CLMC: 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.
CLMC
Largest movements
- Current investments +€600,405
new in 2025: €600,405
- Cash -€435,490
down €435,490 (-67.5%), from €645,103 to €209,613
mainly Current investments (-€600,405) and Receivables within one year (-€37,380)
- Receivables within one year +€37,380
up €37,380 (+1,990%), from €1,878 to €39,258
of which Other amounts receivable: +€32,411
- Reserves +€166,198
up €166,198 (+38.1%), from €435,738 to €601,936
- Trade debts +€47,421
up €47,421 (+481%), from €9,855 to €57,277
- Tax, wage and social debts -€34,322
down €34,322 (-31.9%), from €107,651 to €73,330
of which Taxes: -€33,414
- Other debts +€26,002
up €26,002 (+21.5%), from €121,034 to €147,036
- Gross operating margin -€50,250
down €50,250 (-15.8%), from €317,795 to €267,545
- Staff costs -€6,964
down €6,964, from €3,881 to -€3,083
- Taxes -€5,006
down €5,006 (-5.6%), from €88,763 to €83,757
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 | €700,733 | €906,711 | +€205,978 | +29.4% |
| Fixed assets | 21/28 | €50,952 | €52,251 | +€1,299 | +2.5% |
| Tangible fixed assets | 22/27 | €50,952 | €52,251 | +€1,299 | +2.5% |
| Land and buildings | 22 | €50,952 | €52,251 | +€1,299 | +2.5% |
| Current assets | 29/58 | €649,781 | €854,460 | +€204,679 | +31.5% |
| Amounts receivable within one year | 40/41 | €1,878 | €39,258 | +€37,380 | +1,990% |
| Trade receivables | 40 | - | €4,969 | +€4,969 | |
| Other amounts receivable | 41 | €1,878 | €34,289 | +€32,411 | +1,726% |
| Current investments | 50/53 | - | €600,405 | +€600,405 | |
| Cash at bank and in hand | 54/58 | €645,103 | €209,613 | -€435,490 | -67.5% |
| Deferred charges and accrued income | 490/1 | €2,800 | €5,183 | +€2,383 | +85.1% |
| Total equity and liabilities | 10/49 | €700,733 | €906,711 | +€205,978 | +29.4% |
| Equity | 10/15 | €454,338 | €620,536 | +€166,198 | +36.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €435,738 | €601,936 | +€166,198 | +38.1% |
| Distributable reserves | 133 | €435,738 | €601,936 | +€166,198 | +38.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €246,395 | €286,174 | +€39,779 | +16.1% |
| Amounts payable within one year | 42/48 | €238,540 | €277,642 | +€39,102 | +16.4% |
| Trade debts | 44 | €9,855 | €57,277 | +€47,421 | +481% |
| Suppliers | 440/4 | €9,855 | €57,277 | +€47,421 | +481% |
| Taxes, remuneration and social security | 45 | €107,651 | €73,330 | -€34,322 | -31.9% |
| Taxes | 450/3 | €106,744 | €73,330 | -€33,414 | -31.3% |
| Remuneration and social security | 454/9 | €908 | €0 | -€908 | -100% |
| Other amounts payable | 47/48 | €121,034 | €147,036 | +€26,002 | +21.5% |
| Accrued charges and deferred income | 492/3 | €7,854 | €8,532 | +€677 | +8.6% |
| Remuneration, social security and pensions | 62 | €3,881 | -€3,083 | -€6,964 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €984 | €1,041 | +€57 | +5.8% |
| Other operating charges | 640/8 | €820 | €779 | -€41 | -5.0% |
| Gross operating margin | 9900 | €317,795 | €267,545 | -€50,250 | -15.8% |
| Operating profit (loss) | 9901 | €312,110 | €268,808 | -€43,302 | -13.9% |
| Financial income | 75/76B | €0 | €579 | +€579 | |
| Recurring financial income | 75 | €0 | €579 | +€579 | |
| Financial charges | 65/66B | €8,094 | €6,233 | -€1,862 | -23.0% |
| Recurring financial charges | 65 | €8,094 | €6,233 | -€1,862 | -23.0% |
| Profit (loss) for the period before taxes | 9903 | €304,016 | €263,154 | -€40,861 | -13.4% |
| Income taxes | 67/77 | €88,763 | €83,757 | -€5,006 | -5.6% |
| Profit (loss) for the period | 9904 | €215,253 | €179,397 | -€35,856 | -16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €215,253 | €179,397 | -€35,856 | -16.7% |
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 15 October 2026 via checked.be.