Maison CLOBUS: 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.
Maison CLOBUS
Largest movements
- Cash +€17,813
up €17,813 (+86.2%), from €20,677 to €38,490
mainly Trade debts (+€5,615) and Depreciation (+€5,511)
- Tangible fixed assets -€6,302
down €6,302 (-19.9%), from €31,740 to €25,438
- Stocks and contracts -€4,767
down €4,767 (-6.3%), from €75,423 to €70,656
- Receivables within one year -€4,217
down €4,217 (-32.2%), from €13,106 to €8,889
of which Trade receivables: -€4,542
- Trade debts +€5,615
up €5,615 (+259%), from €2,168 to €7,783
- Other debts -€5,000
down €5,000 (-50.0%), from €10,000 to €5,000
- Tax, wage and social debts +€1,604
up €1,604 (+10.5%), from €15,208 to €16,812
of which Taxes: +€1,369
- Gross operating margin -€4,362
down €4,362 (-6.6%), from €66,471 to €62,109
- Depreciation +€1,736
up €1,736 (+46.0%), from €3,775 to €5,511
- Taxes -€914
down €914 (-34.1%), from €2,680 to €1,766
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 | €140,945 | €143,472 | +€2,527 | +1.8% |
| Fixed assets | 21/28 | €31,740 | €25,438 | -€6,302 | -19.9% |
| Tangible fixed assets | 22/27 | €31,740 | €25,438 | -€6,302 | -19.9% |
| Furniture and vehicles | 24 | €31,740 | €25,438 | -€6,302 | -19.9% |
| Current assets | 29/58 | €109,205 | €118,035 | +€8,829 | +8.1% |
| Stocks and contracts in progress | 3 | €75,423 | €70,656 | -€4,767 | -6.3% |
| Stocks | 30/36 | €75,423 | €70,656 | -€4,767 | -6.3% |
| Amounts receivable within one year | 40/41 | €13,106 | €8,889 | -€4,217 | -32.2% |
| Trade receivables | 40 | €13,106 | €8,565 | -€4,542 | -34.7% |
| Other amounts receivable | 41 | - | €324 | +€324 | |
| Cash at bank and in hand | 54/58 | €20,677 | €38,490 | +€17,813 | +86.2% |
| Total equity and liabilities | 10/49 | €140,945 | €143,472 | +€2,527 | +1.8% |
| Equity | 10/15 | €113,570 | €113,877 | +€307 | +0.3% |
| Contributions | 10/11 | €101,636 | €101,636 | = | 0.0% |
| Capital | 10 | €101,636 | €101,636 | = | 0.0% |
| Issued capital | 100 | €101,636 | €101,636 | = | 0.0% |
| Reserves | 13 | €597 | €597 | = | 0.0% |
| Non-distributable reserves | 130/1 | €597 | €597 | = | 0.0% |
| Legal reserve | 130 | €597 | €597 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,337 | €11,644 | +€307 | +2.7% |
| Amounts payable | 17/49 | €27,375 | €29,595 | +€2,220 | +8.1% |
| Amounts payable within one year | 42/48 | €27,375 | €29,595 | +€2,220 | +8.1% |
| Trade debts | 44 | €2,168 | €7,783 | +€5,615 | +259% |
| Suppliers | 440/4 | €2,168 | €7,783 | +€5,615 | +259% |
| Taxes, remuneration and social security | 45 | €15,208 | €16,812 | +€1,604 | +10.5% |
| Taxes | 450/3 | €8,105 | €9,474 | +€1,369 | +16.9% |
| Remuneration and social security | 454/9 | €7,102 | €7,338 | +€236 | +3.3% |
| Other amounts payable | 47/48 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Remuneration, social security and pensions | 62 | €54,032 | €54,619 | +€587 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,775 | €5,511 | +€1,736 | +46.0% |
| Other operating charges | 640/8 | €2,548 | €3,114 | +€567 | +22.2% |
| Gross operating margin | 9900 | €66,471 | €62,109 | -€4,362 | -6.6% |
| Operating profit (loss) | 9901 | €6,116 | -€1,136 | -€7,252 | |
| Financial income | 75/76B | €4,543 | €3,979 | -€564 | -12.4% |
| Recurring financial income | 75 | €4,543 | €3,979 | -€564 | -12.4% |
| Financial charges | 65/66B | €1,037 | €769 | -€268 | -25.8% |
| Recurring financial charges | 65 | €1,037 | €769 | -€268 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €9,622 | €2,073 | -€7,548 | -78.5% |
| Income taxes | 67/77 | €2,680 | €1,766 | -€914 | -34.1% |
| Profit (loss) for the period | 9904 | €6,942 | €307 | -€6,634 | -95.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,942 | €307 | -€6,634 | -95.6% |
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 16 October 2026 via checked.be.