DR CLERMONT SEVERINE: 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.
DR CLERMONT SEVERINE
Largest movements
- Cash +€20,140
up €20,140 (+45.5%), from €44,280 to €64,421
mainly Net result for the year (+€44,792) and Depreciation (+€6,460)
- Receivables within one year +€17,616
up €17,616 (+2,218%), from €794 to €18,410
of which Other amounts receivable: +€17,988
- Tangible fixed assets -€6,460
down €6,460 (-22.8%), from €28,328 to €21,868
- Deferred charges and accrued income +€1,716
up €1,716 (+53.7%), from €3,196 to €4,912
- Profit (loss) carried forward +€30,500
up €30,500 (+610%), from €5,000 to €35,500
- Reserves +€9,292
up €9,292 (+15.9%), from €58,484 to €67,776
- Other debts -€7,564
no longer reported in 2025 (was €7,564)
- Gross operating margin -€27,689
down €27,689 (-29.9%), from €92,460 to €64,771
- Taxes -€10,982
down €10,982 (-44.7%), from €24,578 to €13,596
- Depreciation +€2,489
up €2,489 (+62.7%), from €3,971 to €6,460
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 | €76,598 | €109,611 | +€33,013 | +43.1% |
| Fixed assets | 21/28 | €28,328 | €21,868 | -€6,460 | -22.8% |
| Tangible fixed assets | 22/27 | €28,328 | €21,868 | -€6,460 | -22.8% |
| Furniture and vehicles | 24 | €28,328 | €21,868 | -€6,460 | -22.8% |
| Current assets | 29/58 | €48,270 | €87,743 | +€39,473 | +81.8% |
| Amounts receivable within one year | 40/41 | €794 | €18,410 | +€17,616 | +2,218% |
| Trade receivables | 40 | €372 | - | -€372 | |
| Other amounts receivable | 41 | €422 | €18,410 | +€17,988 | +4,264% |
| Cash at bank and in hand | 54/58 | €44,280 | €64,421 | +€20,140 | +45.5% |
| Deferred charges and accrued income | 490/1 | €3,196 | €4,912 | +€1,716 | +53.7% |
| Total equity and liabilities | 10/49 | €76,598 | €109,611 | +€33,013 | +43.1% |
| Equity | 10/15 | €65,984 | €105,776 | +€39,792 | +60.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €58,484 | €67,776 | +€9,292 | +15.9% |
| Distributable reserves | 133 | €58,484 | €67,776 | +€9,292 | +15.9% |
| Profit (loss) carried forward | 14 | €5,000 | €35,500 | +€30,500 | +610% |
| Amounts payable | 17/49 | €10,614 | €3,834 | -€6,779 | -63.9% |
| Amounts payable within one year | 42/48 | €7,714 | €150 | -€7,564 | -98.1% |
| Taxes, remuneration and social security | 45 | €150 | €150 | = | 0.0% |
| Taxes | 450/3 | €150 | €150 | = | 0.0% |
| Other amounts payable | 47/48 | €7,564 | - | -€7,564 | |
| Accrued charges and deferred income | 492/3 | €2,900 | €3,684 | +€784 | +27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,971 | €6,460 | +€2,489 | +62.7% |
| Other operating charges | 640/8 | €257 | €222 | -€36 | -13.9% |
| Gross operating margin | 9900 | €92,460 | €64,771 | -€27,689 | -29.9% |
| Operating profit (loss) | 9901 | €88,231 | €58,089 | -€30,142 | -34.2% |
| Financial income | 75/76B | - | €464 | +€464 | |
| Recurring financial income | 75 | - | €464 | +€464 | |
| Financial charges | 65/66B | €169 | €166 | -€3 | -1.8% |
| Recurring financial charges | 65 | €169 | €166 | -€3 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €88,063 | €58,388 | -€29,675 | -33.7% |
| Income taxes | 67/77 | €24,578 | €13,596 | -€10,982 | -44.7% |
| Profit (loss) for the period | 9904 | €63,484 | €44,792 | -€18,693 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €63,484 | €44,792 | -€18,693 | -29.4% |
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 30 October 2026 via checked.be.