CLAES & CO ONDERNEMING: 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.
CLAES & CO ONDERNEMING
Largest movements
- Receivables within one year +€11,679
up €11,679 (+4.8%), from €245,261 to €256,940
of which Other amounts receivable: +€15,891
- Tangible fixed assets -€6,532
down €6,532 (-44.2%), from €14,785 to €8,253
of which Furniture and vehicles: -€5,488
- Stocks and contracts +€5,875
new in 2025: €5,875
- Cash -€5,721
down €5,721 (-46.9%), from €12,209 to €6,488
mainly Receivables within one year (-€11,679) and Stocks and contracts (-€5,875)
- Trade debts +€10,609
up €10,609 (+11.6%), from €91,486 to €102,094
- Other debts -€5,479
down €5,479 (-20.6%), from €26,547 to €21,068
- Gross operating margin -€17,425
down €17,425 (-31.2%), from €55,911 to €38,486
- Staff costs -€8,438
down €8,438 (-24.6%), from €34,243 to €25,805
- Depreciation +€4,763
up €4,763 (+269%), from €1,769 to €6,532
- Taxes -€2,583
down €2,583 (-69.2%), from €3,732 to €1,149
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 | €274,266 | €281,640 | +€7,374 | +2.7% |
| Fixed assets | 21/28 | €15,795 | €9,263 | -€6,532 | -41.4% |
| Tangible fixed assets | 22/27 | €14,785 | €8,253 | -€6,532 | -44.2% |
| Plant, machinery and equipment | 23 | €1,048 | €4 | -€1,044 | -99.6% |
| Furniture and vehicles | 24 | €13,738 | €8,249 | -€5,488 | -40.0% |
| Financial fixed assets | 28 | €1,010 | €1,010 | = | 0.0% |
| Current assets | 29/58 | €258,470 | €272,376 | +€13,906 | +5.4% |
| Stocks and contracts in progress | 3 | - | €5,875 | +€5,875 | |
| Contracts in progress | 37 | - | €5,875 | +€5,875 | |
| Amounts receivable within one year | 40/41 | €245,261 | €256,940 | +€11,679 | +4.8% |
| Trade receivables | 40 | €100,863 | €96,652 | -€4,212 | -4.2% |
| Other amounts receivable | 41 | €144,398 | €160,289 | +€15,891 | +11.0% |
| Cash at bank and in hand | 54/58 | €12,209 | €6,488 | -€5,721 | -46.9% |
| Deferred charges and accrued income | 490/1 | €1,000 | €3,073 | +€2,073 | +207% |
| Total equity and liabilities | 10/49 | €274,266 | €281,640 | +€7,374 | +2.7% |
| Equity | 10/15 | €93,311 | €94,869 | +€1,557 | +1.7% |
| Contributions | 10/11 | €118,550 | €118,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,094 | -€25,536 | +€1,557 | +5.7% |
| Amounts payable | 17/49 | €180,954 | €186,771 | +€5,817 | +3.2% |
| Amounts payable after more than one year | 17 | €40,000 | €40,000 | = | 0.0% |
| Other amounts payable | 178/9 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €140,954 | €146,771 | +€5,817 | +4.1% |
| Trade debts | 44 | €91,486 | €102,094 | +€10,609 | +11.6% |
| Suppliers | 440/4 | €91,486 | €102,094 | +€10,609 | +11.6% |
| Advances received on contracts in progress | 46 | €10,614 | €10,614 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €12,308 | €12,994 | +€687 | +5.6% |
| Taxes | 450/3 | €7,896 | €5,636 | -€2,260 | -28.6% |
| Remuneration and social security | 454/9 | €4,412 | €7,358 | +€2,946 | +66.8% |
| Other amounts payable | 47/48 | €26,547 | €21,068 | -€5,479 | -20.6% |
| Remuneration, social security and pensions | 62 | €34,243 | €25,805 | -€8,438 | -24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,769 | €6,532 | +€4,763 | +269% |
| Other operating charges | 640/8 | €597 | €826 | +€229 | +38.4% |
| Gross operating margin | 9900 | €55,911 | €38,486 | -€17,425 | -31.2% |
| Operating profit (loss) | 9901 | €19,302 | €5,323 | -€13,979 | -72.4% |
| Financial income | 75/76B | €503 | €108 | -€395 | -78.6% |
| Recurring financial income | 75 | €503 | €108 | -€395 | -78.6% |
| Financial charges | 65/66B | €2,180 | €2,725 | +€544 | +25.0% |
| Recurring financial charges | 65 | €2,180 | €2,725 | +€544 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €17,625 | €2,706 | -€14,918 | -84.6% |
| Income taxes | 67/77 | €3,732 | €1,149 | -€2,583 | -69.2% |
| Profit (loss) for the period | 9904 | €13,893 | €1,557 | -€12,335 | -88.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,893 | €1,557 | -€12,335 | -88.8% |
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 16 October 2026 via checked.be.