CLODETTE: 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.
CLODETTE
Largest movements
- Cash +€109,846
up €109,846 (+3145.0%), from €3,493 to €113,339
mainly Receivables within one year (+€61,361) and Depreciation (+€61,103)
- Receivables within one year -€61,361
down €61,361 (-15.8%), from €389,309 to €327,948
of which Other amounts receivable: -€94,941
- Tangible fixed assets +€50,340
up €50,340 (+58.7%), from €85,775 to €136,115
of which Other tangible fixed assets: +€47,471
- Financial fixed assets +€7,500
up €7,500 (+750.0%), from €1,000 to €8,500
- Other debts +€42,463
new in 2025: €42,463
- Trade debts +€37,631
up €37,631 (+11.9%), from €315,201 to €352,832
- Tax, wage and social debts +€24,658
up €24,658 (+215.3%), from €11,454 to €36,112
of which Remuneration and social security: +€23,055
- Staff costs -€48,214
down €48,214 (-19.8%), from €243,298 to €195,084
- Gross operating margin +€46,807
up €46,807 (+21.7%), from €215,880 to €262,687
- Financial charges -€25,687
down €25,687 (-84.3%), from €30,481 to €4,794
- Depreciation +€2,975
up €2,975 (+5.1%), from €58,128 to €61,103
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 | €487,551 | €590,362 | +€102,811 | +21.1% |
| Fixed assets | 21/28 | €86,775 | €144,615 | +€57,840 | +66.7% |
| Tangible fixed assets | 22/27 | €85,775 | €136,115 | +€50,340 | +58.7% |
| Plant, machinery and equipment | 23 | €58,597 | €65,017 | +€6,420 | +11.0% |
| Furniture and vehicles | 24 | €4,593 | €1,043 | -€3,550 | -77.3% |
| Other tangible fixed assets | 26 | €22,585 | €70,056 | +€47,471 | +210.2% |
| Financial fixed assets | 28 | €1,000 | €8,500 | +€7,500 | +750.0% |
| Current assets | 29/58 | €400,776 | €445,747 | +€44,971 | +11.2% |
| Stocks and contracts in progress | 3 | €3,961 | - | -€3,961 | |
| Stocks | 30/36 | €3,961 | - | -€3,961 | |
| Amounts receivable within one year | 40/41 | €389,309 | €327,948 | -€61,361 | -15.8% |
| Trade receivables | 40 | €251,291 | €284,871 | +€33,580 | +13.4% |
| Other amounts receivable | 41 | €138,018 | €43,077 | -€94,941 | -68.8% |
| Cash at bank and in hand | 54/58 | €3,493 | €113,339 | +€109,846 | +3145.0% |
| Deferred charges and accrued income | 490/1 | €4,013 | €4,460 | +€447 | +11.1% |
| Total equity and liabilities | 10/49 | €487,551 | €590,362 | +€102,811 | +21.1% |
| Equity | 10/15 | €160,695 | €158,955 | -€1,739 | -1.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €148,295 | €146,555 | -€1,739 | -1.2% |
| Distributable reserves | 133 | €148,295 | €146,555 | -€1,739 | -1.2% |
| Amounts payable | 17/49 | €326,856 | €431,407 | +€104,550 | +32.0% |
| Amounts payable within one year | 42/48 | €326,655 | €431,407 | +€104,752 | +32.1% |
| Trade debts | 44 | €315,201 | €352,832 | +€37,631 | +11.9% |
| Suppliers | 440/4 | €315,201 | €352,832 | +€37,631 | +11.9% |
| Taxes, remuneration and social security | 45 | €11,454 | €36,112 | +€24,658 | +215.3% |
| Taxes | 450/3 | €250 | €1,853 | +€1,603 | +640.9% |
| Remuneration and social security | 454/9 | €11,204 | €34,259 | +€23,055 | +205.8% |
| Other amounts payable | 47/48 | - | €42,463 | +€42,463 | |
| Accrued charges and deferred income | 492/3 | €201 | - | -€201 | |
| Remuneration, social security and pensions | 62 | €243,298 | €195,084 | -€48,214 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,128 | €61,103 | +€2,975 | +5.1% |
| Other operating charges | 640/8 | €3,807 | €3,285 | -€522 | -13.7% |
| Gross operating margin | 9900 | €215,880 | €262,687 | +€46,807 | +21.7% |
| Operating profit (loss) | 9901 | -€89,353 | €3,215 | +€92,568 | |
| Financial income | 75/76B | €119 | €20 | -€99 | -83.5% |
| Recurring financial income | 75 | €119 | €20 | -€99 | -83.5% |
| Financial charges | 65/66B | €30,481 | €4,794 | -€25,687 | -84.3% |
| Recurring financial charges | 65 | €30,481 | €4,794 | -€25,687 | -84.3% |
| Profit (loss) for the period before taxes | 9903 | -€119,715 | -€1,559 | +€118,156 | +98.7% |
| Income taxes | 67/77 | €198 | €180 | -€17 | -8.8% |
| Profit (loss) for the period | 9904 | -€119,912 | -€1,739 | +€118,173 | +98.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€119,912 | -€1,739 | +€118,173 | +98.5% |
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 3 October 2026 via checked.be.