LE CLACBITOU: 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.
LE CLACBITOU
Largest movements
- Stocks and contracts +€3,599
up €3,599 (+41.8%), from €8,607 to €12,206
- Deferred charges and accrued income +€1,649
new in 2025: €1,649
- Trade debts -€19,395
down €19,395 (-43.1%), from €45,012 to €25,617
- Tax, wage and social debts +€10,337
up €10,337 (+24.3%), from €42,601 to €52,938
of which Taxes: +€8,613
- Reserves +€8,800
up €8,800 (+84.9%), from €10,360 to €19,160
- Profit (loss) carried forward +€5,323
up €5,323, from -€5,274 to €48
- Accrued charges and deferred income -€1,665
down €1,665 (-52.2%), from €3,192 to €1,527
- Gross operating margin +€18,508
up €18,508 (+13.8%), from €134,450 to €152,958
- Taxes +€6,489
new in 2025: €6,489
- Staff costs -€4,230
down €4,230 (-3.2%), from €131,136 to €126,905
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 | €132,934 | €137,142 | +€4,208 | +3.2% |
| Fixed assets | 21/28 | €3,864 | €2,717 | -€1,146 | -29.7% |
| Tangible fixed assets | 22/27 | €3,864 | €2,717 | -€1,146 | -29.7% |
| Plant, machinery and equipment | 23 | €3,864 | €2,717 | -€1,146 | -29.7% |
| Current assets | 29/58 | €129,070 | €134,424 | +€5,354 | +4.1% |
| Stocks and contracts in progress | 3 | €8,607 | €12,206 | +€3,599 | +41.8% |
| Stocks | 30/36 | €8,607 | €12,206 | +€3,599 | +41.8% |
| Amounts receivable within one year | 40/41 | €944 | €0 | -€944 | -100% |
| Trade receivables | 40 | €944 | €0 | -€944 | -100% |
| Cash at bank and in hand | 54/58 | €119,519 | €120,569 | +€1,050 | +0.9% |
| Deferred charges and accrued income | 490/1 | - | €1,649 | +€1,649 | |
| Total equity and liabilities | 10/49 | €132,934 | €137,142 | +€4,208 | +3.2% |
| Equity | 10/15 | €23,686 | €37,808 | +€14,123 | +59.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,360 | €19,160 | +€8,800 | +84.9% |
| Distributable reserves | 133 | €10,360 | €19,160 | +€8,800 | +84.9% |
| Profit (loss) carried forward | 14 | -€5,274 | €48 | +€5,323 | |
| Amounts payable | 17/49 | €109,248 | €99,333 | -€9,915 | -9.1% |
| Amounts payable within one year | 42/48 | €106,056 | €97,806 | -€8,250 | -7.8% |
| Trade debts | 44 | €45,012 | €25,617 | -€19,395 | -43.1% |
| Suppliers | 440/4 | €45,012 | €25,617 | -€19,395 | -43.1% |
| Taxes, remuneration and social security | 45 | €42,601 | €52,938 | +€10,337 | +24.3% |
| Taxes | 450/3 | €12,567 | €21,180 | +€8,613 | +68.5% |
| Remuneration and social security | 454/9 | €30,034 | €31,758 | +€1,724 | +5.7% |
| Other amounts payable | 47/48 | €18,443 | €19,251 | +€808 | +4.4% |
| Accrued charges and deferred income | 492/3 | €3,192 | €1,527 | -€1,665 | -52.2% |
| Non-recurring operating income | 76A | - | €1,757 | +€1,757 | |
| Remuneration, social security and pensions | 62 | €131,136 | €126,905 | -€4,230 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €753 | €1,146 | +€393 | +52.3% |
| Other operating charges | 640/8 | €3,359 | €2,476 | -€883 | -26.3% |
| Non-recurring operating charges | 66A | €3,351 | €0 | -€3,351 | -100% |
| Gross operating margin | 9900 | €134,450 | €152,958 | +€18,508 | +13.8% |
| Operating profit (loss) | 9901 | -€4,148 | €22,431 | +€26,579 | |
| Financial income | 75/76B | €1 | €3 | +€2 | +178% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +178% |
| Financial charges | 65/66B | €1,218 | €1,822 | +€604 | +49.6% |
| Recurring financial charges | 65 | €1,218 | €1,822 | +€604 | +49.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,366 | €20,612 | +€25,977 | |
| Income taxes | 67/77 | - | €6,489 | +€6,489 | |
| Profit (loss) for the period | 9904 | -€5,366 | €14,123 | +€19,488 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,366 | €14,123 | +€19,488 |
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 18 October 2026 via checked.be.