CLOTURIA.BE: 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.
What changed
CLOTURIA.BE
NACE 25.110, Manufacture of metal structures and parts of structures
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€30,431
2024 · -€10,302+€40,733
Equity
€116,333
2024 · €85,902+€30,431
Cash
€14,138
2024 · €15,408-€1,269
Balance sheet total
€593,873
2024 · €598,102-€4,229
Largest movements
Assets
- Receivables within one year -€8,417
down €8,417 (-4.4%), from €191,423 to €183,006
of which Other amounts receivable: -€11,263
Equity and liabilities
- Debts after one year -€43,073
down €43,073 (-14.1%), from €305,910 to €262,836
- Other debts +€43,040
up €43,040 (+286,933%), from €15 to €43,055
- Trade debts -€42,842
down €42,842 (-28.4%), from €150,594 to €107,752
- Profit (loss) carried forward +€30,431
up €30,431 (+39.1%), from €77,842 to €108,273
- Tax, wage and social debts +€8,340
up €8,340 (+69.8%), from €11,952 to €20,291
of which Taxes: +€10,405
Income statement
- Gross operating margin +€42,542
up €42,542 (+58.5%), from €72,743 to €115,284
- Staff costs +€21,315
up €21,315 (+236%), from €9,031 to €30,346
- Other operating charges -€15,465
down €15,465 (-85.3%), from €18,141 to €2,676
- Taxes +€11,307
new in 2025: €11,307
- Depreciation -€10,125
down €10,125 (-24.7%), from €41,051 to €30,927
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.
Result 2024
-€10,302
Gross operating margin
+€42,542
Staff costs
-€21,315
Depreciation
+€10,125
Write-downs
+€925
Other operating charges
+€15,465
Other operating items
+€590
Financial income
-€3,139
Financial charges
+€6,848
Taxes
-€11,307
Result 2025
€30,431
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€78,570
Investment
-€36,000
Financing
-€43,840
Cash 2024
€15,408
From operations (derived)
+€78,570
Net result for the year
+€30,431
Depreciation
+€30,927
Stocks and contracts
-€951
Receivables within one year
+€8,417
Deferred charges and accrued income
+€567
Trade debts
-€42,842
Tax, wage and social debts
+€8,340
Advances received
+€641
Other debts
+€43,040
Investment (derived)
-€36,000
Investment in fixed assets (net)
-€36,000
Financing
-€43,840
Debts after one year
-€43,073
Current portion of long-term debt
-€766
Cash 2025
€14,138
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €598,102 | €593,873 | -€4,229 | -0.7% |
| Fixed assets | 21/28 | €389,599 | €394,672 | +€5,073 | +1.3% |
| Tangible fixed assets | 22/27 | €389,599 | €394,672 | +€5,073 | +1.3% |
| Land and buildings | 22 | €332,986 | €313,685 | -€19,301 | -5.8% |
| Plant, machinery and equipment | 23 | €43,994 | €35,932 | -€8,062 | -18.3% |
| Furniture and vehicles | 24 | €12,618 | €45,055 | +€32,437 | +257% |
| Current assets | 29/58 | €208,503 | €199,201 | -€9,303 | -4.5% |
| Stocks and contracts in progress | 3 | €572 | €1,523 | +€951 | +166% |
| Stocks | 30/36 | €572 | €1,523 | +€951 | +166% |
| Amounts receivable within one year | 40/41 | €191,423 | €183,006 | -€8,417 | -4.4% |
| Trade receivables | 40 | €126,750 | €129,596 | +€2,846 | +2.2% |
| Other amounts receivable | 41 | €64,672 | €53,409 | -€11,263 | -17.4% |
| Cash at bank and in hand | 54/58 | €15,408 | €14,138 | -€1,269 | -8.2% |
| Deferred charges and accrued income | 490/1 | €1,101 | €534 | -€567 | -51.5% |
| Total equity and liabilities | 10/49 | €598,102 | €593,873 | -€4,229 | -0.7% |
| Equity | 10/15 | €85,902 | €116,333 | +€30,431 | +35.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,842 | €108,273 | +€30,431 | +39.1% |
| Amounts payable | 17/49 | €512,200 | €477,539 | -€34,661 | -6.8% |
| Amounts payable after more than one year | 17 | €305,910 | €262,836 | -€43,073 | -14.1% |
| Financial debts | 170/4 | €305,910 | €262,836 | -€43,073 | -14.1% |
| Amounts payable within one year | 42/48 | €206,290 | €214,703 | +€8,413 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €43,730 | €42,963 | -€766 | -1.8% |
| Trade debts | 44 | €150,594 | €107,752 | -€42,842 | -28.4% |
| Suppliers | 440/4 | €150,594 | €107,752 | -€42,842 | -28.4% |
| Advances received on contracts in progress | 46 | - | €641 | +€641 | |
| Taxes, remuneration and social security | 45 | €11,952 | €20,291 | +€8,340 | +69.8% |
| Taxes | 450/3 | €7,540 | €17,946 | +€10,405 | +138% |
| Remuneration and social security | 454/9 | €4,411 | €2,346 | -€2,066 | -46.8% |
| Other amounts payable | 47/48 | €15 | €43,055 | +€43,040 | +286,933% |
| Non-recurring operating income | 76A | - | €28,672 | +€28,672 | |
| Remuneration, social security and pensions | 62 | €9,031 | €30,346 | +€21,315 | +236% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,051 | €30,927 | -€10,125 | -24.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,654 | €729 | -€925 | -55.9% |
| Other operating charges | 640/8 | €18,141 | €2,676 | -€15,465 | -85.3% |
| Non-recurring operating charges | 66A | €1,740 | €1,150 | -€590 | -33.9% |
| Gross operating margin | 9900 | €72,743 | €115,284 | +€42,542 | +58.5% |
| Operating profit (loss) | 9901 | €1,125 | €49,457 | +€48,332 | +4,297% |
| Financial income | 75/76B | €6,642 | €3,502 | -€3,139 | -47.3% |
| Recurring financial income | 75 | €73 | €2 | -€71 | -97.1% |
| Non-recurring financial income | 76B | €6,569 | €3,500 | -€3,069 | -46.7% |
| Financial charges | 65/66B | €18,068 | €11,221 | -€6,848 | -37.9% |
| Recurring financial charges | 65 | €12,809 | €11,221 | -€1,588 | -12.4% |
| Non-recurring financial charges | 66B | €5,259 | - | -€5,259 | |
| Profit (loss) for the period before taxes | 9903 | -€10,302 | €41,738 | +€52,040 | |
| Income taxes | 67/77 | - | €11,307 | +€11,307 | |
| Profit (loss) for the period | 9904 | -€10,302 | €30,431 | +€40,733 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,302 | €30,431 | +€40,733 |
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 16 October 2026 via checked.be.