CLOMBE Alain: 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.
CLOMBE Alain
Largest movements
- Cash +€6,597
up €6,597 (+13.9%), from €47,534 to €54,132
mainly Net result for the year (+€15,701) and Depreciation (+€5,938)
- Financial fixed assets +€6,000
up €6,000 (+13.9%), from €43,078 to €49,078
- Tangible fixed assets -€5,938
down €5,938 (-34.5%), from €17,233 to €11,294
of which Furniture and vehicles: -€5,901
- Receivables within one year +€4,384
up €4,384 (+542%), from €809 to €5,193
of which Trade receivables: +€3,354
- Stocks and contracts -€1,610
down €1,610 (-36.9%), from €4,362 to €2,752
- Reserves +€14,135
up €14,135 (+20.4%), from €69,442 to €83,577
of which Distributable reserves: +€14,791
- Debts after one year -€5,324
down €5,324 (-51.8%), from €10,274 to €4,950
- Other debts -€4,880
down €4,880 (-38.9%), from €12,552 to €7,672
- Trade debts +€3,697
up €3,697 (+43.5%), from €8,495 to €12,191
- Profit (loss) carried forward +€1,565
no longer reported in 2025 (was -€1,565)
- Depreciation -€15,796
down €15,796 (-72.7%), from €21,734 to €5,938
- Taxes +€3,451
up €3,451 (+120%), from €2,872 to €6,323
- Gross operating margin +€3,155
up €3,155 (+12.7%), from €24,921 to €28,076
- Financial charges -€496
down €496 (-57.7%), from €858 to €363
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.
Derived cash bridge
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 | €114,728 | €124,181 | +€9,453 | +8.2% |
| Fixed assets | 21/28 | €60,311 | €60,372 | +€62 | +0.1% |
| Tangible fixed assets | 22/27 | €17,233 | €11,294 | -€5,938 | -34.5% |
| Furniture and vehicles | 24 | €17,195 | €11,294 | -€5,901 | -34.3% |
| Leasing and similar rights | 25 | €37 | - | -€37 | |
| Financial fixed assets | 28 | €43,078 | €49,078 | +€6,000 | +13.9% |
| Current assets | 29/58 | €54,417 | €63,809 | +€9,392 | +17.3% |
| Stocks and contracts in progress | 3 | €4,362 | €2,752 | -€1,610 | -36.9% |
| Stocks | 30/36 | €4,362 | €2,752 | -€1,610 | -36.9% |
| Amounts receivable within one year | 40/41 | €809 | €5,193 | +€4,384 | +542% |
| Trade receivables | 40 | - | €3,354 | +€3,354 | |
| Other amounts receivable | 41 | €809 | €1,838 | +€1,029 | +127% |
| Cash at bank and in hand | 54/58 | €47,534 | €54,132 | +€6,597 | +13.9% |
| Deferred charges and accrued income | 490/1 | €1,712 | €1,732 | +€20 | +1.2% |
| Total equity and liabilities | 10/49 | €114,728 | €124,181 | +€9,453 | +8.2% |
| Equity | 10/15 | €75,937 | €91,637 | +€15,701 | +20.7% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €69,442 | €83,577 | +€14,135 | +20.4% |
| Tax-exempt reserves | 132 | €1,312 | €656 | -€656 | -50.0% |
| Distributable reserves | 133 | €68,130 | €82,921 | +€14,791 | +21.7% |
| Profit (loss) carried forward | 14 | -€1,565 | - | +€1,565 | |
| Provisions and deferred taxes | 16 | €328 | €164 | -€164 | -50.0% |
| Deferred taxes | 168 | €328 | €164 | -€164 | -50.0% |
| Amounts payable | 17/49 | €38,463 | €32,380 | -€6,083 | -15.8% |
| Amounts payable after more than one year | 17 | €10,274 | €4,950 | -€5,324 | -51.8% |
| Financial debts | 170/4 | €10,274 | €4,950 | -€5,324 | -51.8% |
| Amounts payable within one year | 42/48 | €28,189 | €27,430 | -€759 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €5,245 | €5,324 | +€79 | +1.5% |
| Trade debts | 44 | €8,495 | €12,191 | +€3,697 | +43.5% |
| Suppliers | 440/4 | €8,495 | €12,191 | +€3,697 | +43.5% |
| Taxes, remuneration and social security | 45 | €1,897 | €2,243 | +€346 | +18.2% |
| Taxes | 450/3 | €1,897 | €2,243 | +€346 | +18.2% |
| Other amounts payable | 47/48 | €12,552 | €7,672 | -€4,880 | -38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,734 | €5,938 | -€15,796 | -72.7% |
| Other operating charges | 640/8 | €798 | €811 | +€13 | +1.6% |
| Gross operating margin | 9900 | €24,921 | €28,076 | +€3,155 | +12.7% |
| Operating profit (loss) | 9901 | €2,388 | €21,327 | +€18,939 | +793% |
| Financial income | 75/76B | €790 | €895 | +€105 | +13.3% |
| Recurring financial income | 75 | €790 | €895 | +€105 | +13.3% |
| Financial charges | 65/66B | €858 | €363 | -€496 | -57.7% |
| Recurring financial charges | 65 | €858 | €363 | -€496 | -57.7% |
| Profit (loss) for the period before taxes | 9903 | €2,320 | €21,860 | +€19,539 | +842% |
| Transfer from deferred taxes | 780 | €164 | €164 | = | 0.0% |
| Income taxes | 67/77 | €2,872 | €6,323 | +€3,451 | +120% |
| Profit (loss) for the period | 9904 | -€387 | €15,701 | +€16,088 | |
| Transfer from tax-exempt reserves | 789 | €656 | €656 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €269 | €16,357 | +€16,088 | +5,989% |
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 30 October 2026 via checked.be.