CLAM ENGINEERING: what changed
CLAM ENGINEERING
Largest movements
- Cash +€30,550
up €30,550 (+46.1%), from €66,314 to €96,864
mainly Other debts (+€75,421) and Net result for the year (+€70,857)
- Receivables within one year +€13,472
up €13,472 (+34.3%), from €39,284 to €52,755
of which Trade receivables: +€20,073
- Other debts +€75,421
up €75,421 (+771%), from €9,779 to €85,200
- Reserves -€27,000
down €27,000 (-43.6%), from €61,960 to €34,960
of which Distributable reserves: -€27,000
- Profit (loss) carried forward -€6,150
no longer reported in 2025 (was €6,150)
- Tax, wage and social debts +€2,337
up €2,337 (+29.0%), from €8,055 to €10,392
- Trade debts -€1,587
down €1,587 (-47.9%), from €3,310 to €1,723
- Gross operating margin +€82,078
up €82,078 (+907%), from €9,050 to €91,128
- Taxes +€17,773
up €17,773 (+1,632%), from €1,089 to €18,862
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,854 | €151,875 | +€44,021 | +40.8% |
| Fixed assets | 21/28 | €2,040 | €2,040 | = | 0.0% |
| Financial fixed assets | 28 | €2,040 | €2,040 | = | 0.0% |
| Current assets | 29/58 | €105,814 | €149,835 | +€44,021 | +41.6% |
| Amounts receivable within one year | 40/41 | €39,284 | €52,755 | +€13,472 | +34.3% |
| Trade receivables | 40 | €32,682 | €52,755 | +€20,073 | +61.4% |
| Other amounts receivable | 41 | €6,601 | - | -€6,601 | |
| Cash at bank and in hand | 54/58 | €66,314 | €96,864 | +€30,550 | +46.1% |
| Deferred charges and accrued income | 490/1 | €216 | €216 | = | 0.0% |
| Total equity and liabilities | 10/49 | €107,854 | €151,875 | +€44,021 | +40.8% |
| Equity | 10/15 | €86,710 | €53,560 | -€33,150 | -38.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,960 | €34,960 | -€27,000 | -43.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €60,100 | €33,100 | -€27,000 | -44.9% |
| Profit (loss) carried forward | 14 | €6,150 | - | -€6,150 | |
| Amounts payable | 17/49 | €21,144 | €98,315 | +€77,171 | +365% |
| Amounts payable within one year | 42/48 | €21,144 | €97,315 | +€76,171 | +360% |
| Trade debts | 44 | €3,310 | €1,723 | -€1,587 | -47.9% |
| Suppliers | 440/4 | €3,310 | €1,723 | -€1,587 | -47.9% |
| Taxes, remuneration and social security | 45 | €8,055 | €10,392 | +€2,337 | +29.0% |
| Taxes | 450/3 | €8,055 | €10,392 | +€2,337 | +29.0% |
| Other amounts payable | 47/48 | €9,779 | €85,200 | +€75,421 | +771% |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | - | €311 | +€311 | |
| Other operating charges | 640/8 | €609 | €400 | -€209 | -34.3% |
| Gross operating margin | 9900 | €9,050 | €91,128 | +€82,078 | +907% |
| Operating profit (loss) | 9901 | €8,441 | €90,417 | +€81,976 | +971% |
| Financial charges | 65/66B | €1,202 | €698 | -€504 | -41.9% |
| Recurring financial charges | 65 | €1,202 | €698 | -€504 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | €7,239 | €89,719 | +€82,480 | +1,139% |
| Income taxes | 67/77 | €1,089 | €18,862 | +€17,773 | +1,632% |
| Profit (loss) for the period | 9904 | €6,150 | €70,857 | +€64,707 | +1,052% |
| Profit (loss) for the period to be appropriated | 9905 | €6,150 | €70,857 | +€64,707 | +1,052% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.