DE CLOPPER SAM: 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.
DE CLOPPER SAM
Largest movements
- Tangible fixed assets -€6,518
down €6,518 (-47.2%), from €13,821 to €7,303
of which Leasing and similar rights: -€7,583
- Debts after one year -€10,089
down €10,089 (-96.7%), from €10,430 to €341
of which Financial debts: -€6,815
- Trade debts +€3,169
up €3,169 (+75.2%), from €4,216 to €7,384
- Reserves +€916
up €916 (+134%), from €684 to €1,600
- Gross operating margin -€11,208
down €11,208 (-51.4%), from €21,813 to €10,605
- Depreciation -€281
down €281 (-3.3%), from €8,616 to €8,335
- Financial charges -€232
down €232 (-28.8%), from €806 to €574
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 | €42,961 | €36,946 | -€6,015 | -14.0% |
| Fixed assets | 21/28 | €13,821 | €7,303 | -€6,518 | -47.2% |
| Tangible fixed assets | 22/27 | €13,821 | €7,303 | -€6,518 | -47.2% |
| Plant, machinery and equipment | 23 | €876 | €1,523 | +€647 | +73.9% |
| Furniture and vehicles | 24 | €307 | €725 | +€418 | +136% |
| Leasing and similar rights | 25 | €12,639 | €5,055 | -€7,583 | -60.0% |
| Current assets | 29/58 | €29,140 | €29,643 | +€503 | +1.7% |
| Stocks and contracts in progress | 3 | €843 | €796 | -€47 | -5.5% |
| Stocks | 30/36 | €843 | €796 | -€47 | -5.5% |
| Amounts receivable within one year | 40/41 | €15,993 | €16,249 | +€256 | +1.6% |
| Trade receivables | 40 | €15,266 | €14,034 | -€1,232 | -8.1% |
| Other amounts receivable | 41 | €727 | €2,216 | +€1,488 | +205% |
| Cash at bank and in hand | 54/58 | €9,830 | €9,772 | -€58 | -0.6% |
| Deferred charges and accrued income | 490/1 | €2,473 | €2,825 | +€352 | +14.2% |
| Total equity and liabilities | 10/49 | €42,961 | €36,946 | -€6,015 | -14.0% |
| Equity | 10/15 | €19,284 | €20,200 | +€916 | +4.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €684 | €1,600 | +€916 | +134% |
| Distributable reserves | 133 | €684 | €1,600 | +€916 | +134% |
| Amounts payable | 17/49 | €23,677 | €16,746 | -€6,931 | -29.3% |
| Amounts payable after more than one year | 17 | €10,430 | €341 | -€10,089 | -96.7% |
| Financial debts | 170/4 | €6,815 | - | -€6,815 | |
| Other amounts payable | 178/9 | €3,616 | €341 | -€3,275 | -90.6% |
| Amounts payable within one year | 42/48 | €13,127 | €16,405 | +€3,278 | +25.0% |
| Current portion of amounts payable after more than one year | 42 | €6,516 | €6,815 | +€298 | +4.6% |
| Trade debts | 44 | €4,216 | €7,384 | +€3,169 | +75.2% |
| Suppliers | 440/4 | €4,216 | €7,384 | +€3,169 | +75.2% |
| Taxes, remuneration and social security | 45 | €2,395 | €2,206 | -€188 | -7.9% |
| Taxes | 450/3 | €2,395 | €2,206 | -€188 | -7.9% |
| Accrued charges and deferred income | 492/3 | €120 | - | -€120 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,616 | €8,335 | -€281 | -3.3% |
| Other operating charges | 640/8 | €890 | €860 | -€30 | -3.4% |
| Non-recurring operating charges | 66A | €1,004 | - | -€1,004 | |
| Gross operating margin | 9900 | €21,813 | €10,605 | -€11,208 | -51.4% |
| Operating profit (loss) | 9901 | €11,302 | €1,410 | -€9,892 | -87.5% |
| Financial income | 75/76B | €204 | €80 | -€123 | -60.6% |
| Recurring financial income | 75 | €204 | €80 | -€123 | -60.6% |
| Financial charges | 65/66B | €806 | €574 | -€232 | -28.8% |
| Recurring financial charges | 65 | €806 | €574 | -€232 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | €10,700 | €916 | -€9,784 | -91.4% |
| Profit (loss) for the period | 9904 | €10,700 | €916 | -€9,784 | -91.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,700 | €916 | -€9,784 | -91.4% |
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 14 October 2026 via checked.be.