AU CLARIDGE: 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.
AU CLARIDGE
Largest movements
- Tangible fixed assets -€323,097
down €323,097 (-12.4%), from €2.6m to €2.3m
- Cash -€37,893
down €37,893 (-16.8%), from €226,124 to €188,231
mainly Debts after one year (-€334,172) and Net result for the year (-€41,417)
- Debts after one year -€334,172
down €334,172 (-13.8%), from €2.4m to €2.1m
of which Other amounts payable: -€238,302
- Profit (loss) carried forward -€41,417
down €41,417, from €17,418 to -€23,999
- Tax, wage and social debts +€36,313
up €36,313 (+28.0%), from €129,790 to €166,103
of which Remuneration and social security: +€38,998
- Staff costs +€175,501
up €175,501 (+21.8%), from €805,193 to €980,695
- Gross operating margin +€83,515
up €83,515 (+6.8%), from €1.2m to €1.3m
- Taxes -€15,050
down €15,050, from €15,023 to -€27
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 | €2,859,587 | €2,535,869 | -€323,718 | -11.3% |
| Fixed assets | 21/28 | €2,598,050 | €2,274,421 | -€323,629 | -12.5% |
| Intangible fixed assets | 21 | €1,549 | €1,017 | -€532 | -34.3% |
| Tangible fixed assets | 22/27 | €2,596,501 | €2,273,404 | -€323,097 | -12.4% |
| Other tangible fixed assets | 26 | €2,596,501 | €2,273,404 | -€323,097 | -12.4% |
| Current assets | 29/58 | €261,537 | €261,449 | -€89 | 0.0% |
| Stocks and contracts in progress | 3 | €28,286 | €32,076 | +€3,789 | +13.4% |
| Stocks | 30/36 | €28,286 | €32,076 | +€3,789 | +13.4% |
| Amounts receivable within one year | 40/41 | €3,486 | €31,773 | +€28,286 | +811% |
| Trade receivables | 40 | €3,486 | €22,172 | +€18,686 | +536% |
| Other amounts receivable | 41 | - | €9,601 | +€9,601 | |
| Cash at bank and in hand | 54/58 | €226,124 | €188,231 | -€37,893 | -16.8% |
| Deferred charges and accrued income | 490/1 | €3,641 | €9,370 | +€5,729 | +157% |
| Total equity and liabilities | 10/49 | €2,859,587 | €2,535,869 | -€323,718 | -11.3% |
| Equity | 10/15 | €22,418 | -€18,999 | -€41,417 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,418 | -€23,999 | -€41,417 | |
| Amounts payable | 17/49 | €2,837,169 | €2,554,868 | -€282,301 | -10.0% |
| Amounts payable after more than one year | 17 | €2,415,063 | €2,080,891 | -€334,172 | -13.8% |
| Financial debts | 170/4 | €727,029 | €631,159 | -€95,869 | -13.2% |
| Other amounts payable | 178/9 | €1,688,034 | €1,449,732 | -€238,302 | -14.1% |
| Amounts payable within one year | 42/48 | €410,233 | €473,803 | +€63,570 | +15.5% |
| Current portion of amounts payable after more than one year | 42 | €93,387 | €112,983 | +€19,595 | +21.0% |
| Trade debts | 44 | €187,054 | €194,717 | +€7,663 | +4.1% |
| Suppliers | 440/4 | €187,054 | €194,717 | +€7,663 | +4.1% |
| Advances received on contracts in progress | 46 | €1 | - | -€1 | |
| Taxes, remuneration and social security | 45 | €129,790 | €166,103 | +€36,313 | +28.0% |
| Taxes | 450/3 | €33,744 | €31,059 | -€2,685 | -8.0% |
| Remuneration and social security | 454/9 | €96,046 | €135,044 | +€38,998 | +40.6% |
| Accrued charges and deferred income | 492/3 | €11,873 | €174 | -€11,699 | -98.5% |
| Remuneration, social security and pensions | 62 | €805,193 | €980,695 | +€175,501 | +21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €327,554 | €330,271 | +€2,717 | +0.8% |
| Other operating charges | 640/8 | €2,626 | €5,937 | +€3,311 | +126% |
| Gross operating margin | 9900 | €1,228,717 | €1,312,232 | +€83,515 | +6.8% |
| Operating profit (loss) | 9901 | €93,344 | -€4,670 | -€98,014 | |
| Financial income | 75/76B | €1 | €381 | +€380 | +30,163% |
| Recurring financial income | 75 | €1 | €381 | +€380 | +30,163% |
| Financial charges | 65/66B | €38,818 | €37,155 | -€1,663 | -4.3% |
| Recurring financial charges | 65 | €38,818 | €37,155 | -€1,663 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €54,527 | -€41,444 | -€95,971 | |
| Income taxes | 67/77 | €15,023 | -€27 | -€15,050 | |
| Profit (loss) for the period | 9904 | €39,503 | -€41,417 | -€80,920 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,503 | -€41,417 | -€80,920 |
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 19 October 2026 via checked.be.