Clodin: 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.
Clodin
Largest movements
- Receivables within one year -€17,997
down €17,997 (-45.7%), from €39,374 to €21,377
of which Other amounts receivable: -€14,282
- Tangible fixed assets -€8,890
down €8,890 (-24.2%), from €36,678 to €27,788
of which Furniture and vehicles: -€7,077
- Cash +€6,494
up €6,494 (+317.1%), from €2,048 to €8,542
mainly Receivables within one year (+€17,997) and Depreciation (+€9,660)
- Tax, wage and social debts -€8,581
down €8,581 (-92.7%), from €9,254 to €673
- Debts after one year -€6,879
down €6,879 (-31.9%), from €21,596 to €14,718
- Profit (loss) carried forward -€6,612
down €6,612 (-171.6%), from -€3,853 to -€10,465
- Accrued charges and deferred income +€968
up €968 (+180.3%), from €537 to €1,505
- Gross operating margin -€2,218
down €2,218 (-20.4%), from €10,890 to €8,672
- Depreciation +€1,039
up €1,039 (+12.1%), from €8,621 to €9,660
- Taxes -€469
down €469 (-41.1%), from €1,141 to €673
- Financial income -€151
down €151 (-99.9%), from €151 to €0
- Financial charges -€132
down €132 (-4.4%), from €2,973 to €2,842
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 | €81,351 | €60,884 | -€20,467 | -25.2% |
| Fixed assets | 21/28 | €36,679 | €27,789 | -€8,890 | -24.2% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €36,678 | €27,788 | -€8,890 | -24.2% |
| Plant, machinery and equipment | 23 | €339 | €736 | +€397 | +116.9% |
| Furniture and vehicles | 24 | €26,509 | €19,432 | -€7,077 | -26.7% |
| Other tangible fixed assets | 26 | €9,830 | €7,620 | -€2,210 | -22.5% |
| Current assets | 29/58 | €44,672 | €33,095 | -€11,577 | -25.9% |
| Amounts receivable within one year | 40/41 | €39,374 | €21,377 | -€17,997 | -45.7% |
| Trade receivables | 40 | €9,349 | €5,633 | -€3,716 | -39.7% |
| Other amounts receivable | 41 | €30,025 | €15,743 | -€14,282 | -47.6% |
| Cash at bank and in hand | 54/58 | €2,048 | €8,542 | +€6,494 | +317.1% |
| Deferred charges and accrued income | 490/1 | €3,250 | €3,176 | -€73 | -2.3% |
| Total equity and liabilities | 10/49 | €81,351 | €60,884 | -€20,467 | -25.2% |
| Equity | 10/15 | €34,306 | €27,694 | -€6,612 | -19.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €35,659 | €35,659 | = | 0.0% |
| Distributable reserves | 133 | €35,659 | €35,659 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,853 | -€10,465 | -€6,612 | -171.6% |
| Amounts payable | 17/49 | €47,046 | €33,190 | -€13,855 | -29.5% |
| Amounts payable after more than one year | 17 | €21,596 | €14,718 | -€6,879 | -31.9% |
| Financial debts | 170/4 | €21,596 | €14,718 | -€6,879 | -31.9% |
| Amounts payable within one year | 42/48 | €24,912 | €16,968 | -€7,945 | -31.9% |
| Current portion of amounts payable after more than one year | 42 | €6,577 | €6,879 | +€302 | +4.6% |
| Trade debts | 44 | €82 | €416 | +€334 | +408.3% |
| Suppliers | 440/4 | €82 | €416 | +€334 | +408.3% |
| Taxes, remuneration and social security | 45 | €9,254 | €673 | -€8,581 | -92.7% |
| Taxes | 450/3 | €9,254 | €673 | -€8,581 | -92.7% |
| Other amounts payable | 47/48 | €9,000 | €9,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €537 | €1,505 | +€968 | +180.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,621 | €9,660 | +€1,039 | +12.1% |
| Other operating charges | 640/8 | €2,159 | €2,109 | -€49 | -2.3% |
| Gross operating margin | 9900 | €10,890 | €8,672 | -€2,218 | -20.4% |
| Operating profit (loss) | 9901 | €110 | -€3,097 | -€3,208 | |
| Financial income | 75/76B | €151 | €0 | -€151 | -99.9% |
| Recurring financial income | 75 | €151 | €0 | -€151 | -99.9% |
| Financial charges | 65/66B | €2,973 | €2,842 | -€132 | -4.4% |
| Recurring financial charges | 65 | €2,973 | €2,842 | -€132 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,712 | -€5,939 | -€3,227 | -119.0% |
| Income taxes | 67/77 | €1,141 | €673 | -€469 | -41.1% |
| Profit (loss) for the period | 9904 | -€3,853 | -€6,612 | -€2,758 | -71.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,853 | -€6,612 | -€2,758 | -71.6% |
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 6 October 2026 via checked.be.