CLOPY: 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.
CLOPY
Largest movements
- Tangible fixed assets -€41,900
down €41,900 (-5.6%), from €743,390 to €701,490
- Cash +€12,932
up €12,932 (+3,943%), from €328 to €13,260
mainly Depreciation (+€27,340) and Investment in fixed assets (net) (+€14,560)
- Debts after one year -€19,952
down €19,952 (-13.5%), from €147,765 to €127,813
- Gross operating margin +€25,305
up €25,305 (+317%), from €7,992 to €33,297
- Depreciation -€348
down €348 (-1.3%), from €27,688 to €27,340
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 | €744,370 | €716,018 | -€28,353 | -3.8% |
| Fixed assets | 21/28 | €743,390 | €701,490 | -€41,900 | -5.6% |
| Tangible fixed assets | 22/27 | €743,390 | €701,490 | -€41,900 | -5.6% |
| Land and buildings | 22 | €743,390 | €701,490 | -€41,900 | -5.6% |
| Current assets | 29/58 | €980 | €14,527 | +€13,547 | +1,382% |
| Cash at bank and in hand | 54/58 | €328 | €13,260 | +€12,932 | +3,943% |
| Deferred charges and accrued income | 490/1 | €652 | €1,268 | +€615 | +94.4% |
| Total equity and liabilities | 10/49 | €744,370 | €716,018 | -€28,353 | -3.8% |
| Equity | 10/15 | €315,477 | €312,932 | -€2,544 | -0.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €303,104 | €303,104 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,420 | €9,420 | = | 0.0% |
| Legal reserve | 130 | €9,420 | €9,420 | = | 0.0% |
| Tax-exempt reserves | 132 | €293,684 | €293,684 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,628 | -€52,172 | -€2,544 | -5.1% |
| Provisions and deferred taxes | 16 | €97,895 | €97,895 | = | 0.0% |
| Deferred taxes | 168 | €97,895 | €97,895 | = | 0.0% |
| Amounts payable | 17/49 | €330,999 | €305,190 | -€25,809 | -7.8% |
| Amounts payable after more than one year | 17 | €147,765 | €127,813 | -€19,952 | -13.5% |
| Financial debts | 170/4 | €147,765 | €127,813 | -€19,952 | -13.5% |
| Amounts payable within one year | 42/48 | €183,234 | €176,077 | -€7,157 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €13,651 | €12,812 | -€839 | -6.1% |
| Trade debts | 44 | €153 | €178 | +€26 | +16.7% |
| Suppliers | 440/4 | €153 | €178 | +€26 | +16.7% |
| Other amounts payable | 47/48 | €169,430 | €163,087 | -€6,344 | -3.7% |
| Accrued charges and deferred income | 492/3 | - | €1,300 | +€1,300 | |
| Non-recurring operating income | 76A | - | €7,995 | +€7,995 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,688 | €27,340 | -€348 | -1.3% |
| Other operating charges | 640/8 | €4,847 | €5,169 | +€322 | +6.6% |
| Gross operating margin | 9900 | €7,992 | €33,297 | +€25,305 | +317% |
| Operating profit (loss) | 9901 | -€24,544 | €788 | +€25,331 | |
| Financial charges | 65/66B | €3,405 | €3,332 | -€73 | -2.1% |
| Recurring financial charges | 65 | €3,405 | €3,332 | -€73 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | -€27,948 | -€2,544 | +€25,404 | +90.9% |
| Profit (loss) for the period | 9904 | -€27,948 | -€2,544 | +€25,404 | +90.9% |
| Transfer from tax-exempt reserves | 789 | €8,372 | - | -€8,372 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,576 | -€2,544 | +€17,032 | +87.0% |
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 17 October 2026 via checked.be.