CLABAU SOFIE: 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.
CLABAU SOFIE
Largest movements
- Cash +€24,159
up €24,159 (+26.4%), from €91,407 to €115,566
mainly Net result for the year (+€21,933) and Depreciation (+€17,930)
- Tangible fixed assets -€17,930
down €17,930 (-40.8%), from €43,966 to €26,036
- Reserves +€21,900
up €21,900 (+28.9%), from €75,855 to €97,755
- Other debts -€13,389
down €13,389 (-44.6%), from €30,026 to €16,637
- Current portion of long-term debt -€7,384
down €7,384 (-65.4%), from €11,297 to €3,913
- Tax, wage and social debts +€5,991
up €5,991 (+36.1%), from €16,609 to €22,600
of which Taxes: +€5,377
- Accrued charges and deferred income +€5,291
new in 2025: €5,291
- Gross operating margin +€17,787
up €17,787 (+14.0%), from €127,212 to €144,999
- Taxes +€11,242
new in 2025: €11,242
- Financial charges -€5,742
down €5,742 (-92.6%), from €6,203 to €461
of which Non-recurring financial charges: -€5,757
- Depreciation -€4,114
down €4,114 (-18.7%), from €22,044 to €17,930
- Staff costs +€2,417
up €2,417 (+2.7%), from €88,627 to €91,044
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 | €179,577 | €187,165 | +€7,589 | +4.2% |
| Fixed assets | 21/28 | €43,966 | €26,036 | -€17,930 | -40.8% |
| Tangible fixed assets | 22/27 | €43,966 | €26,036 | -€17,930 | -40.8% |
| Land and buildings | 22 | €20,527 | €17,046 | -€3,482 | -17.0% |
| Plant, machinery and equipment | 23 | €264 | €94 | -€170 | -64.5% |
| Furniture and vehicles | 24 | €7,679 | €5,381 | -€2,299 | -29.9% |
| Leasing and similar rights | 25 | €7,763 | €3,516 | -€4,248 | -54.7% |
| Other tangible fixed assets | 26 | €7,732 | - | -€7,732 | |
| Current assets | 29/58 | €135,611 | €161,129 | +€25,518 | +18.8% |
| Amounts receivable within one year | 40/41 | €39,572 | €40,453 | +€881 | +2.2% |
| Trade receivables | 40 | €39,445 | €40,453 | +€1,008 | +2.6% |
| Other amounts receivable | 41 | €127 | - | -€127 | |
| Cash at bank and in hand | 54/58 | €91,407 | €115,566 | +€24,159 | +26.4% |
| Deferred charges and accrued income | 490/1 | €4,632 | €5,110 | +€478 | +10.3% |
| Total equity and liabilities | 10/49 | €179,577 | €187,165 | +€7,589 | +4.2% |
| Equity | 10/15 | €94,718 | €116,651 | +€21,933 | +23.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €75,855 | €97,755 | +€21,900 | +28.9% |
| Distributable reserves | 133 | €75,855 | €97,755 | +€21,900 | +28.9% |
| Profit (loss) carried forward | 14 | €6,463 | €6,496 | +€33 | +0.5% |
| Amounts payable | 17/49 | €84,859 | €70,514 | -€14,345 | -16.9% |
| Amounts payable after more than one year | 17 | €3,268 | - | -€3,268 | |
| Financial debts | 170/4 | €3,268 | - | -€3,268 | |
| Amounts payable within one year | 42/48 | €81,591 | €65,223 | -€16,368 | -20.1% |
| Current portion of amounts payable after more than one year | 42 | €11,297 | €3,913 | -€7,384 | -65.4% |
| Trade debts | 44 | €23,659 | €22,073 | -€1,585 | -6.7% |
| Suppliers | 440/4 | €23,659 | €22,073 | -€1,585 | -6.7% |
| Taxes, remuneration and social security | 45 | €16,609 | €22,600 | +€5,991 | +36.1% |
| Taxes | 450/3 | €1,800 | €7,177 | +€5,377 | +299% |
| Remuneration and social security | 454/9 | €14,809 | €15,423 | +€614 | +4.1% |
| Other amounts payable | 47/48 | €30,026 | €16,637 | -€13,389 | -44.6% |
| Accrued charges and deferred income | 492/3 | - | €5,291 | +€5,291 | |
| Remuneration, social security and pensions | 62 | €88,627 | €91,044 | +€2,417 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,044 | €17,930 | -€4,114 | -18.7% |
| Other operating charges | 640/8 | €2,607 | €2,612 | +€5 | +0.2% |
| Gross operating margin | 9900 | €127,212 | €144,999 | +€17,787 | +14.0% |
| Operating profit (loss) | 9901 | €13,935 | €33,414 | +€19,479 | +140% |
| Financial income | 75/76B | €302 | €223 | -€79 | -26.3% |
| Recurring financial income | 75 | €302 | €223 | -€79 | -26.3% |
| Financial charges | 65/66B | €6,203 | €461 | -€5,742 | -92.6% |
| Recurring financial charges | 65 | €446 | €461 | +€15 | +3.4% |
| Non-recurring financial charges | 66B | €5,757 | - | -€5,757 | |
| Profit (loss) for the period before taxes | 9903 | €8,034 | €33,176 | +€25,142 | +313% |
| Income taxes | 67/77 | - | €11,242 | +€11,242 | |
| Profit (loss) for the period | 9904 | €8,034 | €21,933 | +€13,899 | +173% |
| Profit (loss) for the period to be appropriated | 9905 | €8,034 | €21,933 | +€13,899 | +173% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.