CLAES JO: 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 JO
Largest movements
- Cash +€50,886
up €50,886 (+19.3%), from €263,205 to €314,091
mainly Other debts (+€236,985) and Net result for the year (+€57,489)
- Receivables within one year -€35,759
down €35,759 (-55.9%), from €63,931 to €28,172
of which Trade receivables: -€36,623
- Other debts +€236,985
up €236,985 (+520.0%), from €45,576 to €282,561
- Reserves -€217,259
down €217,259 (-79.1%), from €274,748 to €57,489
- Gross operating margin +€16,238
up €16,238 (+26.9%), from €60,352 to €76,589
- Taxes +€4,095
up €4,095 (+39.3%), from €10,411 to €14,506
- Depreciation -€3,340
down €3,340 (-47.4%), from €7,042 to €3,702
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.
Cash bridge derived
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 | €334,987 | €353,257 | +€18,271 | +5.5% |
| Fixed assets | 21/28 | €7,851 | €7,994 | +€143 | +1.8% |
| Tangible fixed assets | 22/27 | €7,851 | €7,994 | +€143 | +1.8% |
| Plant, machinery and equipment | 23 | €7,426 | €7,865 | +€439 | +5.9% |
| Furniture and vehicles | 24 | €425 | €129 | -€295 | -69.5% |
| Current assets | 29/58 | €327,136 | €345,263 | +€18,127 | +5.5% |
| Amounts receivable within one year | 40/41 | €63,931 | €28,172 | -€35,759 | -55.9% |
| Trade receivables | 40 | €53,858 | €17,235 | -€36,623 | -68.0% |
| Other amounts receivable | 41 | €10,073 | €10,937 | +€863 | +8.6% |
| Cash at bank and in hand | 54/58 | €263,205 | €314,091 | +€50,886 | +19.3% |
| Deferred charges and accrued income | 490/1 | €0 | €3,000 | +€3,000 | |
| Total equity and liabilities | 10/49 | €334,987 | €353,257 | +€18,271 | +5.5% |
| Equity | 10/15 | €279,748 | €62,489 | -€217,259 | -77.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €274,748 | €57,489 | -€217,259 | -79.1% |
| Distributable reserves | 133 | €274,748 | €57,489 | -€217,259 | -79.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €55,239 | €290,768 | +€235,529 | +426.4% |
| Amounts payable within one year | 42/48 | €55,239 | €290,768 | +€235,529 | +426.4% |
| Trade debts | 44 | €7,263 | €5,807 | -€1,456 | -20.0% |
| Suppliers | 440/4 | €7,263 | €5,807 | -€1,456 | -20.0% |
| Taxes, remuneration and social security | 45 | €2,400 | €2,400 | = | 0.0% |
| Taxes | 450/3 | €2,400 | €2,400 | = | 0.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €45,576 | €282,561 | +€236,985 | +520.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,042 | €3,702 | -€3,340 | -47.4% |
| Other operating charges | 640/8 | €1,457 | €1,283 | -€174 | -11.9% |
| Gross operating margin | 9900 | €60,352 | €76,589 | +€16,238 | +26.9% |
| Operating profit (loss) | 9901 | €51,853 | €71,605 | +€19,751 | +38.1% |
| Financial income | 75/76B | €132 | €444 | +€312 | +235.4% |
| Recurring financial income | 75 | €132 | €444 | +€312 | +235.4% |
| Financial charges | 65/66B | €54 | €54 | = | 0.0% |
| Recurring financial charges | 65 | €54 | €54 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €51,932 | €71,995 | +€20,063 | +38.6% |
| Income taxes | 67/77 | €10,411 | €14,506 | +€4,095 | +39.3% |
| Profit (loss) for the period | 9904 | €41,521 | €57,489 | +€15,969 | +38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €41,521 | €57,489 | +€15,969 | +38.5% |
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 12 October 2026 via checked.be.