BROEIERIJ CLAEYS: 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.
BROEIERIJ CLAEYS
Largest movements
- Tangible fixed assets +€238,893
up €238,893 (+45.5%), from €525,347 to €764,240
of which Plant, machinery and equipment: +€159,539
- Current investments +€178,366
new in 2025: €178,366
- Receivables within one year -€105,890
down €105,890 (-24.6%), from €431,244 to €325,353
of which Trade receivables: -€168,948
- Cash +€66,627
up €66,627 (+16.0%), from €415,882 to €482,509
mainly Net result for the year (+€232,564) and Receivables within one year (+€105,890)
- Stocks and contracts +€22,669
up €22,669 (+14.8%), from €152,903 to €175,572
- Reserves +€166,564
up €166,564 (+15.9%), from €1.0m to €1.2m
- Trade debts +€65,537
up €65,537 (+32.8%), from €200,007 to €265,544
- Debts after one year +€47,821
up €47,821 (+44.6%), from €107,277 to €155,098
- Other debts +€41,000
up €41,000 (+91.1%), from €45,000 to €86,000
- Current portion of long-term debt +€40,178
up €40,178 (+86.6%), from €46,376 to €86,554
- Gross operating margin +€60,987
up €60,987 (+10.8%), from €563,619 to €624,607
- Staff costs -€23,345
down €23,345 (-10.3%), from €227,049 to €203,704
- Depreciation +€14,282
up €14,282 (+15.6%), from €91,582 to €105,865
- Financial charges +€13,572
up €13,572 (+71.3%), from €19,036 to €32,608
- Other operating charges -€9,051
down €9,051 (-61.3%), from €14,766 to €5,715
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 | €1,540,503 | €1,934,735 | +€394,232 | +25.6% |
| Fixed assets | 21/28 | €530,944 | €764,782 | +€233,838 | +44.0% |
| Tangible fixed assets | 22/27 | €525,347 | €764,240 | +€238,893 | +45.5% |
| Plant, machinery and equipment | 23 | €69,742 | €229,281 | +€159,539 | +229% |
| Furniture and vehicles | 24 | €70,841 | €156,737 | +€85,896 | +121% |
| Leasing and similar rights | 25 | €32,690 | €27,967 | -€4,723 | -14.4% |
| Other tangible fixed assets | 26 | €352,074 | €350,255 | -€1,819 | -0.5% |
| Financial fixed assets | 28 | €5,597 | €541 | -€5,056 | -90.3% |
| Current assets | 29/58 | €1,009,559 | €1,169,953 | +€160,394 | +15.9% |
| Stocks and contracts in progress | 3 | €152,903 | €175,572 | +€22,669 | +14.8% |
| Stocks | 30/36 | €152,903 | €175,572 | +€22,669 | +14.8% |
| Amounts receivable within one year | 40/41 | €431,244 | €325,353 | -€105,890 | -24.6% |
| Trade receivables | 40 | €414,699 | €245,751 | -€168,948 | -40.7% |
| Other amounts receivable | 41 | €16,545 | €79,603 | +€63,058 | +381% |
| Current investments | 50/53 | - | €178,366 | +€178,366 | |
| Cash at bank and in hand | 54/58 | €415,882 | €482,509 | +€66,627 | +16.0% |
| Deferred charges and accrued income | 490/1 | €9,530 | €8,153 | -€1,377 | -14.4% |
| Total equity and liabilities | 10/49 | €1,540,503 | €1,934,735 | +€394,232 | +25.6% |
| Equity | 10/15 | €1,109,150 | €1,275,713 | +€166,564 | +15.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,047,150 | €1,213,713 | +€166,564 | +15.9% |
| Distributable reserves | 133 | €1,047,150 | €1,213,713 | +€166,564 | +15.9% |
| Amounts payable | 17/49 | €431,353 | €659,021 | +€227,668 | +52.8% |
| Amounts payable after more than one year | 17 | €107,277 | €155,098 | +€47,821 | +44.6% |
| Financial debts | 170/4 | €107,277 | €155,098 | +€47,821 | +44.6% |
| Amounts payable within one year | 42/48 | €324,077 | €503,701 | +€179,624 | +55.4% |
| Current portion of amounts payable after more than one year | 42 | €46,376 | €86,554 | +€40,178 | +86.6% |
| Trade debts | 44 | €200,007 | €265,544 | +€65,537 | +32.8% |
| Suppliers | 440/4 | €200,007 | €265,544 | +€65,537 | +32.8% |
| Taxes, remuneration and social security | 45 | €32,694 | €65,603 | +€32,909 | +101% |
| Taxes | 450/3 | €24,198 | €44,992 | +€20,794 | +85.9% |
| Remuneration and social security | 454/9 | €8,496 | €20,611 | +€12,115 | +143% |
| Other amounts payable | 47/48 | €45,000 | €86,000 | +€41,000 | +91.1% |
| Accrued charges and deferred income | 492/3 | - | €223 | +€223 | |
| Remuneration, social security and pensions | 62 | €227,049 | €203,704 | -€23,345 | -10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,582 | €105,865 | +€14,282 | +15.6% |
| Other operating charges | 640/8 | €14,766 | €5,715 | -€9,051 | -61.3% |
| Gross operating margin | 9900 | €563,619 | €624,607 | +€60,987 | +10.8% |
| Operating profit (loss) | 9901 | €230,222 | €309,323 | +€79,101 | +34.4% |
| Financial income | 75/76B | €22,661 | €20,280 | -€2,382 | -10.5% |
| Recurring financial income | 75 | €22,661 | €20,280 | -€2,382 | -10.5% |
| Financial charges | 65/66B | €19,036 | €32,608 | +€13,572 | +71.3% |
| Recurring financial charges | 65 | €19,036 | €32,608 | +€13,572 | +71.3% |
| Profit (loss) for the period before taxes | 9903 | €233,847 | €296,995 | +€63,147 | +27.0% |
| Income taxes | 67/77 | €56,910 | €64,431 | +€7,522 | +13.2% |
| Profit (loss) for the period | 9904 | €176,938 | €232,564 | +€55,626 | +31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €176,938 | €232,564 | +€55,626 | +31.4% |
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 26 October 2026 via checked.be.