P&A MANAGEMENT - CLEEMPUT: 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.
What changed
P&A MANAGEMENT - CLEEMPUT
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€67,950
2024 · €92,461-€24,511
Equity
€77,938
2024 · €23,436+€54,501
Cash
€21,701
2024 · €27,268-€5,567
Balance sheet total
€1.1m
2024 · €1.0m+€31,618
Largest movements
Assets
- Receivables within one year +€41,753
up €41,753 (+13.0%), from €320,098 to €361,850
of which Other amounts receivable: +€35,673
- Tangible fixed assets -€13,376
down €13,376 (-15.5%), from €86,113 to €72,737
of which Leasing and similar rights: -€17,001
Equity and liabilities
- Reserves +€44,038
up €44,038 (+288%), from €15,307 to €59,346
- Debts after one year -€34,363
down €34,363 (-65.5%), from €52,430 to €18,067
- Other debts -€15,683
down €15,683 (-55.1%), from €28,459 to €12,776
Income statement
- Taxes +€15,093
up €15,093 (+109%), from €13,845 to €28,937
- Gross operating margin -€13,188
down €13,188 (-8.3%), from €159,848 to €146,660
- Financial charges -€3,717
down €3,717 (-11.4%), from €32,584 to €28,868
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.
Result 2024
€92,461
Gross operating margin
-€13,188
Depreciation
-€641
Other operating charges
-€655
Financial income
+€1,349
Financial charges
+€3,717
Taxes
-€15,093
Result 2025
€67,950
raises the resultlowers the result
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.
From operations
+€35,513
Investment
-€4,616
Financing
-€36,465
Cash 2024
€27,268
From operations (derived)
+€35,513
Net result for the year
+€67,950
Depreciation
+€17,992
Stocks and contracts
-€4,869
Receivables within one year
-€41,753
Deferred charges and accrued income
-€3,939
Trade debts
+€5,905
Tax, wage and social debts
+€9,706
Other debts
-€15,683
Accrued charges and deferred income
+€205
Investment (derived)
-€4,616
Investment in fixed assets (net)
-€4,616
Financing
-€36,465
Debts after one year
-€34,363
Current portion of long-term debt
+€677
Short-term financial debts
+€10,668
Contributions, distributions and other
-€13,448
Cash 2025
€21,701
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,045,906 | €1,077,524 | +€31,618 | +3.0% |
| Fixed assets | 21/28 | €86,613 | €73,237 | -€13,376 | -15.4% |
| Tangible fixed assets | 22/27 | €86,113 | €72,737 | -€13,376 | -15.5% |
| Plant, machinery and equipment | 23 | - | €3,302 | +€3,302 | |
| Furniture and vehicles | 24 | €362 | €685 | +€323 | +89.2% |
| Leasing and similar rights | 25 | €85,751 | €68,750 | -€17,001 | -19.8% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €959,292 | €1,004,286 | +€44,994 | +4.7% |
| Stocks and contracts in progress | 3 | €605,882 | €610,751 | +€4,869 | +0.8% |
| Stocks | 30/36 | €605,882 | €610,751 | +€4,869 | +0.8% |
| Amounts receivable within one year | 40/41 | €320,098 | €361,850 | +€41,753 | +13.0% |
| Trade receivables | 40 | €305,549 | €311,628 | +€6,079 | +2.0% |
| Other amounts receivable | 41 | €14,549 | €50,222 | +€35,673 | +245% |
| Cash at bank and in hand | 54/58 | €27,268 | €21,701 | -€5,567 | -20.4% |
| Deferred charges and accrued income | 490/1 | €6,044 | €9,984 | +€3,939 | +65.2% |
| Total equity and liabilities | 10/49 | €1,045,906 | €1,077,524 | +€31,618 | +3.0% |
| Equity | 10/15 | €23,436 | €77,938 | +€54,501 | +233% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | - | -€18,592 | |
| Share premium | 1100/10 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €15,307 | €59,346 | +€44,038 | +288% |
| Distributable reserves | 133 | €15,307 | €59,346 | +€44,038 | +288% |
| Profit (loss) carried forward | 14 | -€10,463 | €0 | +€10,463 | |
| Amounts payable | 17/49 | €1,022,469 | €999,586 | -€22,883 | -2.2% |
| Amounts payable after more than one year | 17 | €52,430 | €18,067 | -€34,363 | -65.5% |
| Financial debts | 170/4 | €52,430 | €18,067 | -€34,363 | -65.5% |
| Amounts payable within one year | 42/48 | €969,362 | €980,635 | +€11,274 | +1.2% |
| Current portion of amounts payable after more than one year | 42 | €16,685 | €17,363 | +€677 | +4.1% |
| Financial debts | 43 | €575,015 | €585,683 | +€10,668 | +1.9% |
| Credit institutions | 430/8 | €575,015 | €585,683 | +€10,668 | +1.9% |
| Trade debts | 44 | €4,214 | €10,119 | +€5,905 | +140% |
| Suppliers | 440/4 | €4,214 | €10,119 | +€5,905 | +140% |
| Advances received on contracts in progress | 46 | €321,500 | €321,500 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €23,489 | €33,195 | +€9,706 | +41.3% |
| Taxes | 450/3 | €23,489 | €33,195 | +€9,706 | +41.3% |
| Other amounts payable | 47/48 | €28,459 | €12,776 | -€15,683 | -55.1% |
| Accrued charges and deferred income | 492/3 | €678 | €883 | +€205 | +30.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,351 | €17,992 | +€641 | +3.7% |
| Other operating charges | 640/8 | €3,608 | €4,263 | +€655 | +18.2% |
| Gross operating margin | 9900 | €159,848 | €146,660 | -€13,188 | -8.3% |
| Operating profit (loss) | 9901 | €138,889 | €124,406 | -€14,484 | -10.4% |
| Financial income | 75/76B | €0 | €1,349 | +€1,349 | +396,665% |
| Recurring financial income | 75 | €0 | €1,349 | +€1,349 | +396,665% |
| Financial charges | 65/66B | €32,584 | €28,868 | -€3,717 | -11.4% |
| Recurring financial charges | 65 | €32,584 | €28,868 | -€3,717 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €106,305 | €96,887 | -€9,419 | -8.9% |
| Income taxes | 67/77 | €13,845 | €28,937 | +€15,093 | +109% |
| Profit (loss) for the period | 9904 | €92,461 | €67,950 | -€24,511 | -26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €92,461 | €67,950 | -€24,511 | -26.5% |
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 17 October 2026 via checked.be.