CLMA Services: what changed
Two fiscal 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.
CLMA Services
Largest movements
- Receivables within one year +€21,282
up €21,282 (+16.1%), from €131,923 to €153,205
of which Other amounts receivable: +€66,741
- Tangible fixed assets +€16,600
up €16,600 (+156.4%), from €10,616 to €27,216
of which Furniture and vehicles: +€16,905
- Intangible fixed assets -€9,000
down €9,000 (-10.2%), from €88,131 to €79,131
- Cash -€3,020
down €3,020 (-14.2%), from €21,219 to €18,199
mainly Investment in fixed assets (net) (-€28,983) and Other debts (-€25,122)
- Tax, wage and social debts +€25,826
up €25,826 (+101.3%), from €25,503 to €51,330
of which Taxes: +€19,633
- Other debts -€25,122
no longer reported in 2025 (was €25,122)
- Current portion of long-term debt +€24,641
up €24,641 (+139.3%), from €17,685 to €42,326
- Trade debts -€6,871
down €6,871 (-8.3%), from €82,826 to €75,956
- Reserves +€6,028
up €6,028 (+132.8%), from €4,539 to €10,568
- Gross operating margin +€118,868
up €118,868 (+162.9%), from €72,956 to €191,824
- Staff costs +€87,382
up €87,382 (+139.8%), from €62,511 to €149,893
- Depreciation +€18,043
up €18,043 (+540.2%), from €3,340 to €21,383
- Financial charges +€5,284
up €5,284 (+139.8%), from €3,778 to €9,062
- Taxes +€4,686
up €4,686 (+249.9%), from €1,875 to €6,561
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.
Cash bridge derived
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 | €254,027 | €281,251 | +€27,224 | +10.7% |
| Fixed assets | 21/28 | €100,885 | €108,485 | +€7,600 | +7.5% |
| Intangible fixed assets | 21 | €88,131 | €79,131 | -€9,000 | -10.2% |
| Tangible fixed assets | 22/27 | €10,616 | €27,216 | +€16,600 | +156.4% |
| Furniture and vehicles | 24 | €8,054 | €24,959 | +€16,905 | +209.9% |
| Other tangible fixed assets | 26 | €2,562 | €2,257 | -€305 | -11.9% |
| Financial fixed assets | 28 | €2,138 | €2,138 | = | 0.0% |
| Current assets | 29/58 | €153,142 | €172,767 | +€19,624 | +12.8% |
| Amounts receivable within one year | 40/41 | €131,923 | €153,205 | +€21,282 | +16.1% |
| Trade receivables | 40 | €131,923 | €86,464 | -€45,459 | -34.5% |
| Other amounts receivable | 41 | - | €66,741 | +€66,741 | |
| Cash at bank and in hand | 54/58 | €21,219 | €18,199 | -€3,020 | -14.2% |
| Deferred charges and accrued income | 490/1 | - | €1,363 | +€1,363 | |
| Total equity and liabilities | 10/49 | €254,027 | €281,251 | +€27,224 | +10.7% |
| Equity | 10/15 | €14,963 | €20,992 | +€6,028 | +40.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €4,539 | €10,568 | +€6,028 | +132.8% |
| Distributable reserves | 133 | €4,539 | €10,568 | +€6,028 | +132.8% |
| Profit (loss) carried forward | 14 | €424 | €424 | = | 0.0% |
| Amounts payable | 17/49 | €239,064 | €260,260 | +€21,196 | +8.9% |
| Amounts payable after more than one year | 17 | €87,927 | €90,648 | +€2,721 | +3.1% |
| Financial debts | 170/4 | €87,927 | €90,648 | +€2,721 | +3.1% |
| Amounts payable within one year | 42/48 | €151,136 | €169,611 | +€18,475 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €17,685 | €42,326 | +€24,641 | +139.3% |
| Trade debts | 44 | €82,826 | €75,956 | -€6,871 | -8.3% |
| Suppliers | 440/4 | €82,826 | €75,956 | -€6,871 | -8.3% |
| Taxes, remuneration and social security | 45 | €25,503 | €51,330 | +€25,826 | +101.3% |
| Taxes | 450/3 | €14,052 | €33,685 | +€19,633 | +139.7% |
| Remuneration and social security | 454/9 | €11,451 | €17,645 | +€6,193 | +54.1% |
| Other amounts payable | 47/48 | €25,122 | - | -€25,122 | |
| Remuneration, social security and pensions | 62 | €62,511 | €149,893 | +€87,382 | +139.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,340 | €21,383 | +€18,043 | +540.2% |
| Other operating charges | 640/8 | €1,029 | €748 | -€280 | -27.3% |
| Gross operating margin | 9900 | €72,956 | €191,824 | +€118,868 | +162.9% |
| Operating profit (loss) | 9901 | €6,076 | €19,799 | +€13,723 | +225.8% |
| Financial income | 75/76B | €1 | €1,852 | +€1,851 | +156839.0% |
| Recurring financial income | 75 | €1 | €1,852 | +€1,851 | +156839.0% |
| Financial charges | 65/66B | €3,778 | €9,062 | +€5,284 | +139.8% |
| Recurring financial charges | 65 | €3,778 | €9,062 | +€5,284 | +139.8% |
| Profit (loss) for the period before taxes | 9903 | €2,299 | €12,589 | +€10,290 | +447.6% |
| Income taxes | 67/77 | €1,875 | €6,561 | +€4,686 | +249.9% |
| Profit (loss) for the period | 9904 | €424 | €6,028 | +€5,604 | +1321.2% |
| Profit (loss) for the period to be appropriated | 9905 | €424 | €6,028 | +€5,604 | +1321.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.