CLAEMATI: what changed
Two fiscal 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.
CLAEMATI
Largest movements
- Receivables within one year +€31,455
up €31,455 (+233.3%), from €13,480 to €44,935
of which Trade receivables: +€28,265
- Cash +€6,727
up €6,727 (+54.3%), from €12,394 to €19,121
mainly Net result for the year (+€39,659) and Tax, wage and social debts (+€22,666)
- Tangible fixed assets -€5,981
down €5,981 (-48.1%), from €12,430 to €6,449
of which Furniture and vehicles: -€6,687
- Deferred charges and accrued income -€1,180
no longer reported in 2025 (was €1,180)
- Tax, wage and social debts +€22,666
up €22,666 (+204.9%), from €11,065 to €33,731
- Profit (loss) carried forward +€6,659
up €6,659, from -€6,598 to €61
- Accrued charges and deferred income +€2,912
new in 2025: €2,912
- Gross operating margin +€28,512
up €28,512 (+76.7%), from €37,193 to €65,705
- Taxes +€10,604
up €10,604 (+119.7%), from €8,862 to €19,465
- Depreciation -€3,714
down €3,714 (-72.7%), from €5,107 to €1,393
- Other operating charges +€2,774
up €2,774 (+410.9%), from €675 to €3,450
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 | €40,191 | €71,213 | +€31,022 | +77.2% |
| Fixed assets | 21/28 | €13,137 | €7,156 | -€5,981 | -45.5% |
| Tangible fixed assets | 22/27 | €12,430 | €6,449 | -€5,981 | -48.1% |
| Plant, machinery and equipment | 23 | €3,488 | €2,679 | -€809 | -23.2% |
| Furniture and vehicles | 24 | €8,942 | €2,255 | -€6,687 | -74.8% |
| Other tangible fixed assets | 26 | - | €1,516 | +€1,516 | |
| Financial fixed assets | 28 | €707 | €707 | = | 0.0% |
| Current assets | 29/58 | €27,054 | €64,056 | +€37,003 | +136.8% |
| Amounts receivable within one year | 40/41 | €13,480 | €44,935 | +€31,455 | +233.3% |
| Trade receivables | 40 | €13,480 | €41,745 | +€28,265 | +209.7% |
| Other amounts receivable | 41 | - | €3,190 | +€3,190 | |
| Cash at bank and in hand | 54/58 | €12,394 | €19,121 | +€6,727 | +54.3% |
| Deferred charges and accrued income | 490/1 | €1,180 | - | -€1,180 | |
| Total equity and liabilities | 10/49 | €40,191 | €71,213 | +€31,022 | +77.2% |
| Equity | 10/15 | -€398 | €6,261 | +€6,659 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,598 | €61 | +€6,659 | |
| Amounts payable | 17/49 | €40,588 | €64,951 | +€24,363 | +60.0% |
| Amounts payable within one year | 42/48 | €40,588 | €62,039 | +€21,451 | +52.8% |
| Trade debts | 44 | €767 | €259 | -€509 | -66.3% |
| Suppliers | 440/4 | €767 | €259 | -€509 | -66.3% |
| Taxes, remuneration and social security | 45 | €11,065 | €33,731 | +€22,666 | +204.9% |
| Taxes | 450/3 | €11,065 | €33,731 | +€22,666 | +204.9% |
| Other amounts payable | 47/48 | €28,756 | €28,050 | -€706 | -2.5% |
| Accrued charges and deferred income | 492/3 | - | €2,912 | +€2,912 | |
| Remuneration, social security and pensions | 62 | €640 | €480 | -€160 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,107 | €1,393 | -€3,714 | -72.7% |
| Other operating charges | 640/8 | €675 | €3,450 | +€2,774 | +410.9% |
| Gross operating margin | 9900 | €37,193 | €65,705 | +€28,512 | +76.7% |
| Operating profit (loss) | 9901 | €30,771 | €60,383 | +€29,612 | +96.2% |
| Financial charges | 65/66B | €1,147 | €1,259 | +€112 | +9.8% |
| Recurring financial charges | 65 | €1,147 | €1,259 | +€112 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €29,624 | €59,124 | +€29,500 | +99.6% |
| Income taxes | 67/77 | €8,862 | €19,465 | +€10,604 | +119.7% |
| Profit (loss) for the period | 9904 | €20,762 | €39,659 | +€18,897 | +91.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,762 | €39,659 | +€18,897 | +91.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.