CLAES HILDE DR.: 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 HILDE DR.
Largest movements
- Cash +€20,765
up €20,765 (+3.5%), from €591,141 to €611,906
mainly Net result for the year (+€69,553) and Depreciation (+€14,403)
- Reserves +€28,553
up €28,553 (+4.8%), from €591,650 to €620,203
of which Non-distributable reserves: +€28,500
- Tax, wage and social debts -€13,363
down €13,363 (-73.7%), from €18,142 to €4,779
- Gross operating margin -€95,059
down €95,059 (-47.1%), from €201,840 to €106,781
- Depreciation -€51,935
down €51,935 (-78.3%), from €66,338 to €14,403
- Taxes -€13,363
down €13,363 (-35.0%), from €38,142 to €24,779
- Financial income +€2,237
up €2,237 (+81.5%), from €2,746 to €4,983
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 | €653,042 | €670,071 | +€17,030 | +2.6% |
| Fixed assets | 21/28 | €57,519 | €53,688 | -€3,831 | -6.7% |
| Tangible fixed assets | 22/27 | €56,219 | €52,388 | -€3,831 | -6.8% |
| Plant, machinery and equipment | 23 | €6,958 | €14,506 | +€7,549 | +108% |
| Furniture and vehicles | 24 | €49,261 | €37,881 | -€11,380 | -23.1% |
| Financial fixed assets | 28 | €1,300 | €1,300 | = | 0.0% |
| Current assets | 29/58 | €595,523 | €616,384 | +€20,861 | +3.5% |
| Cash at bank and in hand | 54/58 | €591,141 | €611,906 | +€20,765 | +3.5% |
| Deferred charges and accrued income | 490/1 | €4,382 | €4,478 | +€96 | +2.2% |
| Total equity and liabilities | 10/49 | €653,042 | €670,071 | +€17,030 | +2.6% |
| Equity | 10/15 | €610,250 | €638,803 | +€28,553 | +4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €591,650 | €620,203 | +€28,553 | +4.8% |
| Non-distributable reserves | 130/1 | €379,400 | €407,900 | +€28,500 | +7.5% |
| Other | 1319 | €379,400 | €407,900 | +€28,500 | +7.5% |
| Distributable reserves | 133 | €212,250 | €212,303 | +€53 | 0.0% |
| Amounts payable | 17/49 | €42,792 | €31,269 | -€11,523 | -26.9% |
| Amounts payable within one year | 42/48 | €42,792 | €31,269 | -€11,523 | -26.9% |
| Current portion of amounts payable after more than one year | 42 | €7,500 | €6,770 | -€730 | -9.7% |
| Trade debts | 44 | €2,271 | €5,755 | +€3,484 | +153% |
| Suppliers | 440/4 | €2,271 | €5,755 | +€3,484 | +153% |
| Taxes, remuneration and social security | 45 | €18,142 | €4,779 | -€13,363 | -73.7% |
| Taxes | 450/3 | €18,142 | €4,779 | -€13,363 | -73.7% |
| Other amounts payable | 47/48 | €14,879 | €13,965 | -€914 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,338 | €14,403 | -€51,935 | -78.3% |
| Other operating charges | 640/8 | €1,318 | €2,227 | +€909 | +69.0% |
| Gross operating margin | 9900 | €201,840 | €106,781 | -€95,059 | -47.1% |
| Operating profit (loss) | 9901 | €134,184 | €90,151 | -€44,034 | -32.8% |
| Financial income | 75/76B | €2,746 | €4,983 | +€2,237 | +81.5% |
| Recurring financial income | 75 | €2,746 | €4,983 | +€2,237 | +81.5% |
| Financial charges | 65/66B | €530 | €802 | +€272 | +51.3% |
| Recurring financial charges | 65 | €530 | €802 | +€272 | +51.3% |
| Profit (loss) for the period before taxes | 9903 | €136,401 | €94,332 | -€42,069 | -30.8% |
| Income taxes | 67/77 | €38,142 | €24,779 | -€13,363 | -35.0% |
| Profit (loss) for the period | 9904 | €98,258 | €69,553 | -€28,705 | -29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €98,258 | €69,553 | -€28,705 | -29.2% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.