CLAAP-IMMO: 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.
CLAAP-IMMO
Largest movements
- Receivables within one year -€18,000
no longer reported in 2025 (was €18,000)
- Tangible fixed assets -€17,816
down €17,816 (-7.9%), from €224,262 to €206,446
- Cash -€3,881
down €3,881 (-14.0%), from €27,724 to €23,843
mainly Other debts (-€39,441) and Deferred charges and accrued income (-€1,790)
- Other debts -€39,441
down €39,441 (-18.8%), from €209,921 to €170,480
- Other operating charges +€12,515
up €12,515 (+19554.7%), from €64 to €12,579
- Gross operating margin -€5,610
down €5,610 (-15.6%), from €35,884 to €30,274
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 | €270,947 | €233,040 | -€37,907 | -14.0% |
| Fixed assets | 21/28 | €224,262 | €206,446 | -€17,816 | -7.9% |
| Tangible fixed assets | 22/27 | €224,262 | €206,446 | -€17,816 | -7.9% |
| Land and buildings | 22 | €224,262 | €206,446 | -€17,816 | -7.9% |
| Current assets | 29/58 | €46,685 | €26,594 | -€20,091 | -43.0% |
| Amounts receivable within one year | 40/41 | €18,000 | - | -€18,000 | |
| Trade receivables | 40 | €18,000 | - | -€18,000 | |
| Cash at bank and in hand | 54/58 | €27,724 | €23,843 | -€3,881 | -14.0% |
| Deferred charges and accrued income | 490/1 | €961 | €2,751 | +€1,790 | +186.3% |
| Total equity and liabilities | 10/49 | €270,947 | €233,040 | -€37,907 | -14.0% |
| Equity | 10/15 | €59,976 | €59,809 | -€167 | -0.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €17,500 | €17,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,500 | €14,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,476 | €12,309 | -€167 | -1.3% |
| Amounts payable | 17/49 | €210,971 | €173,231 | -€37,740 | -17.9% |
| Amounts payable within one year | 42/48 | €210,971 | €173,231 | -€37,740 | -17.9% |
| Trade debts | 44 | €1,050 | €2,751 | +€1,701 | +162.0% |
| Suppliers | 440/4 | €1,050 | €2,751 | +€1,701 | +162.0% |
| Other amounts payable | 47/48 | €209,921 | €170,480 | -€39,441 | -18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,966 | €17,816 | -€150 | -0.8% |
| Other operating charges | 640/8 | €64 | €12,579 | +€12,515 | +19554.7% |
| Gross operating margin | 9900 | €35,884 | €30,274 | -€5,610 | -15.6% |
| Operating profit (loss) | 9901 | €17,854 | -€121 | -€17,975 | |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €17,808 | -€167 | -€17,975 | |
| Profit (loss) for the period | 9904 | €17,808 | -€167 | -€17,975 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,808 | -€167 | -€17,975 |
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 11 October 2026 via checked.be.