LE CLERMY: 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 CLERMY
Largest movements
- Tangible fixed assets -€490,729
down €490,729 (-8.2%), from €6.0m to €5.5m
of which Land and buildings: -€490,243
- Cash +€115,213
up €115,213 (+186%), from €61,967 to €177,180
mainly Net result for the year (+€556,931) and Depreciation (+€541,187)
- Profit (loss) carried forward +€556,930
up €556,930 (+119%), from €468,236 to €1.0m
- Other debts -€526,437
down €526,437 (-56.5%), from €932,512 to €406,075
- Debts after one year -€324,544
down €324,544 (-7.1%), from €4.6m to €4.3m
- Financial charges -€79,438
down €79,438 (-26.0%), from €305,257 to €225,819
- Depreciation -€75,553
down €75,553 (-12.3%), from €616,740 to €541,187
- Taxes +€37,388
up €37,388 (+25.1%), from €148,889 to €186,277
- Gross operating margin -€28,307
down €28,307 (-1.8%), from €1.6m to €1.5m
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 | €6,595,926 | €6,286,825 | -€309,101 | -4.7% |
| Fixed assets | 21/28 | €5,952,413 | €5,461,684 | -€490,729 | -8.2% |
| Tangible fixed assets | 22/27 | €5,952,041 | €5,461,312 | -€490,729 | -8.2% |
| Land and buildings | 22 | €5,928,783 | €5,438,540 | -€490,243 | -8.3% |
| Plant, machinery and equipment | 23 | €6,058 | €5,572 | -€486 | -8.0% |
| Assets under construction and advance payments | 27 | €17,200 | €17,200 | = | 0.0% |
| Financial fixed assets | 28 | €372 | €372 | = | 0.0% |
| Current assets | 29/58 | €643,513 | €825,141 | +€181,628 | +28.2% |
| Amounts receivable within one year | 40/41 | €581,546 | €639,369 | +€57,823 | +9.9% |
| Trade receivables | 40 | - | €639,369 | +€639,369 | |
| Other amounts receivable | 41 | €581,546 | €0 | -€581,546 | -100% |
| Cash at bank and in hand | 54/58 | €61,967 | €177,180 | +€115,213 | +186% |
| Deferred charges and accrued income | 490/1 | - | €8,592 | +€8,592 | |
| Total equity and liabilities | 10/49 | €6,595,926 | €6,286,825 | -€309,101 | -4.7% |
| Equity | 10/15 | €718,505 | €1,275,435 | +€556,930 | +77.5% |
| Contributions | 10/11 | €223,491 | €223,491 | = | 0.0% |
| Capital | 10 | €223,491 | €223,491 | = | 0.0% |
| Issued capital | 100 | €223,491 | €223,491 | = | 0.0% |
| Reserves | 13 | €26,778 | €26,778 | = | 0.0% |
| Non-distributable reserves | 130/1 | €26,778 | €26,778 | = | 0.0% |
| Legal reserve | 130 | €20,489 | €20,489 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,289 | €6,289 | = | 0.0% |
| Profit (loss) carried forward | 14 | €468,236 | €1,025,166 | +€556,930 | +119% |
| Amounts payable | 17/49 | €5,877,421 | €5,011,390 | -€866,031 | -14.7% |
| Amounts payable after more than one year | 17 | €4,586,704 | €4,262,160 | -€324,544 | -7.1% |
| Financial debts | 170/4 | €4,586,704 | €4,262,160 | -€324,544 | -7.1% |
| Amounts payable within one year | 42/48 | €1,290,717 | €749,230 | -€541,487 | -42.0% |
| Current portion of amounts payable after more than one year | 42 | €324,544 | €324,544 | = | 0.0% |
| Trade debts | 44 | €27,880 | €9,053 | -€18,827 | -67.5% |
| Suppliers | 440/4 | €27,880 | €9,053 | -€18,827 | -67.5% |
| Taxes, remuneration and social security | 45 | €5,781 | €9,558 | +€3,777 | +65.3% |
| Taxes | 450/3 | €5,781 | €9,558 | +€3,777 | +65.3% |
| Other amounts payable | 47/48 | €932,512 | €406,075 | -€526,437 | -56.5% |
| Non-recurring operating income | 76A | €78,390 | - | -€78,390 | |
| Goods, raw materials, services and sundry goods | 60/61 | €7,990 | €5,955 | -€2,035 | -25.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €616,740 | €541,187 | -€75,553 | -12.3% |
| Other operating charges | 640/8 | €13,492 | €14,093 | +€601 | +4.5% |
| Gross operating margin | 9900 | €1,552,614 | €1,524,307 | -€28,307 | -1.8% |
| Operating profit (loss) | 9901 | €922,382 | €969,027 | +€46,645 | +5.1% |
| Financial charges | 65/66B | €305,257 | €225,819 | -€79,438 | -26.0% |
| Recurring financial charges | 65 | €305,257 | €225,819 | -€79,438 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €617,125 | €743,208 | +€126,083 | +20.4% |
| Income taxes | 67/77 | €148,889 | €186,277 | +€37,388 | +25.1% |
| Profit (loss) for the period | 9904 | €468,236 | €556,931 | +€88,695 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €468,236 | €556,931 | +€88,695 | +18.9% |
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 27 October 2026 via checked.be.