CLODIMA: 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.
CLODIMA
Largest movements
- Financial fixed assets -€285,078
down €285,078 (-7.8%), from €3.6m to €3.4m
- Cash -€112,447
down €112,447 (-20.4%), from €551,110 to €438,663
mainly Other debts (-€719,644) and Receivables within one year (-€11,061)
- Tangible fixed assets -€103,778
down €103,778 (-5.0%), from €2.1m to €2.0m
of which Land and buildings: -€100,831
- Other debts -€719,644
down €719,644 (-55.3%), from €1.3m to €581,116
- Reserves +€212,854
up €212,854 (+4.8%), from €4.4m to €4.6m
of which Distributable reserves: +€219,148
- Financial income +€110,553
up €110,553 (+715.1%), from €15,460 to €126,013
- Gross operating margin +€32,818
up €32,818 (+11.7%), from €280,020 to €312,837
- Taxes +€28,014
up €28,014 (+86.3%), from €32,447 to €60,461
- Depreciation -€17,163
down €17,163 (-14.7%), from €116,516 to €99,353
- Financial charges -€3,309
down €3,309 (-10.8%), from €30,606 to €27,297
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 | €6,276,322 | €5,785,086 | -€491,236 | -7.8% |
| Fixed assets | 21/28 | €5,722,423 | €5,333,567 | -€388,855 | -6.8% |
| Tangible fixed assets | 22/27 | €2,082,345 | €1,978,567 | -€103,778 | -5.0% |
| Land and buildings | 22 | €2,074,090 | €1,973,259 | -€100,831 | -4.9% |
| Plant, machinery and equipment | 23 | €2,493 | €1,993 | -€500 | -20.1% |
| Furniture and vehicles | 24 | €5,762 | €3,315 | -€2,447 | -42.5% |
| Financial fixed assets | 28 | €3,640,078 | €3,355,000 | -€285,078 | -7.8% |
| Current assets | 29/58 | €553,900 | €451,519 | -€102,381 | -18.5% |
| Amounts receivable within one year | 40/41 | €358 | €11,419 | +€11,061 | +3088.0% |
| Trade receivables | 40 | €319 | €7,910 | +€7,590 | +2377.2% |
| Other amounts receivable | 41 | €39 | €3,509 | +€3,470 | +8923.6% |
| Cash at bank and in hand | 54/58 | €551,110 | €438,663 | -€112,447 | -20.4% |
| Deferred charges and accrued income | 490/1 | €2,432 | €1,437 | -€995 | -40.9% |
| Total equity and liabilities | 10/49 | €6,276,322 | €5,785,086 | -€491,236 | -7.8% |
| Equity | 10/15 | €4,840,510 | €5,053,364 | +€212,854 | +4.4% |
| Contributions | 10/11 | €447,651 | €447,651 | = | 0.0% |
| Capital | 10 | €447,651 | €447,651 | = | 0.0% |
| Issued capital | 100 | €447,651 | €447,651 | = | 0.0% |
| Reserves | 13 | €4,392,859 | €4,605,713 | +€212,854 | +4.8% |
| Non-distributable reserves | 130/1 | €44,765 | €44,765 | = | 0.0% |
| Legal reserve | 130 | €44,765 | €44,765 | = | 0.0% |
| Tax-exempt reserves | 132 | €224,360 | €218,066 | -€6,294 | -2.8% |
| Distributable reserves | 133 | €4,123,734 | €4,342,881 | +€219,148 | +5.3% |
| Provisions and deferred taxes | 16 | €50,501 | €48,403 | -€2,098 | -4.2% |
| Deferred taxes | 168 | €50,501 | €48,403 | -€2,098 | -4.2% |
| Amounts payable | 17/49 | €1,385,312 | €683,320 | -€701,992 | -50.7% |
| Amounts payable after more than one year | 17 | €28,204 | €28,204 | = | 0.0% |
| Other amounts payable | 178/9 | €28,204 | €28,204 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,326,832 | €628,039 | -€698,792 | -52.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €9,015 | €12,860 | +€3,846 | +42.7% |
| Suppliers | 440/4 | €9,015 | €12,860 | +€3,846 | +42.7% |
| Taxes, remuneration and social security | 45 | €17,057 | €34,063 | +€17,006 | +99.7% |
| Taxes | 450/3 | €17,057 | €32,813 | +€15,756 | +92.4% |
| Remuneration and social security | 454/9 | - | €1,250 | +€1,250 | |
| Other amounts payable | 47/48 | €1,300,760 | €581,116 | -€719,644 | -55.3% |
| Accrued charges and deferred income | 492/3 | €30,277 | €27,077 | -€3,200 | -10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116,516 | €99,353 | -€17,163 | -14.7% |
| Other operating charges | 640/8 | €40,692 | €40,983 | +€292 | +0.7% |
| Gross operating margin | 9900 | €280,020 | €312,837 | +€32,818 | +11.7% |
| Operating profit (loss) | 9901 | €122,812 | €172,501 | +€49,689 | +40.5% |
| Financial income | 75/76B | €15,460 | €126,013 | +€110,553 | +715.1% |
| Recurring financial income | 75 | €15,460 | €126,013 | +€110,553 | +715.1% |
| Financial charges | 65/66B | €30,606 | €27,297 | -€3,309 | -10.8% |
| Recurring financial charges | 65 | €30,606 | €27,297 | -€3,309 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €107,666 | €271,217 | +€163,551 | +151.9% |
| Transfer from deferred taxes | 780 | €2,098 | €2,098 | = | 0.0% |
| Income taxes | 67/77 | €32,447 | €60,461 | +€28,014 | +86.3% |
| Profit (loss) for the period | 9904 | €77,317 | €212,854 | +€135,536 | +175.3% |
| Transfer from tax-exempt reserves | 789 | €6,294 | €6,294 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €83,611 | €219,148 | +€135,536 | +162.1% |
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 2 October 2026 via checked.be.