CLAES JORIS: 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 JORIS
Largest movements
- Cash +€64,329
up €64,329 (+57.7%), from €111,520 to €175,849
mainly Net result for the year (+€53,763) and Receivables within one year (+€12,044)
- Receivables within one year -€12,044
down €12,044 (-45.9%), from €26,230 to €14,186
of which Trade receivables: -€12,050
- Reserves +€49,000
up €49,000 (+41.0%), from €119,500 to €168,500
- Profit (loss) carried forward +€4,763
up €4,763 (+84.0%), from €5,670 to €10,433
- Gross operating margin +€28,572
up €28,572 (+56.8%), from €50,285 to €78,857
- Taxes +€9,531
up €9,531 (+65.9%), from €14,463 to €23,994
- Depreciation -€2,773
down €2,773 (-87.5%), from €3,169 to €396
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 | €148,542 | €200,430 | +€51,889 | +34.9% |
| Fixed assets | 21/28 | €792 | €396 | -€396 | -50.0% |
| Tangible fixed assets | 22/27 | €792 | €396 | -€396 | -50.0% |
| Plant, machinery and equipment | 23 | €792 | €396 | -€396 | -50.0% |
| Current assets | 29/58 | €147,750 | €200,034 | +€52,285 | +35.4% |
| Amounts receivable within one year | 40/41 | €26,230 | €14,186 | -€12,044 | -45.9% |
| Trade receivables | 40 | €20,564 | €8,514 | -€12,050 | -58.6% |
| Other amounts receivable | 41 | €5,666 | €5,672 | +€6 | +0.1% |
| Current investments | 50/53 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €111,520 | €175,849 | +€64,329 | +57.7% |
| Total equity and liabilities | 10/49 | €148,542 | €200,430 | +€51,889 | +34.9% |
| Equity | 10/15 | €140,170 | €193,933 | +€53,763 | +38.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €119,500 | €168,500 | +€49,000 | +41.0% |
| Distributable reserves | 133 | €119,500 | €168,500 | +€49,000 | +41.0% |
| Profit (loss) carried forward | 14 | €5,670 | €10,433 | +€4,763 | +84.0% |
| Amounts payable | 17/49 | €8,372 | €6,498 | -€1,874 | -22.4% |
| Amounts payable within one year | 42/48 | €8,372 | €6,498 | -€1,874 | -22.4% |
| Trade debts | 44 | - | €30 | +€30 | |
| Suppliers | 440/4 | - | €30 | +€30 | |
| Taxes, remuneration and social security | 45 | €620 | - | -€620 | |
| Taxes | 450/3 | €620 | - | -€620 | |
| Other amounts payable | 47/48 | €7,752 | €6,468 | -€1,284 | -16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,169 | €396 | -€2,773 | -87.5% |
| Other operating charges | 640/8 | €996 | €703 | -€293 | -29.4% |
| Gross operating margin | 9900 | €50,285 | €78,857 | +€28,572 | +56.8% |
| Operating profit (loss) | 9901 | €46,120 | €77,757 | +€31,638 | +68.6% |
| Financial income | 75/76B | €285 | - | -€285 | |
| Recurring financial income | 75 | €285 | - | -€285 | |
| Profit (loss) for the period before taxes | 9903 | €46,404 | €77,757 | +€31,353 | +67.6% |
| Income taxes | 67/77 | €14,463 | €23,994 | +€9,531 | +65.9% |
| Profit (loss) for the period | 9904 | €31,941 | €53,763 | +€21,822 | +68.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,941 | €53,763 | +€21,822 | +68.3% |
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 10 October 2026 via checked.be.