CLOET KATRIEN: what changed
CLOET KATRIEN
Largest movements
- Tangible fixed assets -€20,269
down €20,269 (-84.5%), from €23,988 to €3,718
of which Furniture and vehicles: -€19,798
- Current investments +€20,000
up €20,000 (+7.5%), from €267,549 to €287,549
- Cash -€9,791
down €9,791 (-7.0%), from €139,165 to €129,375
mainly Other debts (-€41,705) and Trade debts (-€28,791)
- Receivables within one year -€5,688
down €5,688 (-14.6%), from €39,014 to €33,326
of which Trade receivables: -€4,373
- Reserves +€55,000
up €55,000 (+18.2%), from €301,646 to €356,646
- Other debts -€41,705
down €41,705 (-39.2%), from €106,517 to €64,812
- Trade debts -€28,791
down €28,791 (-96.5%), from €29,836 to €1,045
- Gross operating margin +€11,245
up €11,245 (+13.9%), from €80,834 to €92,079
- Financial income -€11,145
down €11,145 (-46.9%), from €23,764 to €12,619
- Financial charges -€2,741
down €2,741 (-29.8%), from €9,183 to €6,442
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €473,320 | €456,868 | -€16,453 | -3.5% |
| Fixed assets | 21/28 | €23,988 | €3,718 | -€20,269 | -84.5% |
| Tangible fixed assets | 22/27 | €23,988 | €3,718 | -€20,269 | -84.5% |
| Plant, machinery and equipment | 23 | €1,525 | €1,053 | -€472 | -30.9% |
| Furniture and vehicles | 24 | €22,462 | €2,665 | -€19,798 | -88.1% |
| Current assets | 29/58 | €449,333 | €453,150 | +€3,817 | +0.8% |
| Stocks and contracts in progress | 3 | €260 | €260 | = | 0.0% |
| Stocks | 30/36 | €260 | €260 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €39,014 | €33,326 | -€5,688 | -14.6% |
| Trade receivables | 40 | €37,700 | €33,326 | -€4,373 | -11.6% |
| Other amounts receivable | 41 | €1,315 | €0 | -€1,315 | -100% |
| Current investments | 50/53 | €267,549 | €287,549 | +€20,000 | +7.5% |
| Cash at bank and in hand | 54/58 | €139,165 | €129,375 | -€9,791 | -7.0% |
| Deferred charges and accrued income | 490/1 | €3,345 | €2,640 | -€704 | -21.1% |
| Total equity and liabilities | 10/49 | €473,320 | €456,868 | -€16,453 | -3.5% |
| Equity | 10/15 | €324,685 | €380,602 | +€55,916 | +17.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €301,646 | €356,646 | +€55,000 | +18.2% |
| Distributable reserves | 133 | €301,646 | €356,646 | +€55,000 | +18.2% |
| Profit (loss) carried forward | 14 | €4,440 | €5,356 | +€916 | +20.6% |
| Amounts payable | 17/49 | €148,635 | €76,266 | -€72,369 | -48.7% |
| Amounts payable within one year | 42/48 | €140,118 | €69,841 | -€70,277 | -50.2% |
| Trade debts | 44 | €29,836 | €1,045 | -€28,791 | -96.5% |
| Suppliers | 440/4 | €29,836 | €1,045 | -€28,791 | -96.5% |
| Taxes, remuneration and social security | 45 | €3,766 | €3,985 | +€220 | +5.8% |
| Taxes | 450/3 | €2,381 | €2,548 | +€167 | +7.0% |
| Remuneration and social security | 454/9 | €1,385 | €1,438 | +€53 | +3.8% |
| Other amounts payable | 47/48 | €106,517 | €64,812 | -€41,705 | -39.2% |
| Accrued charges and deferred income | 492/3 | €8,517 | €6,425 | -€2,092 | -24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,512 | €20,269 | -€243 | -1.2% |
| Other operating charges | 640/8 | €1,395 | €1,039 | -€356 | -25.5% |
| Non-recurring operating charges | 66A | €126 | - | -€126 | |
| Gross operating margin | 9900 | €80,834 | €92,079 | +€11,245 | +13.9% |
| Operating profit (loss) | 9901 | €58,801 | €70,771 | +€11,970 | +20.4% |
| Financial income | 75/76B | €23,764 | €12,619 | -€11,145 | -46.9% |
| Recurring financial income | 75 | €23,764 | €12,619 | -€11,145 | -46.9% |
| Financial charges | 65/66B | €9,183 | €6,442 | -€2,741 | -29.8% |
| Recurring financial charges | 65 | €9,183 | €6,442 | -€2,741 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €73,383 | €76,948 | +€3,565 | +4.9% |
| Income taxes | 67/77 | €20,995 | €21,032 | +€36 | +0.2% |
| Profit (loss) for the period | 9904 | €52,387 | €55,916 | +€3,529 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €52,387 | €55,916 | +€3,529 | +6.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.