Claes Gert: 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 Gert
Largest movements
- Cash +€139,627
up €139,627 (+49.2%), from €283,587 to €423,214
mainly Other debts (+€502,600) and Net result for the year (+€155,156)
- Other debts +€502,600
up €502,600 (+9,981%), from €5,036 to €507,636
- Reserves -€435,844
down €435,844 (-58.2%), from €749,498 to €313,653
- Tax, wage and social debts +€80,409
up €80,409 (+278%), from €28,958 to €109,368
of which Taxes: +€80,397
- Gross operating margin +€7,501
up €7,501 (+12.3%), from €61,232 to €68,734
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 | €987,537 | €1,127,211 | +€139,674 | +14.1% |
| Fixed assets | 21/28 | €703,788 | €703,788 | = | 0.0% |
| Financial fixed assets | 28 | €703,788 | €703,788 | = | 0.0% |
| Current assets | 29/58 | €283,749 | €423,423 | +€139,674 | +49.2% |
| Amounts receivable within one year | 40/41 | €1 | €49 | +€47 | +3,399% |
| Other amounts receivable | 41 | €1 | €49 | +€47 | +3,399% |
| Cash at bank and in hand | 54/58 | €283,587 | €423,214 | +€139,627 | +49.2% |
| Deferred charges and accrued income | 490/1 | €160 | €160 | = | 0.0% |
| Total equity and liabilities | 10/49 | €987,537 | €1,127,211 | +€139,674 | +14.1% |
| Equity | 10/15 | €768,098 | €332,253 | -€435,844 | -56.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €749,498 | €313,653 | -€435,844 | -58.2% |
| Distributable reserves | 133 | €749,498 | €313,653 | -€435,844 | -58.2% |
| Amounts payable | 17/49 | €219,439 | €794,957 | +€575,518 | +262% |
| Amounts payable after more than one year | 17 | €177,000 | €177,000 | = | 0.0% |
| Financial debts | 170/4 | €177,000 | €177,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €42,439 | €617,957 | +€575,518 | +1,356% |
| Current portion of amounts payable after more than one year | 42 | €6,220 | - | -€6,220 | |
| Trade debts | 44 | €2,225 | €954 | -€1,271 | -57.1% |
| Suppliers | 440/4 | €2,225 | €954 | -€1,271 | -57.1% |
| Taxes, remuneration and social security | 45 | €28,958 | €109,368 | +€80,409 | +278% |
| Taxes | 450/3 | €25,050 | €105,447 | +€80,397 | +321% |
| Remuneration and social security | 454/9 | €3,908 | €3,920 | +€12 | +0.3% |
| Other amounts payable | 47/48 | €5,036 | €507,636 | +€502,600 | +9,981% |
| Other operating charges | 640/8 | €871 | €1,030 | +€159 | +18.2% |
| Gross operating margin | 9900 | €61,232 | €68,734 | +€7,501 | +12.3% |
| Operating profit (loss) | 9901 | €60,361 | €67,704 | +€7,343 | +12.2% |
| Financial income | 75/76B | €110,460 | €110,460 | = | 0.0% |
| Recurring financial income | 75 | €110,460 | €110,460 | = | 0.0% |
| Financial charges | 65/66B | €7,798 | €7,147 | -€652 | -8.4% |
| Recurring financial charges | 65 | €7,798 | €7,147 | -€652 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €163,023 | €171,017 | +€7,994 | +4.9% |
| Income taxes | 67/77 | €16,502 | €15,862 | -€641 | -3.9% |
| Profit (loss) for the period | 9904 | €146,521 | €155,156 | +€8,635 | +5.9% |
| Profit (loss) for the period to be appropriated | 9905 | €146,521 | €155,156 | +€8,635 | +5.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.