CLAES G. & Co: 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 G. & Co
Largest movements
- Receivables within one year -€53,976
down €53,976 (-70.8%), from €76,252 to €22,277
of which Other amounts receivable: -€53,208
- Cash +€35,435
up €35,435 (+121,644%), from €29 to €35,464
mainly Receivables within one year (+€53,976) and Net result for the year (+€38,295)
- Tangible fixed assets +€12,410
up €12,410 (+209%), from €5,935 to €18,345
of which Plant, machinery and equipment: +€12,323
- Deferred charges and accrued income -€2,939
down €2,939 (-36.0%), from €8,175 to €5,235
- Tax, wage and social debts -€4,622
down €4,622 (-39.3%), from €11,752 to €7,130
- Trade debts -€3,025
down €3,025 (-48.6%), from €6,218 to €3,194
- Short-term financial debts -€1,977
down €1,977 (-62.5%), from €3,165 to €1,187
- Other debts +€1,554
new in 2025: €1,554
- Reserves -€999
down €999 (-1.5%), from €68,686 to €67,686
of which Distributable reserves: -€999
- Gross operating margin +€31,287
up €31,287 (+102%), from €30,574 to €61,861
- Taxes +€10,328
up €10,328 (+135%), from €7,631 to €17,959
- Financial charges -€683
down €683 (-23.7%), from €2,883 to €2,200
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 | €91,681 | €82,611 | -€9,070 | -9.9% |
| Fixed assets | 21/28 | €7,225 | €19,635 | +€12,410 | +172% |
| Tangible fixed assets | 22/27 | €5,935 | €18,345 | +€12,410 | +209% |
| Plant, machinery and equipment | 23 | €4,950 | €17,273 | +€12,323 | +249% |
| Furniture and vehicles | 24 | €984 | €1,072 | +€88 | +8.9% |
| Financial fixed assets | 28 | €1,290 | €1,290 | = | 0.0% |
| Current assets | 29/58 | €84,456 | €62,976 | -€21,480 | -25.4% |
| Amounts receivable within one year | 40/41 | €76,252 | €22,277 | -€53,976 | -70.8% |
| Trade receivables | 40 | €13,027 | €12,260 | -€767 | -5.9% |
| Other amounts receivable | 41 | €63,225 | €10,017 | -€53,208 | -84.2% |
| Cash at bank and in hand | 54/58 | €29 | €35,464 | +€35,435 | +121,644% |
| Deferred charges and accrued income | 490/1 | €8,175 | €5,235 | -€2,939 | -36.0% |
| Total equity and liabilities | 10/49 | €91,681 | €82,611 | -€9,070 | -9.9% |
| Equity | 10/15 | €70,546 | €69,546 | -€999 | -1.4% |
| Contributions | 10/11 | €1,860 | €1,860 | = | 0.0% |
| Reserves | 13 | €68,686 | €67,686 | -€999 | -1.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €66,826 | €65,826 | -€999 | -1.5% |
| Amounts payable | 17/49 | €21,135 | €13,065 | -€8,070 | -38.2% |
| Amounts payable within one year | 42/48 | €21,135 | €13,065 | -€8,070 | -38.2% |
| Financial debts | 43 | €3,165 | €1,187 | -€1,977 | -62.5% |
| Credit institutions | 430/8 | €3,165 | €1,187 | -€1,977 | -62.5% |
| Trade debts | 44 | €6,218 | €3,194 | -€3,025 | -48.6% |
| Suppliers | 440/4 | €6,218 | €3,194 | -€3,025 | -48.6% |
| Taxes, remuneration and social security | 45 | €11,752 | €7,130 | -€4,622 | -39.3% |
| Taxes | 450/3 | €11,752 | €7,130 | -€4,622 | -39.3% |
| Other amounts payable | 47/48 | - | €1,554 | +€1,554 | |
| Remuneration, social security and pensions | 62 | €85 | €305 | +€220 | +259% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,019 | €2,413 | +€394 | +19.5% |
| Other operating charges | 640/8 | €636 | €697 | +€61 | +9.6% |
| Gross operating margin | 9900 | €30,574 | €61,861 | +€31,287 | +102% |
| Operating profit (loss) | 9901 | €27,835 | €58,446 | +€30,611 | +110% |
| Financial income | 75/76B | €2 | €7 | +€5 | +279% |
| Recurring financial income | 75 | €2 | €7 | +€5 | +279% |
| Financial charges | 65/66B | €2,883 | €2,200 | -€683 | -23.7% |
| Recurring financial charges | 65 | €2,883 | €2,200 | -€683 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €24,954 | €56,253 | +€31,299 | +125% |
| Income taxes | 67/77 | €7,631 | €17,959 | +€10,328 | +135% |
| Profit (loss) for the period | 9904 | €17,323 | €38,295 | +€20,971 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €17,323 | €38,295 | +€20,971 | +121% |
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 27 October 2026 via checked.be.