CLMNT: 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.
CLMNT
Largest movements
- Current investments +€200,000
up €200,000 (+100.0%), from €200,000 to €400,000
- Receivables within one year +€97,012
new in 2025: €97,012
- Tangible fixed assets +€52,222
up €52,222 (+347.9%), from €15,010 to €67,232
of which Furniture and vehicles: +€28,496
- Cash -€32,791
down €32,791 (-21.3%), from €153,986 to €121,195
mainly Current investments (-€200,000) and Receivables within one year (-€97,012)
- Deferred charges and accrued income -€22,637
down €22,637 (-100.0%), from €22,637 to €0
- Reserves +€295,931
up €295,931 (+101.3%), from €292,162 to €588,093
- Other debts -€7,917
down €7,917 (-99.7%), from €7,943 to €26
- Gross operating margin +€30,693
up €30,693 (+8.4%), from €363,350 to €394,043
- Taxes +€7,048
up €7,048 (+8.3%), from €85,166 to €92,214
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 | €391,633 | €685,439 | +€293,805 | +75.0% |
| Fixed assets | 21/28 | €15,010 | €67,232 | +€52,222 | +347.9% |
| Tangible fixed assets | 22/27 | €15,010 | €67,232 | +€52,222 | +347.9% |
| Plant, machinery and equipment | 23 | - | €5,776 | +€5,776 | |
| Furniture and vehicles | 24 | €11,140 | €39,636 | +€28,496 | +255.8% |
| Other tangible fixed assets | 26 | €3,871 | €21,821 | +€17,950 | +463.7% |
| Current assets | 29/58 | €376,623 | €618,206 | +€241,584 | +64.1% |
| Amounts receivable within one year | 40/41 | - | €97,012 | +€97,012 | |
| Trade receivables | 40 | - | €97,012 | +€97,012 | |
| Current investments | 50/53 | €200,000 | €400,000 | +€200,000 | +100.0% |
| Cash at bank and in hand | 54/58 | €153,986 | €121,195 | -€32,791 | -21.3% |
| Deferred charges and accrued income | 490/1 | €22,637 | €0 | -€22,637 | -100.0% |
| Total equity and liabilities | 10/49 | €391,633 | €685,439 | +€293,805 | +75.0% |
| Equity | 10/15 | €295,162 | €591,093 | +€295,931 | +100.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €292,162 | €588,093 | +€295,931 | +101.3% |
| Distributable reserves | 133 | €292,162 | €588,093 | +€295,931 | +101.3% |
| Amounts payable | 17/49 | €96,472 | €94,346 | -€2,126 | -2.2% |
| Amounts payable within one year | 42/48 | €96,472 | €94,310 | -€2,162 | -2.2% |
| Trade debts | 44 | €363 | €0 | -€363 | -100.0% |
| Suppliers | 440/4 | €363 | €0 | -€363 | -100.0% |
| Taxes, remuneration and social security | 45 | €88,166 | €94,284 | +€6,118 | +6.9% |
| Taxes | 450/3 | €88,166 | €94,284 | +€6,118 | +6.9% |
| Other amounts payable | 47/48 | €7,943 | €26 | -€7,917 | -99.7% |
| Accrued charges and deferred income | 492/3 | - | €36 | +€36 | |
| Non-recurring operating income | 76A | - | €260 | +€260 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,379 | €8,767 | +€2,388 | +37.4% |
| Other operating charges | 640/8 | €182 | €186 | +€4 | +2.1% |
| Gross operating margin | 9900 | €363,350 | €394,043 | +€30,693 | +8.4% |
| Operating profit (loss) | 9901 | €356,789 | €385,090 | +€28,302 | +7.9% |
| Financial income | 75/76B | - | €3,100 | +€3,100 | |
| Recurring financial income | 75 | - | €3,100 | +€3,100 | |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.9% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €356,745 | €388,145 | +€31,400 | +8.8% |
| Income taxes | 67/77 | €85,166 | €92,214 | +€7,048 | +8.3% |
| Profit (loss) for the period | 9904 | €271,579 | €295,931 | +€24,352 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €271,579 | €295,931 | +€24,352 | +9.0% |
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 28 September 2026 via checked.be.