CLOMACO: 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.
CLOMACO
Largest movements
- Tangible fixed assets -€35,439
down €35,439 (-5.0%), from €702,081 to €666,643
of which Land and buildings: -€30,915
- Receivables within one year +€12,746
up €12,746 (+467.8%), from €2,725 to €15,470
of which Trade receivables: +€12,379
- Cash +€9,976
up €9,976 (+129.4%), from €7,708 to €17,683
mainly Other debts (+€68,058) and Depreciation (+€43,600)
- Other debts +€68,058
up €68,058 (+444.2%), from €15,322 to €83,380
- Debts after one year -€56,019
down €56,019 (-33.4%), from €167,592 to €111,572
- Profit (loss) carried forward -€26,244
down €26,244 (-8.8%), from €297,497 to €271,253
- Gross operating margin +€21,988
up €21,988 (+228.5%), from €9,623 to €31,611
- Depreciation -€5,701
down €5,701 (-11.6%), from €49,300 to €43,600
- Financial charges +€2,449
up €2,449 (+32.8%), from €7,472 to €9,921
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 | €712,886 | €700,188 | -€12,699 | -1.8% |
| Fixed assets | 21/28 | €702,081 | €666,643 | -€35,439 | -5.0% |
| Tangible fixed assets | 22/27 | €702,081 | €666,643 | -€35,439 | -5.0% |
| Land and buildings | 22 | €692,758 | €661,843 | -€30,915 | -4.5% |
| Plant, machinery and equipment | 23 | €3,027 | €2,638 | -€389 | -12.9% |
| Furniture and vehicles | 24 | €4,581 | €1,375 | -€3,206 | -70.0% |
| Other tangible fixed assets | 26 | €1,716 | €787 | -€929 | -54.2% |
| Current assets | 29/58 | €10,805 | €33,545 | +€22,740 | +210.5% |
| Amounts receivable within one year | 40/41 | €2,725 | €15,470 | +€12,746 | +467.8% |
| Trade receivables | 40 | €621 | €13,000 | +€12,379 | +1995.1% |
| Other amounts receivable | 41 | €2,104 | €2,470 | +€366 | +17.4% |
| Cash at bank and in hand | 54/58 | €7,708 | €17,683 | +€9,976 | +129.4% |
| Deferred charges and accrued income | 490/1 | €372 | €391 | +€19 | +5.0% |
| Total equity and liabilities | 10/49 | €712,886 | €700,188 | -€12,699 | -1.8% |
| Equity | 10/15 | €470,938 | €444,694 | -€26,244 | -5.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €167,241 | €167,241 | = | 0.0% |
| Distributable reserves | 133 | €167,241 | €167,241 | = | 0.0% |
| Profit (loss) carried forward | 14 | €297,497 | €271,253 | -€26,244 | -8.8% |
| Amounts payable | 17/49 | €241,948 | €255,493 | +€13,546 | +5.6% |
| Amounts payable after more than one year | 17 | €167,592 | €111,572 | -€56,019 | -33.4% |
| Financial debts | 170/4 | €167,592 | €111,572 | -€56,019 | -33.4% |
| Amounts payable within one year | 42/48 | €74,356 | €143,921 | +€69,565 | +93.6% |
| Current portion of amounts payable after more than one year | 42 | €54,567 | €56,019 | +€1,452 | +2.7% |
| Trade debts | 44 | €1,261 | €163 | -€1,098 | -87.1% |
| Suppliers | 440/4 | €1,261 | €163 | -€1,098 | -87.1% |
| Taxes, remuneration and social security | 45 | €3,206 | €4,359 | +€1,152 | +35.9% |
| Taxes | 450/3 | €3,206 | €4,359 | +€1,152 | +35.9% |
| Other amounts payable | 47/48 | €15,322 | €83,380 | +€68,058 | +444.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,300 | €43,600 | -€5,701 | -11.6% |
| Other operating charges | 640/8 | €4,266 | €4,407 | +€141 | +3.3% |
| Gross operating margin | 9900 | €9,623 | €31,611 | +€21,988 | +228.5% |
| Operating profit (loss) | 9901 | -€43,943 | -€16,395 | +€27,548 | +62.7% |
| Financial income | 75/76B | €18 | €72 | +€54 | +292.0% |
| Recurring financial income | 75 | €18 | €72 | +€54 | +292.0% |
| Financial charges | 65/66B | €7,472 | €9,921 | +€2,449 | +32.8% |
| Recurring financial charges | 65 | €7,472 | €9,921 | +€2,449 | +32.8% |
| Profit (loss) for the period before taxes | 9903 | -€51,396 | -€26,244 | +€25,152 | +48.9% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€51,396 | -€26,244 | +€25,152 | +48.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,396 | -€26,244 | +€25,152 | +48.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.