LE CLOCHER: 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 CLOCHER
Largest movements
- Cash -€152,558
down €152,558 (-27.8%), from €549,126 to €396,568
mainly Receivables within one year (-€79,407) and Investment in fixed assets (net) (-€56,060)
- Receivables within one year +€79,407
up €79,407 (+31.6%), from €251,565 to €330,972
of which Trade receivables: +€80,000
- Tangible fixed assets +€31,430
up €31,430 (+5.4%), from €581,707 to €613,137
of which Furniture and vehicles: +€47,301
- Profit (loss) carried forward -€21,631
down €21,631 (-7.5%), from -€287,162 to -€308,793
- Staff costs +€22,394
new in 2025: €22,394
- Purchases and services +€13,224
up €13,224 (+149%), from €8,859 to €22,083
- Depreciation +€8,609
up €8,609 (+54.2%), from €15,871 to €24,480
- Gross operating margin -€5,683
down €5,683 (-31.4%), from €18,105 to €12,421
- Taxes +€301
new in 2025: €301
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 | €1,398,210 | €1,357,364 | -€40,846 | -2.9% |
| Formation expenses | 20 | €15,813 | €15,813 | = | 0.0% |
| Fixed assets | 21/28 | €581,707 | €613,287 | +€31,580 | +5.4% |
| Tangible fixed assets | 22/27 | €581,707 | €613,137 | +€31,430 | +5.4% |
| Land and buildings | 22 | €571,120 | €556,531 | -€14,590 | -2.6% |
| Furniture and vehicles | 24 | - | €47,301 | +€47,301 | |
| Other tangible fixed assets | 26 | €10,587 | €9,305 | -€1,282 | -12.1% |
| Financial fixed assets | 28 | - | €150 | +€150 | |
| Current assets | 29/58 | €800,691 | €728,265 | -€72,426 | -9.0% |
| Amounts receivable within one year | 40/41 | €251,565 | €330,972 | +€79,407 | +31.6% |
| Trade receivables | 40 | €30,000 | €110,000 | +€80,000 | +267% |
| Other amounts receivable | 41 | €221,565 | €220,972 | -€593 | -0.3% |
| Cash at bank and in hand | 54/58 | €549,126 | €396,568 | -€152,558 | -27.8% |
| Deferred charges and accrued income | 490/1 | - | €725 | +€725 | |
| Total equity and liabilities | 10/49 | €1,398,210 | €1,357,364 | -€40,846 | -2.9% |
| Equity | 10/15 | €865,464 | €832,769 | -€32,695 | -3.8% |
| Contributions | 10/11 | €495,000 | €495,000 | = | 0.0% |
| Capital | 10 | €495,000 | €495,000 | = | 0.0% |
| Issued capital | 100 | €495,000 | €495,000 | = | 0.0% |
| Reserves | 13 | €657,626 | €646,562 | -€11,064 | -1.7% |
| Non-distributable reserves | 130/1 | €49,500 | €49,500 | = | 0.0% |
| Legal reserve | 130 | €49,500 | €49,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €608,126 | €597,062 | -€11,064 | -1.8% |
| Profit (loss) carried forward | 14 | -€287,162 | -€308,793 | -€21,631 | -7.5% |
| Provisions and deferred taxes | 16 | €202,709 | €199,021 | -€3,688 | -1.8% |
| Deferred taxes | 168 | €202,709 | €199,021 | -€3,688 | -1.8% |
| Amounts payable | 17/49 | €330,038 | €325,575 | -€4,463 | -1.4% |
| Amounts payable after more than one year | 17 | - | €1,000 | +€1,000 | |
| Other amounts payable | 178/9 | - | €1,000 | +€1,000 | |
| Amounts payable within one year | 42/48 | €329,960 | €324,307 | -€5,653 | -1.7% |
| Trade debts | 44 | €5,183 | €2,716 | -€2,467 | -47.6% |
| Suppliers | 440/4 | €5,183 | €2,716 | -€2,467 | -47.6% |
| Taxes, remuneration and social security | 45 | - | €2,688 | +€2,688 | |
| Taxes | 450/3 | - | €301 | +€301 | |
| Remuneration and social security | 454/9 | - | €2,387 | +€2,387 | |
| Other amounts payable | 47/48 | €324,776 | €318,902 | -€5,874 | -1.8% |
| Accrued charges and deferred income | 492/3 | €78 | €269 | +€190 | +243% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,859 | €22,083 | +€13,224 | +149% |
| Remuneration, social security and pensions | 62 | - | €22,394 | +€22,394 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,871 | €24,480 | +€8,609 | +54.2% |
| Other operating charges | 640/8 | €1,359 | €1,136 | -€223 | -16.4% |
| Gross operating margin | 9900 | €18,105 | €12,421 | -€5,683 | -31.4% |
| Operating profit (loss) | 9901 | €874 | -€35,588 | -€36,462 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €294 | €494 | +€200 | +68.2% |
| Recurring financial charges | 65 | €294 | €494 | +€200 | +68.2% |
| Profit (loss) for the period before taxes | 9903 | €581 | -€36,082 | -€36,663 | |
| Transfer from deferred taxes | 780 | €6,789 | €3,688 | -€3,101 | -45.7% |
| Income taxes | 67/77 | - | €301 | +€301 | |
| Profit (loss) for the period | 9904 | €7,370 | -€32,695 | -€40,065 | |
| Transfer from tax-exempt reserves | 789 | €20,368 | €11,064 | -€9,303 | -45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,738 | -€21,631 | -€49,368 |
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.