Der Clan: what changed
Two fiscal 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.
Der Clan
Largest movements
- Tangible fixed assets -€8,841
down €8,841 (-24.6%), from €35,908 to €27,067
- Formation expenses -€431
down €431 (-24.6%), from €1,751 to €1,320
- Debts after one year -€7,000
down €7,000 (-30.8%), from €22,749 to €15,749
- Profit (loss) carried forward -€5,310
down €5,310 (-10.4%), from -€51,183 to -€56,493
- Other debts +€2,850
up €2,850 (+5.5%), from €52,000 to €54,850
- Gross operating margin +€14,929
up €14,929, from -€8,577 to €6,352
- Financial charges -€751
down €751 (-36.7%), from €2,045 to €1,294
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.
Cash bridge derived
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 | €37,682 | €28,572 | -€9,110 | -24.2% |
| Formation expenses | 20 | €1,751 | €1,320 | -€431 | -24.6% |
| Fixed assets | 21/28 | €35,908 | €27,067 | -€8,841 | -24.6% |
| Tangible fixed assets | 22/27 | €35,908 | €27,067 | -€8,841 | -24.6% |
| Land and buildings | 22 | €35,908 | €27,067 | -€8,841 | -24.6% |
| Current assets | 29/58 | €23 | €185 | +€162 | +716.7% |
| Cash at bank and in hand | 54/58 | €23 | €185 | +€162 | +716.7% |
| Total equity and liabilities | 10/49 | €37,682 | €28,572 | -€9,110 | -24.2% |
| Equity | 10/15 | -€44,883 | -€50,193 | -€5,310 | -11.8% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,183 | -€56,493 | -€5,310 | -10.4% |
| Amounts payable | 17/49 | €82,566 | €78,765 | -€3,801 | -4.6% |
| Amounts payable after more than one year | 17 | €22,749 | €15,749 | -€7,000 | -30.8% |
| Financial debts | 170/4 | €22,749 | €15,749 | -€7,000 | -30.8% |
| Amounts payable within one year | 42/48 | €59,817 | €63,016 | +€3,199 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €7,000 | €7,000 | = | 0.0% |
| Trade debts | 44 | €816 | €1,166 | +€349 | +42.8% |
| Suppliers | 440/4 | €816 | €1,166 | +€349 | +42.8% |
| Other amounts payable | 47/48 | €52,000 | €54,850 | +€2,850 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,272 | €9,272 | = | 0.0% |
| Other operating charges | 640/8 | €1,062 | €1,094 | +€32 | +3.0% |
| Gross operating margin | 9900 | -€8,577 | €6,352 | +€14,929 | |
| Operating profit (loss) | 9901 | -€18,912 | -€4,015 | +€14,897 | +78.8% |
| Financial charges | 65/66B | €2,045 | €1,294 | -€751 | -36.7% |
| Recurring financial charges | 65 | €2,045 | €1,294 | -€751 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | -€20,958 | -€5,310 | +€15,648 | +74.7% |
| Profit (loss) for the period | 9904 | -€20,958 | -€5,310 | +€15,648 | +74.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,958 | -€5,310 | +€15,648 | +74.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.