Chez Claudio: 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.
Chez Claudio
Largest movements
- Tangible fixed assets -€15,566
down €15,566 (-5.6%), from €279,072 to €263,506
of which Land and buildings: -€15,393
- Cash +€15,247
up €15,247 (+407.5%), from €3,741 to €18,988
mainly Depreciation (+€25,509) and Net result for the year (+€20,862)
- Receivables within one year -€4,187
down €4,187 (-32.9%), from €12,713 to €8,526
- Debts after one year -€27,550
down €27,550 (-12.0%), from €230,210 to €202,659
- Profit (loss) carried forward +€20,862
up €20,862 (+84.0%), from -€24,836 to -€3,974
- Other operating charges -€3,443
down €3,443 (-48.9%), from €7,035 to €3,593
- Staff costs +€3,294
up €3,294 (+7.9%), from €41,806 to €45,100
- Gross operating margin -€2,037
down €2,037 (-1.9%), from €107,928 to €105,891
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 | €302,899 | €298,092 | -€4,807 | -1.6% |
| Formation expenses | 20 | €265 | €0 | -€265 | -100.0% |
| Fixed assets | 21/28 | €279,072 | €263,506 | -€15,566 | -5.6% |
| Tangible fixed assets | 22/27 | €279,072 | €263,506 | -€15,566 | -5.6% |
| Land and buildings | 22 | €258,476 | €243,083 | -€15,393 | -6.0% |
| Plant, machinery and equipment | 23 | €19,751 | €20,423 | +€672 | +3.4% |
| Furniture and vehicles | 24 | €845 | €0 | -€845 | -100.0% |
| Current assets | 29/58 | €23,562 | €34,586 | +€11,024 | +46.8% |
| Stocks and contracts in progress | 3 | €6,221 | €4,484 | -€1,736 | -27.9% |
| Stocks | 30/36 | €6,221 | €4,484 | -€1,736 | -27.9% |
| Amounts receivable within one year | 40/41 | €12,713 | €8,526 | -€4,187 | -32.9% |
| Other amounts receivable | 41 | €12,713 | €8,526 | -€4,187 | -32.9% |
| Cash at bank and in hand | 54/58 | €3,741 | €18,988 | +€15,247 | +407.5% |
| Deferred charges and accrued income | 490/1 | €887 | €2,587 | +€1,700 | +191.8% |
| Total equity and liabilities | 10/49 | €302,899 | €298,092 | -€4,807 | -1.6% |
| Equity | 10/15 | €25,164 | €46,026 | +€20,862 | +82.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,836 | -€3,974 | +€20,862 | +84.0% |
| Amounts payable | 17/49 | €277,735 | €252,066 | -€25,669 | -9.2% |
| Amounts payable after more than one year | 17 | €230,210 | €202,659 | -€27,550 | -12.0% |
| Financial debts | 170/4 | €230,210 | €202,659 | -€27,550 | -12.0% |
| Amounts payable within one year | 42/48 | €47,109 | €48,990 | +€1,881 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €27,598 | €27,550 | -€48 | -0.2% |
| Trade debts | 44 | €1,744 | €3,389 | +€1,645 | +94.4% |
| Suppliers | 440/4 | €1,744 | €3,389 | +€1,645 | +94.4% |
| Taxes, remuneration and social security | 45 | €8,464 | €9,550 | +€1,086 | +12.8% |
| Taxes | 450/3 | €2,385 | €3,451 | +€1,066 | +44.7% |
| Remuneration and social security | 454/9 | €6,079 | €6,099 | +€20 | +0.3% |
| Other amounts payable | 47/48 | €9,303 | €8,500 | -€803 | -8.6% |
| Accrued charges and deferred income | 492/3 | €417 | €417 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €41,806 | €45,100 | +€3,294 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,893 | €25,509 | -€384 | -1.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €253 | +€253 | |
| Other operating charges | 640/8 | €7,035 | €3,593 | -€3,443 | -48.9% |
| Non-recurring operating charges | 66A | €432 | €0 | -€432 | -100.0% |
| Gross operating margin | 9900 | €107,928 | €105,891 | -€2,037 | -1.9% |
| Operating profit (loss) | 9901 | €32,762 | €31,436 | -€1,326 | -4.0% |
| Financial income | 75/76B | €278 | €485 | +€207 | +74.5% |
| Recurring financial income | 75 | €278 | €485 | +€207 | +74.5% |
| Financial charges | 65/66B | €12,117 | €11,059 | -€1,058 | -8.7% |
| Recurring financial charges | 65 | €12,117 | €11,059 | -€1,058 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €20,923 | €20,862 | -€61 | -0.3% |
| Profit (loss) for the period | 9904 | €20,923 | €20,862 | -€61 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,923 | €20,862 | -€61 | -0.3% |
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 9 October 2026 via checked.be.