CLODIMO: 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.
CLODIMO
Largest movements
- Cash +€190,949
up €190,949 (+19.7%), from €970,861 to €1.2m
mainly Net result for the year (+€162,470) and Receivables within one year (+€64,981)
- Receivables within one year -€64,981
down €64,981 (-36.9%), from €176,105 to €111,123
of which Other amounts receivable: -€34,683
- Tangible fixed assets -€57,249
down €57,249 (-2.6%), from €2.2m to €2.1m
of which Land and buildings: -€57,249
- Profit (loss) carried forward +€162,470
up €162,470 (+6.8%), from €2.4m to €2.6m
- Trade debts -€104,026
down €104,026 (-93.0%), from €111,868 to €7,842
- Gross operating margin +€215,875
up €215,875 (+733.6%), from €29,427 to €245,302
- Depreciation -€6,798
down €6,798 (-10.6%), from €64,047 to €57,249
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 | €3,331,649 | €3,400,183 | +€68,534 | +2.1% |
| Fixed assets | 21/28 | €2,180,276 | €2,123,227 | -€57,049 | -2.6% |
| Tangible fixed assets | 22/27 | €2,180,276 | €2,123,027 | -€57,249 | -2.6% |
| Land and buildings | 22 | €2,180,276 | €2,123,027 | -€57,249 | -2.6% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €1,151,373 | €1,276,956 | +€125,583 | +10.9% |
| Amounts receivable within one year | 40/41 | €176,105 | €111,123 | -€64,981 | -36.9% |
| Trade receivables | 40 | €31,774 | €1,476 | -€30,298 | -95.4% |
| Other amounts receivable | 41 | €144,330 | €109,647 | -€34,683 | -24.0% |
| Cash at bank and in hand | 54/58 | €970,861 | €1,161,810 | +€190,949 | +19.7% |
| Deferred charges and accrued income | 490/1 | €4,407 | €4,023 | -€384 | -8.7% |
| Total equity and liabilities | 10/49 | €3,331,649 | €3,400,183 | +€68,534 | +2.1% |
| Equity | 10/15 | €3,171,355 | €3,333,825 | +€162,470 | +5.1% |
| Contributions | 10/11 | €696,000 | €696,000 | = | 0.0% |
| Capital | 10 | €696,000 | €696,000 | = | 0.0% |
| Issued capital | 100 | €696,000 | €696,000 | = | 0.0% |
| Reserves | 13 | €69,600 | €69,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €69,600 | €69,600 | = | 0.0% |
| Legal reserve | 130 | €69,600 | €69,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,405,755 | €2,568,225 | +€162,470 | +6.8% |
| Amounts payable | 17/49 | €160,294 | €66,358 | -€93,936 | -58.6% |
| Amounts payable within one year | 42/48 | €111,868 | €7,842 | -€104,026 | -93.0% |
| Trade debts | 44 | €111,868 | €7,842 | -€104,026 | -93.0% |
| Suppliers | 440/4 | €111,868 | €7,842 | -€104,026 | -93.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €48,426 | €58,516 | +€10,090 | +20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,047 | €57,249 | -€6,798 | -10.6% |
| Other operating charges | 640/8 | €26,532 | €28,721 | +€2,188 | +8.2% |
| Gross operating margin | 9900 | €29,427 | €245,302 | +€215,875 | +733.6% |
| Operating profit (loss) | 9901 | -€61,152 | €159,332 | +€220,484 | |
| Financial income | 75/76B | €3,702 | €3,515 | -€186 | -5.0% |
| Recurring financial income | 75 | €3,702 | €3,515 | -€186 | -5.0% |
| Financial charges | 65/66B | €394 | €378 | -€16 | -4.1% |
| Recurring financial charges | 65 | €394 | €378 | -€16 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | -€57,844 | €162,470 | +€220,314 | |
| Profit (loss) for the period | 9904 | -€57,844 | €162,470 | +€220,314 | |
| Profit (loss) for the period to be appropriated | 9905 | -€57,844 | €162,470 | +€220,314 |
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 11 October 2026 via checked.be.