C²-CLAES CONSULTING: 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.
C²-CLAES CONSULTING
Largest movements
- Cash -€128,292
down €128,292 (-18.8%), from €682,509 to €554,217
mainly Contributions, distributions and other (-€352,941) and Net result for the year (-€175,136)
- Receivables within one year -€27,528
down €27,528 (-63.3%), from €43,460 to €15,932
of which Trade receivables: -€29,499
- Tangible fixed assets -€26,757
down €26,757 (-57.9%), from €46,240 to €19,483
- Profit (loss) carried forward -€528,077
down €528,077 (-85.2%), from €619,496 to €91,419
- Other debts +€299,651
up €299,651 (+79,462%), from €377 to €300,028
- Tax, wage and social debts +€50,318
up €50,318 (+316%), from €15,948 to €66,266
of which Taxes: +€52,021
- Gross operating margin -€306,655
down €306,655, from €246,592 to -€60,063
- Taxes -€29,943
down €29,943 (-98.2%), from €30,484 to €541
- Staff costs -€12,744
down €12,744 (-12.4%), from €102,464 to €89,720
- Depreciation +€12,444
up €12,444 (+71.4%), from €17,431 to €29,875
- Financial income -€3,628
down €3,628 (-28.5%), from €12,715 to €9,086
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 | €787,690 | €605,422 | -€182,269 | -23.1% |
| Fixed assets | 21/28 | €46,240 | €19,483 | -€26,757 | -57.9% |
| Tangible fixed assets | 22/27 | €46,240 | €19,483 | -€26,757 | -57.9% |
| Furniture and vehicles | 24 | €46,240 | €19,483 | -€26,757 | -57.9% |
| Current assets | 29/58 | €741,450 | €585,938 | -€155,512 | -21.0% |
| Amounts receivable within one year | 40/41 | €43,460 | €15,932 | -€27,528 | -63.3% |
| Trade receivables | 40 | €33,845 | €4,346 | -€29,499 | -87.2% |
| Other amounts receivable | 41 | €9,615 | €11,586 | +€1,971 | +20.5% |
| Cash at bank and in hand | 54/58 | €682,509 | €554,217 | -€128,292 | -18.8% |
| Deferred charges and accrued income | 490/1 | €15,481 | €15,789 | +€308 | +2.0% |
| Total equity and liabilities | 10/49 | €787,690 | €605,422 | -€182,269 | -23.1% |
| Equity | 10/15 | €758,795 | €230,718 | -€528,077 | -69.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €134,299 | €134,299 | = | 0.0% |
| Tax-exempt reserves | 132 | €134,299 | €92,115 | -€42,184 | -31.4% |
| Distributable reserves | 133 | - | €42,184 | +€42,184 | |
| Profit (loss) carried forward | 14 | €619,496 | €91,419 | -€528,077 | -85.2% |
| Amounts payable | 17/49 | €28,895 | €374,704 | +€345,809 | +1,197% |
| Amounts payable within one year | 42/48 | €28,181 | €374,316 | +€346,135 | +1,228% |
| Trade debts | 44 | €11,856 | €7,659 | -€4,197 | -35.4% |
| Suppliers | 440/4 | €11,856 | €7,659 | -€4,197 | -35.4% |
| Advances received on contracts in progress | 46 | - | €363 | +€363 | |
| Taxes, remuneration and social security | 45 | €15,948 | €66,266 | +€50,318 | +316% |
| Taxes | 450/3 | €1,608 | €53,629 | +€52,021 | +3,235% |
| Remuneration and social security | 454/9 | €14,340 | €12,636 | -€1,704 | -11.9% |
| Other amounts payable | 47/48 | €377 | €300,028 | +€299,651 | +79,462% |
| Accrued charges and deferred income | 492/3 | €714 | €388 | -€326 | -45.6% |
| Remuneration, social security and pensions | 62 | €102,464 | €89,720 | -€12,744 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,431 | €29,875 | +€12,444 | +71.4% |
| Other operating charges | 640/8 | €4,908 | €1,746 | -€3,162 | -64.4% |
| Gross operating margin | 9900 | €246,592 | -€60,063 | -€306,655 | |
| Operating profit (loss) | 9901 | €121,789 | -€181,404 | -€303,193 | |
| Financial income | 75/76B | €12,715 | €9,086 | -€3,628 | -28.5% |
| Recurring financial income | 75 | €12,715 | €9,086 | -€3,628 | -28.5% |
| Financial charges | 65/66B | €3,121 | €2,277 | -€843 | -27.0% |
| Recurring financial charges | 65 | €3,121 | €2,277 | -€843 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €131,383 | -€174,595 | -€305,978 | |
| Income taxes | 67/77 | €30,484 | €541 | -€29,943 | -98.2% |
| Profit (loss) for the period | 9904 | €100,899 | -€175,136 | -€276,035 | |
| Transfer from tax-exempt reserves | 789 | - | €42,184 | +€42,184 | |
| Transfer to tax-exempt reserves | 689 | €50,099 | - | -€50,099 | |
| Profit (loss) for the period to be appropriated | 9905 | €50,800 | -€132,952 | -€183,752 |
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 24 October 2026 via checked.be.