GILLES CLERMONT: what changed
What changed
GILLES CLERMONT
NACE 46.610, Wholesale trade
filed annual accounts (NBB)
Net result for the year
-€375,349
2024 · -€295,605-€79,745
Equity
€3.4m
2024 · €3.8m-€375,349
Cash
€25,602
2024 · €39,731-€14,129
Balance sheet total
€3.5m
2024 · €3.8m-€317,122
Largest movements
Assets
- Stocks and contracts -€295,257
down €295,257 (-9.1%), from €3.2m to €2.9m
Equity and liabilities
- Profit (loss) carried forward -€375,349
down €375,349 (-14.0%), from -€2.7m to -€3.1m
- Trade debts +€56,183
up €56,183 (+213%), from €26,367 to €82,550
Income statement
- Gross operating margin -€130,713
down €130,713, from €41,458 to -€89,255
- Staff costs -€46,318
down €46,318 (-16.7%), from €276,926 to €230,607
- Depreciation -€5,047
down €5,047 (-13.4%), from €37,697 to €32,651
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€295,605
Gross operating margin
-€130,713
Staff costs
+€46,318
Depreciation
+€5,047
Other operating charges
-€777
Financial income
-€79
Financial charges
+€459
Result 2025
-€375,349
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€14,129
Investment
€0
Financing
€0
Cash 2024
€39,731
From operations (derived)
-€14,129
Net result for the year
-€375,349
Depreciation
+€32,651
Stocks and contracts
+€295,257
Receivables within one year
-€24,511
Smaller working-capital items
-€319
Trade debts
+€56,183
Tax, wage and social debts
+€1,960
Cash 2025
€25,602
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,811,347 | €3,494,225 | -€317,122 | -8.3% |
| Fixed assets | 21/28 | €267,432 | €234,781 | -€32,651 | -12.2% |
| Intangible fixed assets | 21 | €2,585 | €1,863 | -€722 | -27.9% |
| Tangible fixed assets | 22/27 | €263,947 | €232,018 | -€31,929 | -12.1% |
| Land and buildings | 22 | €212,906 | €193,576 | -€19,331 | -9.1% |
| Plant, machinery and equipment | 23 | €33,545 | €28,480 | -€5,065 | -15.1% |
| Furniture and vehicles | 24 | €17,496 | €9,962 | -€7,534 | -43.1% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €3,543,915 | €3,259,444 | -€284,471 | -8.0% |
| Stocks and contracts in progress | 3 | €3,232,489 | €2,937,232 | -€295,257 | -9.1% |
| Stocks | 30/36 | €3,232,489 | €2,937,232 | -€295,257 | -9.1% |
| Amounts receivable within one year | 40/41 | €265,722 | €290,234 | +€24,511 | +9.2% |
| Trade receivables | 40 | €241,059 | €102,755 | -€138,304 | -57.4% |
| Other amounts receivable | 41 | €24,664 | €187,479 | +€162,815 | +660% |
| Cash at bank and in hand | 54/58 | €39,731 | €25,602 | -€14,129 | -35.6% |
| Deferred charges and accrued income | 490/1 | €5,973 | €6,376 | +€403 | +6.8% |
| Total equity and liabilities | 10/49 | €3,811,347 | €3,494,225 | -€317,122 | -8.3% |
| Equity | 10/15 | €3,763,952 | €3,388,603 | -€375,349 | -10.0% |
| Contributions | 10/11 | €6,450,901 | €6,450,901 | = | 0.0% |
| Capital | 10 | €6,450,901 | €6,450,901 | = | 0.0% |
| Issued capital | 100 | €6,450,901 | €6,450,901 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,686,950 | -€3,062,299 | -€375,349 | -14.0% |
| Amounts payable | 17/49 | €47,395 | €105,623 | +€58,227 | +123% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €47,395 | €105,538 | +€58,143 | +123% |
| Trade debts | 44 | €26,367 | €82,550 | +€56,183 | +213% |
| Suppliers | 440/4 | €26,367 | €82,550 | +€56,183 | +213% |
| Taxes, remuneration and social security | 45 | €21,028 | €22,988 | +€1,960 | +9.3% |
| Taxes | 450/3 | €1,255 | €1,330 | +€75 | +6.0% |
| Remuneration and social security | 454/9 | €19,774 | €21,658 | +€1,884 | +9.5% |
| Accrued charges and deferred income | 492/3 | - | €84 | +€84 | |
| Non-recurring operating income | 76A | €517 | €0 | -€517 | -100% |
| Remuneration, social security and pensions | 62 | €276,926 | €230,607 | -€46,318 | -16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,697 | €32,651 | -€5,047 | -13.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €21,604 | €22,381 | +€777 | +3.6% |
| Gross operating margin | 9900 | €41,458 | -€89,255 | -€130,713 | |
| Operating profit (loss) | 9901 | -€294,769 | -€374,894 | -€80,126 | -27.2% |
| Financial income | 75/76B | €372 | €294 | -€79 | -21.1% |
| Recurring financial income | 75 | €372 | €294 | -€79 | -21.1% |
| Financial charges | 65/66B | €1,208 | €749 | -€459 | -38.0% |
| Recurring financial charges | 65 | €1,208 | €749 | -€459 | -38.0% |
| Profit (loss) for the period before taxes | 9903 | -€295,605 | -€375,349 | -€79,745 | -27.0% |
| Profit (loss) for the period | 9904 | -€295,605 | -€375,349 | -€79,745 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€295,605 | -€375,349 | -€79,745 | -27.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.