CLOCOM: 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.
CLOCOM
Largest movements
- Cash +€17,873
up €17,873 (+42.8%), from €41,794 to €59,666
mainly Net result for the year (+€28,076) and Deferred charges and accrued income (+€14,214)
- Deferred charges and accrued income -€14,214
down €14,214 (-31.6%), from €44,984 to €30,770
- Receivables within one year +€7,315
new in 2024: €7,315
- Tangible fixed assets -€1,494
down €1,494 (-32.1%), from €4,660 to €3,167
of which Furniture and vehicles: -€949
- Profit (loss) carried forward +€28,076
up €28,076 (+46.9%), from €59,842 to €87,918
- Trade debts -€10,533
down €10,533 (-82.9%), from €12,703 to €2,170
- Other debts -€4,463
down €4,463 (-83.3%), from €5,359 to €895
- Tax, wage and social debts -€3,600
down €3,600 (-42.2%), from €8,535 to €4,935
- Gross operating margin +€5,957
up €5,957 (+17.8%), from €33,468 to €39,425
- Taxes +€2,750
up €2,750 (+55.7%), from €4,935 to €7,685
- Depreciation +€773
up €773 (+107.3%), from €721 to €1,494
- Other operating charges -€448
down €448 (-32.1%), from €1,396 to €948
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,438 | €100,918 | +€9,480 | +10.4% |
| Fixed assets | 21/28 | €4,660 | €3,167 | -€1,494 | -32.1% |
| Tangible fixed assets | 22/27 | €4,660 | €3,167 | -€1,494 | -32.1% |
| Land and buildings | 22 | €2,721 | €2,177 | -€545 | -20.0% |
| Furniture and vehicles | 24 | €1,939 | €990 | -€949 | -48.9% |
| Current assets | 29/58 | €86,778 | €97,751 | +€10,974 | +12.6% |
| Amounts receivable within one year | 40/41 | - | €7,315 | +€7,315 | |
| Other amounts receivable | 41 | - | €7,315 | +€7,315 | |
| Cash at bank and in hand | 54/58 | €41,794 | €59,666 | +€17,873 | +42.8% |
| Deferred charges and accrued income | 490/1 | €44,984 | €30,770 | -€14,214 | -31.6% |
| Total equity and liabilities | 10/49 | €91,438 | €100,918 | +€9,480 | +10.4% |
| Equity | 10/15 | €64,842 | €92,918 | +€28,076 | +43.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,842 | €87,918 | +€28,076 | +46.9% |
| Amounts payable | 17/49 | €26,596 | €8,000 | -€18,596 | -69.9% |
| Amounts payable within one year | 42/48 | €26,596 | €8,000 | -€18,596 | -69.9% |
| Trade debts | 44 | €12,703 | €2,170 | -€10,533 | -82.9% |
| Suppliers | 440/4 | €12,703 | €2,170 | -€10,533 | -82.9% |
| Taxes, remuneration and social security | 45 | €8,535 | €4,935 | -€3,600 | -42.2% |
| Taxes | 450/3 | €8,535 | €4,935 | -€3,600 | -42.2% |
| Other amounts payable | 47/48 | €5,359 | €895 | -€4,463 | -83.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €721 | €1,494 | +€773 | +107.3% |
| Other operating charges | 640/8 | €1,396 | €948 | -€448 | -32.1% |
| Gross operating margin | 9900 | €33,468 | €39,425 | +€5,957 | +17.8% |
| Operating profit (loss) | 9901 | €31,351 | €36,983 | +€5,632 | +18.0% |
| Financial income | 75/76B | €39 | €0 | -€39 | -100.0% |
| Recurring financial income | 75 | €39 | €0 | -€39 | -100.0% |
| Financial charges | 65/66B | €1,554 | €1,221 | -€333 | -21.4% |
| Recurring financial charges | 65 | €1,554 | €1,221 | -€333 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €29,835 | €35,761 | +€5,926 | +19.9% |
| Income taxes | 67/77 | €4,935 | €7,685 | +€2,750 | +55.7% |
| Profit (loss) for the period | 9904 | €24,900 | €28,076 | +€3,176 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,900 | €28,076 | +€3,176 | +12.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.