IMMO CLERVAL: 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.
IMMO CLERVAL
Largest movements
- Tangible fixed assets -€5,874
down €5,874 (-3.8%), from €155,091 to €149,217
- Debts after one year -€19,255
down €19,255 (-19.2%), from €100,288 to €81,033
of which Financial debts: -€17,571
- Profit (loss) carried forward +€12,341
up €12,341 (+10.3%), from -€119,650 to -€107,309
- Purchases and services -€15,621
down €15,621 (-78.5%), from €19,905 to €4,284
- Turnover -€15,471
down €15,471 (-35.4%), from €43,697 to €28,226
- Other operating charges +€1,340
up €1,340 (+346%), from €387 to €1,727
- Financial charges +€1,077
up €1,077 (+36.8%), from €2,923 to €4,000
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 | €162,077 | €156,562 | -€5,515 | -3.4% |
| Fixed assets | 21/28 | €155,091 | €149,217 | -€5,874 | -3.8% |
| Tangible fixed assets | 22/27 | €155,091 | €149,217 | -€5,874 | -3.8% |
| Land and buildings | 22 | €155,091 | €149,217 | -€5,874 | -3.8% |
| Current assets | 29/58 | €6,986 | €7,345 | +€360 | +5.1% |
| Amounts receivable within one year | 40/41 | €5,258 | €5,258 | = | 0.0% |
| Trade receivables | 40 | €5,258 | €5,258 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,728 | €2,088 | +€360 | +20.8% |
| Total equity and liabilities | 10/49 | €162,077 | €156,562 | -€5,515 | -3.4% |
| Equity | 10/15 | -€107,250 | -€94,909 | +€12,341 | +11.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€119,650 | -€107,309 | +€12,341 | +10.3% |
| Amounts payable | 17/49 | €269,327 | €251,471 | -€17,856 | -6.6% |
| Amounts payable after more than one year | 17 | €100,288 | €81,033 | -€19,255 | -19.2% |
| Financial debts | 170/4 | €98,288 | €80,717 | -€17,571 | -17.9% |
| Other amounts payable | 178/9 | €2,000 | €316 | -€1,684 | -84.2% |
| Amounts payable within one year | 42/48 | €169,039 | €170,438 | +€1,399 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €17,192 | €17,571 | +€379 | +2.2% |
| Trade debts | 44 | €6,753 | €7,358 | +€605 | +9.0% |
| Suppliers | 440/4 | €6,753 | €7,358 | +€605 | +9.0% |
| Taxes, remuneration and social security | 45 | €15 | €335 | +€320 | +2,148% |
| Taxes | 450/3 | €15 | €335 | +€320 | +2,148% |
| Other amounts payable | 47/48 | €145,078 | €145,174 | +€96 | +0.1% |
| Turnover | 70 | €43,697 | €28,226 | -€15,471 | -35.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €19,905 | €4,284 | -€15,621 | -78.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,874 | €5,874 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €1,727 | +€1,340 | +346% |
| Gross operating margin | 9900 | €23,792 | €23,942 | +€150 | +0.6% |
| Operating profit (loss) | 9901 | €17,530 | €16,341 | -€1,189 | -6.8% |
| Financial charges | 65/66B | €2,923 | €4,000 | +€1,077 | +36.8% |
| Recurring financial charges | 65 | €2,923 | €4,000 | +€1,077 | +36.8% |
| Profit (loss) for the period before taxes | 9903 | €14,607 | €12,341 | -€2,266 | -15.5% |
| Profit (loss) for the period | 9904 | €14,607 | €12,341 | -€2,266 | -15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,607 | €12,341 | -€2,266 | -15.5% |
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 15 October 2026 via checked.be.