CLAES KAPPERSLOUNGE: what changed
CLAES KAPPERSLOUNGE
Largest movements
- Receivables within one year +€14,754
up €14,754 (+14,929%), from €99 to €14,853
- Tangible fixed assets +€3,109
up €3,109 (+44.0%), from €7,062 to €10,172
of which Furniture and vehicles: +€5,023
- Cash +€903
up €903 (+117%), from €770 to €1,673
mainly Net result for the year (+€25,625) and Tax, wage and social debts (+€7,891)
- Profit (loss) carried forward +€25,625
up €25,625 (+39.8%), from -€64,393 to -€38,768
- Trade debts -€9,261
down €9,261 (-69.7%), from €13,281 to €4,021
- Tax, wage and social debts +€7,891
up €7,891 (+79.1%), from €9,980 to €17,872
- Other debts -€6,670
no longer reported in 2025 (was €6,670)
- Accrued charges and deferred income +€1,698
new in 2025: €1,698
- Gross operating margin +€13,036
up €13,036 (+57.9%), from €22,515 to €35,551
- Taxes +€1,604
new in 2025: €1,604
- Depreciation +€813
up €813 (+24.6%), from €3,311 to €4,124
- Other operating charges +€397
up €397 (+25.9%), from €1,528 to €1,925
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,662 | €31,146 | +€18,484 | +146% |
| Fixed assets | 21/28 | €7,062 | €10,172 | +€3,109 | +44.0% |
| Tangible fixed assets | 22/27 | €7,062 | €10,172 | +€3,109 | +44.0% |
| Plant, machinery and equipment | 23 | €1,870 | €1,772 | -€98 | -5.2% |
| Furniture and vehicles | 24 | €674 | €5,697 | +€5,023 | +745% |
| Other tangible fixed assets | 26 | €4,518 | €2,702 | -€1,816 | -40.2% |
| Current assets | 29/58 | €5,600 | €20,975 | +€15,375 | +275% |
| Stocks and contracts in progress | 3 | €4,449 | €4,449 | = | 0.0% |
| Stocks | 30/36 | €4,449 | €4,449 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €99 | €14,853 | +€14,754 | +14,929% |
| Other amounts receivable | 41 | €99 | €14,853 | +€14,754 | +14,929% |
| Cash at bank and in hand | 54/58 | €770 | €1,673 | +€903 | +117% |
| Deferred charges and accrued income | 490/1 | €282 | - | -€282 | |
| Total equity and liabilities | 10/49 | €12,662 | €31,146 | +€18,484 | +146% |
| Equity | 10/15 | -€24,393 | €1,232 | +€25,625 | |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,393 | -€38,768 | +€25,625 | +39.8% |
| Amounts payable | 17/49 | €37,055 | €29,914 | -€7,140 | -19.3% |
| Amounts payable within one year | 42/48 | €37,055 | €28,216 | -€8,839 | -23.9% |
| Financial debts | 43 | €7,123 | €6,324 | -€799 | -11.2% |
| Credit institutions | 430/8 | €7,123 | €6,324 | -€799 | -11.2% |
| Trade debts | 44 | €13,281 | €4,021 | -€9,261 | -69.7% |
| Suppliers | 440/4 | €13,281 | €4,021 | -€9,261 | -69.7% |
| Taxes, remuneration and social security | 45 | €9,980 | €17,872 | +€7,891 | +79.1% |
| Taxes | 450/3 | €9,980 | €17,872 | +€7,891 | +79.1% |
| Other amounts payable | 47/48 | €6,670 | - | -€6,670 | |
| Accrued charges and deferred income | 492/3 | - | €1,698 | +€1,698 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,311 | €4,124 | +€813 | +24.6% |
| Other operating charges | 640/8 | €1,528 | €1,925 | +€397 | +25.9% |
| Gross operating margin | 9900 | €22,515 | €35,551 | +€13,036 | +57.9% |
| Operating profit (loss) | 9901 | €17,675 | €29,502 | +€11,827 | +66.9% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €2,374 | €2,274 | -€100 | -4.2% |
| Recurring financial charges | 65 | €2,374 | €2,274 | -€100 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €15,304 | €27,228 | +€11,924 | +77.9% |
| Income taxes | 67/77 | - | €1,604 | +€1,604 | |
| Profit (loss) for the period | 9904 | €15,304 | €25,625 | +€10,321 | +67.4% |
| Profit (loss) for the period to be appropriated | 9905 | €15,304 | €25,625 | +€10,321 | +67.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.