Clockaerts Exterieur: 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.
Clockaerts Exterieur
Largest movements
- Tangible fixed assets -€54,700
down €54,700 (-4.0%), from €1.4m to €1.3m
of which Land and buildings: -€52,334
- Cash +€42,865
up €42,865 (+25.8%), from €166,410 to €209,275
mainly Depreciation (+€62,408) and Net result for the year (+€53,946)
- Current investments +€26,433
new in 2025: €26,433
- Receivables within one year -€16,258
down €16,258 (-40.7%), from €39,915 to €23,657
of which Trade receivables: -€11,014
- Debts after one year -€64,415
down €64,415 (-6.0%), from €1.1m to €1.0m
of which Financial debts: -€64,415
- Reserves +€53,946
up €53,946 (+19.3%), from €279,095 to €333,041
- Other debts +€19,838
up €19,838 (+13.5%), from €146,996 to €166,833
- Gross operating margin -€31,380
down €31,380 (-14.4%), from €218,592 to €187,212
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 | €1,590,120 | €1,588,489 | -€1,632 | -0.1% |
| Fixed assets | 21/28 | €1,380,369 | €1,325,669 | -€54,700 | -4.0% |
| Tangible fixed assets | 22/27 | €1,380,369 | €1,325,669 | -€54,700 | -4.0% |
| Land and buildings | 22 | €1,375,800 | €1,323,466 | -€52,334 | -3.8% |
| Plant, machinery and equipment | 23 | €4,441 | €2,202 | -€2,239 | -50.4% |
| Furniture and vehicles | 24 | €128 | - | -€128 | |
| Current assets | 29/58 | €209,751 | €262,820 | +€53,069 | +25.3% |
| Amounts receivable within one year | 40/41 | €39,915 | €23,657 | -€16,258 | -40.7% |
| Trade receivables | 40 | €34,671 | €23,657 | -€11,014 | -31.8% |
| Other amounts receivable | 41 | €5,244 | - | -€5,244 | |
| Current investments | 50/53 | - | €26,433 | +€26,433 | |
| Cash at bank and in hand | 54/58 | €166,410 | €209,275 | +€42,865 | +25.8% |
| Deferred charges and accrued income | 490/1 | €3,427 | €3,456 | +€29 | +0.9% |
| Total equity and liabilities | 10/49 | €1,590,120 | €1,588,489 | -€1,632 | -0.1% |
| Equity | 10/15 | €280,095 | €334,041 | +€53,946 | +19.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €279,095 | €333,041 | +€53,946 | +19.3% |
| Distributable reserves | 133 | €279,095 | €333,041 | +€53,946 | +19.3% |
| Amounts payable | 17/49 | €1,310,025 | €1,254,447 | -€55,578 | -4.2% |
| Amounts payable after more than one year | 17 | €1,068,924 | €1,004,509 | -€64,415 | -6.0% |
| Financial debts | 170/4 | €970,502 | €906,087 | -€64,415 | -6.6% |
| Other amounts payable | 178/9 | €98,422 | €98,422 | = | 0.0% |
| Amounts payable within one year | 42/48 | €225,363 | €232,785 | +€7,422 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €63,576 | €64,415 | +€839 | +1.3% |
| Trade debts | 44 | €1,609 | €918 | -€691 | -42.9% |
| Suppliers | 440/4 | €1,609 | €918 | -€691 | -42.9% |
| Taxes, remuneration and social security | 45 | €13,182 | €619 | -€12,564 | -95.3% |
| Taxes | 450/3 | €13,182 | €517 | -€12,666 | -96.1% |
| Remuneration and social security | 454/9 | - | €102 | +€102 | |
| Other amounts payable | 47/48 | €146,996 | €166,833 | +€19,838 | +13.5% |
| Accrued charges and deferred income | 492/3 | €15,738 | €17,153 | +€1,415 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,493 | €62,408 | -€86 | -0.1% |
| Other operating charges | 640/8 | €5,024 | €5,773 | +€749 | +14.9% |
| Gross operating margin | 9900 | €218,592 | €187,212 | -€31,380 | -14.4% |
| Operating profit (loss) | 9901 | €151,074 | €119,031 | -€32,043 | -21.2% |
| Financial income | 75/76B | €283 | €920 | +€638 | +226% |
| Recurring financial income | 75 | €283 | €920 | +€638 | +226% |
| Financial charges | 65/66B | €45,151 | €45,110 | -€40 | -0.1% |
| Recurring financial charges | 65 | €45,151 | €45,110 | -€40 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €106,206 | €74,841 | -€31,365 | -29.5% |
| Income taxes | 67/77 | €22,345 | €20,895 | -€1,451 | -6.5% |
| Profit (loss) for the period | 9904 | €83,861 | €53,946 | -€29,915 | -35.7% |
| Profit (loss) for the period to be appropriated | 9905 | €83,861 | €53,946 | -€29,915 | -35.7% |
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 25 October 2026 via checked.be.