 | €101,640 | +€30,139 | +42.2% |
| Taxes | 450/3 | €5,294 | €18,956 | +€13,662 | +258% |
| Remuneration and social security | 454/9 | €66,206 | €82,684 | +€16,478 | +24.9% |
| Other amounts payable | 47/48 | €495 | - | -€495 | |
| Remuneration, social security and pensions | 62 | €391,965 | €530,326 | +€138,361 | +35.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,680 | €116,943 | +€39,263 | +50.5% |
| Other operating charges | 640/8 | €20,968 | €17,439 | -€3,529 | -16.8% |
| Gross operating margin | 9900 | €521,742 | €730,532 | +€208,790 | +40.0% |
| Operating profit (loss) | 9901 | €31,130 | €65,824 | +€34,694 | +111% |
| Financial income | 75/76B | €54 | - | -€54 | |
| Recurring financial income | 75 | €54 | - | -€54 | |
| Financial charges | 65/66B | €13,495 | €21,300 | +€7,805 | +57.8% |
| Recurring financial charges | 65 | €13,495 | €21,300 | +€7,805 | +57.8% |
| Profit (loss) for the period before taxes | 9903 | €17,689 | €44,524 | +€26,835 | +152% |
| Income taxes | 67/77 | €1,608 | €4,024 | +€2,416 | +150% |
| Profit (loss) for the period | 9904 | €16,080 | €40,500 | +€24,420 | +152% |
| Profit (loss) for the period to be appropriated | 9905 | €16,080 | €40,500 | +€24,420 | +152% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.