CLAES FABRIK: what changed
CLAES FABRIK
Largest movements
- Cash +€134,397
up €134,397 (+305%), from €44,010 to €178,406
mainly Tax, wage and social debts (+€116,781) and Trade debts (+€85,287)
- Stocks and contracts +€88,566
up €88,566 (+212%), from €41,759 to €130,324
- Tangible fixed assets +€9,799
up €9,799 (+877%), from €1,117 to €10,916
of which Other tangible fixed assets: +€9,075
- Tax, wage and social debts +€116,781
up €116,781 (+174%), from €66,980 to €183,760
of which Remuneration and social security: +€82,017
- Trade debts +€85,287
up €85,287 (+295%), from €28,927 to €114,214
- Profit (loss) carried forward +€77,100
up €77,100, from -€65,424 to €11,676
- Other debts -€48,655
down €48,655 (-57.4%), from €84,736 to €36,081
- Gross operating margin +€516,406
up €516,406 (+1,244%), from €41,528 to €557,934
- Staff costs +€370,410
up €370,410 (+408%), from €90,793 to €461,203
- Financial charges +€6,630
up €6,630 (+342%), from €1,941 to €8,571
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €123,219 | €354,931 | +€231,713 | +188% |
| Fixed assets | 21/28 | €5,148 | €14,348 | +€9,199 | +179% |
| Tangible fixed assets | 22/27 | €1,117 | €10,916 | +€9,799 | +877% |
| Furniture and vehicles | 24 | €1,117 | €1,841 | +€724 | +64.8% |
| Other tangible fixed assets | 26 | - | €9,075 | +€9,075 | |
| Financial fixed assets | 28 | €4,031 | €3,431 | -€600 | -14.9% |
| Current assets | 29/58 | €118,070 | €340,583 | +€222,513 | +188% |
| Stocks and contracts in progress | 3 | €41,759 | €130,324 | +€88,566 | +212% |
| Stocks | 30/36 | €41,759 | €130,324 | +€88,566 | +212% |
| Amounts receivable within one year | 40/41 | €30,336 | €30,543 | +€207 | +0.7% |
| Trade receivables | 40 | €28,943 | €17,113 | -€11,829 | -40.9% |
| Other amounts receivable | 41 | €1,394 | €13,430 | +€12,036 | +864% |
| Cash at bank and in hand | 54/58 | €44,010 | €178,406 | +€134,397 | +305% |
| Deferred charges and accrued income | 490/1 | €1,966 | €1,310 | -€656 | -33.4% |
| Total equity and liabilities | 10/49 | €123,219 | €354,931 | +€231,713 | +188% |
| Equity | 10/15 | -€60,424 | €16,676 | +€77,100 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,424 | €11,676 | +€77,100 | |
| Amounts payable | 17/49 | €183,643 | €338,255 | +€154,612 | +84.2% |
| Amounts payable within one year | 42/48 | €183,643 | €335,655 | +€152,012 | +82.8% |
| Trade debts | 44 | €28,927 | €114,214 | +€85,287 | +295% |
| Suppliers | 440/4 | €28,927 | €114,214 | +€85,287 | +295% |
| Advances received on contracts in progress | 46 | €3,000 | €1,600 | -€1,400 | -46.7% |
| Taxes, remuneration and social security | 45 | €66,980 | €183,760 | +€116,781 | +174% |
| Taxes | 450/3 | €58,615 | €93,379 | +€34,763 | +59.3% |
| Remuneration and social security | 454/9 | €8,364 | €90,382 | +€82,017 | +981% |
| Other amounts payable | 47/48 | €84,736 | €36,081 | -€48,655 | -57.4% |
| Accrued charges and deferred income | 492/3 | - | €2,600 | +€2,600 | |
| Remuneration, social security and pensions | 62 | €90,793 | €461,203 | +€370,410 | +408% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35 | €1,054 | +€1,020 | +2,938% |
| Other operating charges | 640/8 | €1,153 | €2,369 | +€1,215 | +105% |
| Gross operating margin | 9900 | €41,528 | €557,934 | +€516,406 | +1,244% |
| Operating profit (loss) | 9901 | -€50,453 | €93,308 | +€143,761 | |
| Financial income | 75/76B | €13 | €4,834 | +€4,821 | +38,569% |
| Recurring financial income | 75 | €13 | €4,834 | +€4,821 | +38,569% |
| Financial charges | 65/66B | €1,941 | €8,571 | +€6,630 | +342% |
| Recurring financial charges | 65 | €1,941 | €8,571 | +€6,630 | +342% |
| Profit (loss) for the period before taxes | 9903 | -€52,381 | €89,570 | +€141,952 | |
| Income taxes | 67/77 | €11,743 | €12,470 | +€728 | +6.2% |
| Profit (loss) for the period | 9904 | -€64,124 | €77,100 | +€141,224 | |
| Profit (loss) for the period to be appropriated | 9905 | -€64,124 | €77,100 | +€141,224 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.