CLOCKAERTS INTERIEUR: 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.
CLOCKAERTS INTERIEUR
Largest movements
- Receivables within one year +€65,863
up €65,863 (+78.4%), from €83,972 to €149,835
of which Trade receivables: +€61,174
- Stocks and contracts -€53,788
down €53,788 (-37.0%), from €145,307 to €91,519
of which Stocks: -€58,299
- Cash +€46,847
up €46,847 (+34.5%), from €135,663 to €182,510
mainly Stocks and contracts (+€53,788) and Depreciation (+€42,591)
- Tangible fixed assets -€21,557
down €21,557 (-13.2%), from €162,719 to €141,162
- Tax, wage and social debts +€25,311
up €25,311 (+371.1%), from €6,820 to €32,131
of which Taxes: +€27,942
- Reserves +€19,772
up €19,772 (+8.6%), from €229,272 to €249,044
- Trade debts -€13,476
down €13,476 (-50.1%), from €26,883 to €13,407
- Staff costs +€6,783
up €6,783 (+6.0%), from €113,654 to €120,437
- Financial income -€4,341
down €4,341 (-28.6%), from €15,169 to €10,827
- Other operating charges +€3,188
up €3,188 (+288.0%), from €1,107 to €4,294
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 | €535,065 | €568,354 | +€33,289 | +6.2% |
| Fixed assets | 21/28 | €162,719 | €141,162 | -€21,557 | -13.2% |
| Tangible fixed assets | 22/27 | €162,719 | €141,162 | -€21,557 | -13.2% |
| Land and buildings | 22 | €38,469 | €34,972 | -€3,497 | -9.1% |
| Plant, machinery and equipment | 23 | €62,876 | €56,741 | -€6,136 | -9.8% |
| Furniture and vehicles | 24 | €4,869 | - | -€4,869 | |
| Other tangible fixed assets | 26 | €56,505 | €49,449 | -€7,056 | -12.5% |
| Current assets | 29/58 | €372,346 | €427,192 | +€54,847 | +14.7% |
| Stocks and contracts in progress | 3 | €145,307 | €91,519 | -€53,788 | -37.0% |
| Stocks | 30/36 | €99,079 | €40,780 | -€58,299 | -58.8% |
| Contracts in progress | 37 | €46,228 | €50,739 | +€4,511 | +9.8% |
| Amounts receivable within one year | 40/41 | €83,972 | €149,835 | +€65,863 | +78.4% |
| Trade receivables | 40 | €73,726 | €134,900 | +€61,174 | +83.0% |
| Other amounts receivable | 41 | €10,246 | €14,935 | +€4,689 | +45.8% |
| Cash at bank and in hand | 54/58 | €135,663 | €182,510 | +€46,847 | +34.5% |
| Deferred charges and accrued income | 490/1 | €7,404 | €3,327 | -€4,076 | -55.1% |
| Total equity and liabilities | 10/49 | €535,065 | €568,354 | +€33,289 | +6.2% |
| Equity | 10/15 | €277,672 | €297,444 | +€19,772 | +7.1% |
| Contributions | 10/11 | €48,400 | €48,400 | = | 0.0% |
| Reserves | 13 | €229,272 | €249,044 | +€19,772 | +8.6% |
| Distributable reserves | 133 | €229,272 | €249,044 | +€19,772 | +8.6% |
| Amounts payable | 17/49 | €257,393 | €270,910 | +€13,517 | +5.3% |
| Amounts payable after more than one year | 17 | €118,512 | €118,512 | = | 0.0% |
| Other amounts payable | 178/9 | €118,512 | €118,512 | = | 0.0% |
| Amounts payable within one year | 42/48 | €129,350 | €138,226 | +€8,876 | +6.9% |
| Trade debts | 44 | €26,883 | €13,407 | -€13,476 | -50.1% |
| Suppliers | 440/4 | €26,883 | €13,407 | -€13,476 | -50.1% |
| Taxes, remuneration and social security | 45 | €6,820 | €32,131 | +€25,311 | +371.1% |
| Taxes | 450/3 | €2,131 | €30,072 | +€27,942 | +1311.4% |
| Remuneration and social security | 454/9 | €4,690 | €2,059 | -€2,631 | -56.1% |
| Other amounts payable | 47/48 | €95,646 | €92,687 | -€2,959 | -3.1% |
| Accrued charges and deferred income | 492/3 | €9,531 | €14,171 | +€4,641 | +48.7% |
| Non-recurring operating income | 76A | - | €18,000 | +€18,000 | |
| Remuneration, social security and pensions | 62 | €113,654 | €120,437 | +€6,783 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,142 | €42,591 | -€551 | -1.3% |
| Other operating charges | 640/8 | €1,107 | €4,294 | +€3,188 | +288.0% |
| Gross operating margin | 9900 | €204,661 | €206,335 | +€1,674 | +0.8% |
| Operating profit (loss) | 9901 | €46,758 | €39,013 | -€7,745 | -16.6% |
| Financial income | 75/76B | €15,169 | €10,827 | -€4,341 | -28.6% |
| Recurring financial income | 75 | €15,169 | €10,827 | -€4,341 | -28.6% |
| Financial charges | 65/66B | €17,386 | €16,476 | -€911 | -5.2% |
| Recurring financial charges | 65 | €17,386 | €16,476 | -€911 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €44,540 | €33,364 | -€11,176 | -25.1% |
| Income taxes | 67/77 | €9,032 | €7,592 | -€1,440 | -15.9% |
| Profit (loss) for the period | 9904 | €35,508 | €25,772 | -€9,736 | -27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,508 | €25,772 | -€9,736 | -27.4% |
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 7 October 2026 via checked.be.