Claes Machinery: 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 Machinery
Largest movements
- Deferred charges and accrued income +€87,601
up €87,601 (+8,338%), from €1,051 to €88,651
- Receivables within one year +€72,688
up €72,688 (+117%), from €62,102 to €134,791
of which Trade receivables: +€76,685
- Stocks and contracts +€65,591
up €65,591 (+216%), from €30,342 to €95,933
- Cash +€11,044
up €11,044 (+15.5%), from €71,192 to €82,236
mainly Net result for the year (+€153,182) and Trade debts (+€47,306)
- Reserves +€134,682
up €134,682 (+100%), from €134,166 to €268,848
- Trade debts +€47,306
up €47,306 (+1,937%), from €2,443 to €49,748
- Tax, wage and social debts +€38,187
up €38,187 (+141%), from €27,034 to €65,221
- Other debts +€17,756
up €17,756 (+86.7%), from €20,477 to €38,233
- Gross operating margin +€93,437
up €93,437 (+86.7%), from €107,796 to €201,233
- Taxes +€13,146
up €13,146 (+51.7%), from €25,418 to €38,564
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 | €189,280 | €428,010 | +€238,730 | +126% |
| Fixed assets | 21/28 | €24,593 | €26,400 | +€1,807 | +7.3% |
| Tangible fixed assets | 22/27 | €24,593 | €26,400 | +€1,807 | +7.3% |
| Plant, machinery and equipment | 23 | €5,819 | €12,327 | +€6,508 | +112% |
| Furniture and vehicles | 24 | €17,334 | €11,968 | -€5,367 | -31.0% |
| Other tangible fixed assets | 26 | €1,439 | €2,105 | +€666 | +46.3% |
| Current assets | 29/58 | €164,687 | €401,610 | +€236,923 | +144% |
| Stocks and contracts in progress | 3 | €30,342 | €95,933 | +€65,591 | +216% |
| Stocks | 30/36 | €30,342 | €95,933 | +€65,591 | +216% |
| Amounts receivable within one year | 40/41 | €62,102 | €134,791 | +€72,688 | +117% |
| Trade receivables | 40 | €55,634 | €132,318 | +€76,685 | +138% |
| Other amounts receivable | 41 | €6,469 | €2,472 | -€3,997 | -61.8% |
| Cash at bank and in hand | 54/58 | €71,192 | €82,236 | +€11,044 | +15.5% |
| Deferred charges and accrued income | 490/1 | €1,051 | €88,651 | +€87,601 | +8,338% |
| Total equity and liabilities | 10/49 | €189,280 | €428,010 | +€238,730 | +126% |
| Equity | 10/15 | €139,166 | €273,848 | +€134,682 | +96.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €134,166 | €268,848 | +€134,682 | +100% |
| Distributable reserves | 133 | €134,166 | €268,848 | +€134,682 | +100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €50,113 | €154,162 | +€104,048 | +208% |
| Amounts payable within one year | 42/48 | €49,953 | €153,202 | +€103,248 | +207% |
| Trade debts | 44 | €2,443 | €49,748 | +€47,306 | +1,937% |
| Suppliers | 440/4 | €2,443 | €49,748 | +€47,306 | +1,937% |
| Taxes, remuneration and social security | 45 | €27,034 | €65,221 | +€38,187 | +141% |
| Taxes | 450/3 | €27,034 | €65,221 | +€38,187 | +141% |
| Other amounts payable | 47/48 | €20,477 | €38,233 | +€17,756 | +86.7% |
| Accrued charges and deferred income | 492/3 | €160 | €960 | +€800 | +500% |
| Remuneration, social security and pensions | 62 | €0 | €86 | +€86 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,861 | €8,299 | +€1,438 | +21.0% |
| Other operating charges | 640/8 | €177 | €981 | +€805 | +455% |
| Gross operating margin | 9900 | €107,796 | €201,233 | +€93,437 | +86.7% |
| Operating profit (loss) | 9901 | €100,758 | €191,866 | +€91,108 | +90.4% |
| Financial charges | 65/66B | €130 | €121 | -€9 | -7.1% |
| Recurring financial charges | 65 | €130 | €121 | -€9 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €100,628 | €191,745 | +€91,117 | +90.5% |
| Income taxes | 67/77 | €25,418 | €38,564 | +€13,146 | +51.7% |
| Profit (loss) for the period | 9904 | €75,210 | €153,182 | +€77,972 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €75,210 | €153,182 | +€77,972 | +104% |
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 22 October 2026 via checked.be.