CLOOSTERMANS CHRIS: what changed
What changed
CLOOSTERMANS CHRIS
NACE 41.001, General construction of residential buildings
filed annual accounts (NBB)
Net result for the year
-€2,650
2024 · -€46,914+€44,263
Equity
€117,663
2024 · €120,313-€2,650
Cash
€26,315
2024 · €21,223+€5,092
Balance sheet total
€222,590
2024 · €251,965-€29,375
Largest movements
Assets
- Tangible fixed assets -€16,639
down €16,639 (-10.9%), from €152,700 to €136,061
of which Land and buildings: -€10,304
- Receivables within one year -€14,018
down €14,018 (-24.8%), from €56,505 to €42,487
of which Trade receivables: -€10,596
- Cash +€5,092
up €5,092 (+24.0%), from €21,223 to €26,315
mainly Depreciation (+€44,950) and Receivables within one year (+€14,018)
- Deferred charges and accrued income -€4,793
down €4,793 (-27.5%), from €17,442 to €12,649
Equity and liabilities
- Current portion of long-term debt -€13,959
down €13,959 (-40.8%), from €34,215 to €20,256
- Trade debts -€11,436
down €11,436 (-35.7%), from €32,025 to €20,589
- Debts after one year +€10,536
up €10,536 (+22.0%), from €47,819 to €58,355
- Tax, wage and social debts -€5,093
down €5,093 (-87.2%), from €5,838 to €746
of which Taxes: -€5,093
- Other debts -€5,077
down €5,077 (-50.5%), from €10,058 to €4,981
Income statement
- Other operating charges -€34,320
down €34,320 (-78.9%), from €43,501 to €9,181
- Gross operating margin +€17,636
up €17,636 (+9.2%), from €192,258 to €209,894
- Financial charges +€8,226
up €8,226 (+151%), from €5,459 to €13,684
- Depreciation -€7,111
down €7,111 (-13.7%), from €52,061 to €44,950
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.
Result 2024
-€46,914
Gross operating margin
+€17,636
Staff costs
+€1,001
Depreciation
+€7,111
Other operating charges
+€34,320
Other operating items
-€7,516
Financial income
-€152
Financial charges
-€8,226
Taxes
+€89
Result 2025
-€2,650
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€38,522
Investment
-€28,311
Financing
-€5,119
Cash 2024
€21,223
From operations (derived)
+€38,522
Net result for the year
-€2,650
Depreciation
+€44,950
Stocks and contracts
-€982
Receivables within one year
+€14,018
Deferred charges and accrued income
+€4,793
Trade debts
-€11,436
Tax, wage and social debts
-€5,093
Other debts
-€5,077
Investment (derived)
-€28,311
Investment in fixed assets (net)
-€28,311
Financing
-€5,119
Debts after one year
+€10,536
Current portion of long-term debt
-€13,959
Short-term financial debts
-€1,696
Cash 2025
€26,315
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €251,965 | €222,590 | -€29,375 | -11.7% |
| Fixed assets | 21/28 | €153,045 | €136,406 | -€16,639 | -10.9% |
| Tangible fixed assets | 22/27 | €152,700 | €136,061 | -€16,639 | -10.9% |
| Land and buildings | 22 | €37,901 | €27,598 | -€10,304 | -27.2% |
| Plant, machinery and equipment | 23 | €4,949 | €4,491 | -€458 | -9.3% |
| Furniture and vehicles | 24 | €23,156 | €16,781 | -€6,375 | -27.5% |
| Leasing and similar rights | 25 | €86,693 | €87,191 | +€498 | +0.6% |
| Financial fixed assets | 28 | €345 | €345 | = | 0.0% |
| Current assets | 29/58 | €98,920 | €86,183 | -€12,737 | -12.9% |
| Stocks and contracts in progress | 3 | €3,750 | €4,732 | +€982 | +26.2% |
| Stocks | 30/36 | €3,750 | €4,732 | +€982 | +26.2% |
| Amounts receivable within one year | 40/41 | €56,505 | €42,487 | -€14,018 | -24.8% |
| Trade receivables | 40 | €36,341 | €25,744 | -€10,596 | -29.2% |
| Other amounts receivable | 41 | €20,165 | €16,743 | -€3,422 | -17.0% |
| Cash at bank and in hand | 54/58 | €21,223 | €26,315 | +€5,092 | +24.0% |
| Deferred charges and accrued income | 490/1 | €17,442 | €12,649 | -€4,793 | -27.5% |
| Total equity and liabilities | 10/49 | €251,965 | €222,590 | -€29,375 | -11.7% |
| Equity | 10/15 | €120,313 | €117,663 | -€2,650 | -2.2% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €146,655 | €146,655 | = | 0.0% |
| Distributable reserves | 133 | €146,655 | €146,655 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,942 | -€41,592 | -€2,650 | -6.8% |
| Amounts payable | 17/49 | €131,652 | €104,927 | -€26,725 | -20.3% |
| Amounts payable after more than one year | 17 | €47,819 | €58,355 | +€10,536 | +22.0% |
| Financial debts | 170/4 | €47,819 | €58,355 | +€10,536 | +22.0% |
| Amounts payable within one year | 42/48 | €83,833 | €46,572 | -€37,261 | -44.4% |
| Current portion of amounts payable after more than one year | 42 | €34,215 | €20,256 | -€13,959 | -40.8% |
| Financial debts | 43 | €1,696 | €0 | -€1,696 | -100% |
| Credit institutions | 430/8 | €1,696 | €0 | -€1,696 | -100% |
| Trade debts | 44 | €32,025 | €20,589 | -€11,436 | -35.7% |
| Suppliers | 440/4 | €32,025 | €20,589 | -€11,436 | -35.7% |
| Taxes, remuneration and social security | 45 | €5,838 | €746 | -€5,093 | -87.2% |
| Taxes | 450/3 | €5,838 | €746 | -€5,093 | -87.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €10,058 | €4,981 | -€5,077 | -50.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | €4,545 | +€4,545 | |
| Remuneration, social security and pensions | 62 | €138,142 | €137,141 | -€1,001 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,061 | €44,950 | -€7,111 | -13.7% |
| Other operating charges | 640/8 | €43,501 | €9,181 | -€34,320 | -78.9% |
| Non-recurring operating charges | 66A | - | €7,516 | +€7,516 | |
| Gross operating margin | 9900 | €192,258 | €209,894 | +€17,636 | +9.2% |
| Operating profit (loss) | 9901 | -€41,446 | €11,106 | +€52,553 | |
| Financial income | 75/76B | €757 | €605 | -€152 | -20.1% |
| Recurring financial income | 75 | €757 | €605 | -€152 | -20.1% |
| Financial charges | 65/66B | €5,459 | €13,684 | +€8,226 | +151% |
| Recurring financial charges | 65 | €5,459 | €13,684 | +€8,226 | +151% |
| Profit (loss) for the period before taxes | 9903 | -€46,148 | -€1,973 | +€44,175 | +95.7% |
| Income taxes | 67/77 | €766 | €677 | -€89 | -11.6% |
| Profit (loss) for the period | 9904 | -€46,914 | -€2,650 | +€44,263 | +94.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,914 | -€2,650 | +€44,263 | +94.4% |
Next steps
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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 2 November 2026 via checked.be.