Claeren: 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.
Claeren
Largest movements
- Tangible fixed assets -€257,722
down €257,722 (-40.1%), from €643,452 to €385,730
of which Land and buildings: -€231,978
- Current investments +€100,000
up €100,000 (+7.7%), from €1.3m to €1.4m
- Cash -€30,567
down €30,567 (-70.8%), from €43,203 to €12,636
mainly Tax, wage and social debts (-€122,228) and Current investments (-€100,000)
- Tax, wage and social debts -€122,228
down €122,228 (-99.2%), from €123,269 to €1,041
- Reserves -€24,821
down €24,821 (-1.9%), from €1.3m to €1.3m
- Gross operating margin -€1.9m
down €1.9m, from €1.8m to -€4,909
- Taxes -€572,943
down €572,943 (-99.9%), from €573,231 to €287
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 | €2,156,087 | €1,994,127 | -€161,960 | -7.5% |
| Fixed assets | 21/28 | €643,452 | €385,730 | -€257,722 | -40.1% |
| Tangible fixed assets | 22/27 | €643,452 | €385,730 | -€257,722 | -40.1% |
| Land and buildings | 22 | €480,028 | €248,051 | -€231,978 | -48.3% |
| Furniture and vehicles | 24 | €1,297 | €837 | -€460 | -35.4% |
| Other tangible fixed assets | 26 | €162,127 | €136,843 | -€25,284 | -15.6% |
| Current assets | 29/58 | €1,512,635 | €1,608,396 | +€95,762 | +6.3% |
| Amounts receivable after more than one year | 29 | €150,000 | €150,000 | = | 0.0% |
| Other amounts receivable | 291 | €150,000 | €150,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,679 | €29,297 | +€18,618 | +174.3% |
| Trade receivables | 40 | €5 | €2,012 | +€2,007 | +42795.7% |
| Other amounts receivable | 41 | €10,674 | €27,286 | +€16,611 | +155.6% |
| Current investments | 50/53 | €1,300,000 | €1,400,000 | +€100,000 | +7.7% |
| Cash at bank and in hand | 54/58 | €43,203 | €12,636 | -€30,567 | -70.8% |
| Deferred charges and accrued income | 490/1 | €8,753 | €16,463 | +€7,711 | +88.1% |
| Total equity and liabilities | 10/49 | €2,156,087 | €1,994,127 | -€161,960 | -7.5% |
| Equity | 10/15 | €2,005,327 | €1,980,506 | -€24,821 | -1.2% |
| Contributions | 10/11 | €691,936 | €691,936 | = | 0.0% |
| Reserves | 13 | €1,313,391 | €1,288,571 | -€24,821 | -1.9% |
| Distributable reserves | 133 | €1,313,391 | €1,288,571 | -€24,821 | -1.9% |
| Amounts payable | 17/49 | €150,760 | €13,620 | -€137,139 | -91.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €144,778 | €10,289 | -€134,489 | -92.9% |
| Trade debts | 44 | €18,426 | €7,303 | -€11,123 | -60.4% |
| Suppliers | 440/4 | €18,426 | €7,303 | -€11,123 | -60.4% |
| Advances received on contracts in progress | 46 | - | €1,945 | +€1,945 | |
| Taxes, remuneration and social security | 45 | €123,269 | €1,041 | -€122,228 | -99.2% |
| Taxes | 450/3 | €123,269 | €1,041 | -€122,228 | -99.2% |
| Other amounts payable | 47/48 | €3,083 | €0 | -€3,083 | -100.0% |
| Accrued charges and deferred income | 492/3 | €5,982 | €3,331 | -€2,651 | -44.3% |
| Non-recurring operating income | 76A | €1,810,861 | €11,360 | -€1.8m | -99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,693 | €55,551 | -€13,143 | -19.1% |
| Other operating charges | 640/8 | €16,202 | €9,726 | -€6,476 | -40.0% |
| Gross operating margin | 9900 | €1,848,904 | -€4,909 | -€1.9m | |
| Operating profit (loss) | 9901 | €1,764,009 | -€70,185 | -€1.8m | |
| Financial income | 75/76B | €36,328 | €45,941 | +€9,613 | +26.5% |
| Recurring financial income | 75 | €36,328 | €45,941 | +€9,613 | +26.5% |
| Financial charges | 65/66B | €10,207 | €288 | -€9,918 | -97.2% |
| Recurring financial charges | 65 | €10,207 | €288 | -€9,918 | -97.2% |
| Profit (loss) for the period before taxes | 9903 | €1,790,130 | -€24,533 | -€1.8m | |
| Income taxes | 67/77 | €573,231 | €287 | -€572,943 | -99.9% |
| Profit (loss) for the period | 9904 | €1,216,899 | -€24,821 | -€1.2m | |
| Profit (loss) for the period to be appropriated | 9905 | €1,216,899 | -€24,821 | -€1.2m |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.