AUTO CLAUDE: what changed
Two fiscal 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.
AUTO CLAUDE
Largest movements
- Stocks and contracts +€78,926
up €78,926 (+99.7%), from €79,183 to €158,109
- Cash -€73,177
down €73,177 (-24.8%), from €295,283 to €222,106
mainly Stocks and contracts (-€78,926) and Receivables within one year (-€9,778)
- Receivables within one year +€9,778
up €9,778 (+176.8%), from €5,530 to €15,308
of which Trade receivables: +€11,382
- Reserves +€16,828
up €16,828 (+13.5%), from €124,197 to €141,025
- Gross operating margin +€22,011
up €22,011 (+295.5%), from €7,448 to €29,459
- Taxes +€7,296
up €7,296 (+866.1%), from €842 to €8,139
- Depreciation +€587
up €587 (+25.1%), from €2,339 to €2,926
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.
Cash bridge derived
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 | €393,313 | €406,181 | +€12,867 | +3.3% |
| Fixed assets | 21/28 | €9,753 | €6,828 | -€2,926 | -30.0% |
| Tangible fixed assets | 22/27 | €9,753 | €6,828 | -€2,926 | -30.0% |
| Plant, machinery and equipment | 23 | €683 | - | -€683 | |
| Furniture and vehicles | 24 | €483 | €240 | -€243 | -50.3% |
| Other tangible fixed assets | 26 | €8,587 | €6,587 | -€2,000 | -23.3% |
| Current assets | 29/58 | €383,560 | €399,353 | +€15,793 | +4.1% |
| Stocks and contracts in progress | 3 | €79,183 | €158,109 | +€78,926 | +99.7% |
| Stocks | 30/36 | €79,183 | €158,109 | +€78,926 | +99.7% |
| Amounts receivable within one year | 40/41 | €5,530 | €15,308 | +€9,778 | +176.8% |
| Trade receivables | 40 | €789 | €12,171 | +€11,382 | +1442.0% |
| Other amounts receivable | 41 | €4,741 | €3,137 | -€1,603 | -33.8% |
| Cash at bank and in hand | 54/58 | €295,283 | €222,106 | -€73,177 | -24.8% |
| Deferred charges and accrued income | 490/1 | €3,564 | €3,830 | +€266 | +7.5% |
| Total equity and liabilities | 10/49 | €393,313 | €406,181 | +€12,867 | +3.3% |
| Equity | 10/15 | €165,822 | €182,650 | +€16,828 | +10.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €124,197 | €141,025 | +€16,828 | +13.5% |
| Distributable reserves | 133 | €124,197 | €141,025 | +€16,828 | +13.5% |
| Profit (loss) carried forward | 14 | €21,625 | €21,625 | = | 0.0% |
| Amounts payable | 17/49 | €227,491 | €223,530 | -€3,961 | -1.7% |
| Amounts payable within one year | 42/48 | €227,491 | €223,530 | -€3,961 | -1.7% |
| Trade debts | 44 | €2,743 | €1,986 | -€757 | -27.6% |
| Suppliers | 440/4 | €2,743 | €1,986 | -€757 | -27.6% |
| Taxes, remuneration and social security | 45 | €4,577 | €3,172 | -€1,404 | -30.7% |
| Taxes | 450/3 | €4,577 | €3,172 | -€1,404 | -30.7% |
| Other amounts payable | 47/48 | €220,172 | €218,372 | -€1,799 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,339 | €2,926 | +€587 | +25.1% |
| Other operating charges | 640/8 | €1,356 | €1,510 | +€154 | +11.3% |
| Gross operating margin | 9900 | €7,448 | €29,459 | +€22,011 | +295.5% |
| Operating profit (loss) | 9901 | €3,753 | €25,024 | +€21,271 | +566.8% |
| Financial income | 75/76B | - | €77 | +€77 | |
| Recurring financial income | 75 | - | €77 | +€77 | |
| Financial charges | 65/66B | €152 | €134 | -€18 | -11.9% |
| Recurring financial charges | 65 | €152 | €134 | -€18 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €3,601 | €24,967 | +€21,366 | +593.3% |
| Income taxes | 67/77 | €842 | €8,139 | +€7,296 | +866.1% |
| Profit (loss) for the period | 9904 | €2,759 | €16,828 | +€14,069 | +510.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,759 | €16,828 | +€14,069 | +510.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.