CLAES-WEYDERT: 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-WEYDERT
Largest movements
- Cash -€50,784
down €50,784 (-53.6%), from €94,827 to €44,043
mainly Other debts (-€63,928) and Contributions, distributions and other (-€48,000)
- Current investments -€50,000
down €50,000 (-100%), from €50,000 to €0
- Receivables within one year +€2,020
up €2,020, from €0 to €2,020
- Other debts -€63,928
down €63,928 (-69.1%), from €92,466 to €28,538
- Reserves -€22,440
down €22,440 (-58.1%), from €38,614 to €16,175
- Tax, wage and social debts -€11,224
down €11,224 (-65.9%), from €17,029 to €5,805
- Turnover -€158,295
no longer reported in 2025 (was €158,295)
- Purchases and services -€109,896
no longer reported in 2025 (was €109,896)
- Gross operating margin -€16,258
down €16,258 (-31.7%), from €51,293 to €35,035
- Taxes -€2,856
down €2,856 (-27.7%), from €10,305 to €7,449
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 | €154,253 | €57,138 | -€97,115 | -63.0% |
| Fixed assets | 21/28 | €8,220 | €9,362 | +€1,142 | +13.9% |
| Tangible fixed assets | 22/27 | €8,220 | €9,362 | +€1,142 | +13.9% |
| Plant, machinery and equipment | 23 | €5,964 | €7,735 | +€1,771 | +29.7% |
| Furniture and vehicles | 24 | €2,256 | €1,627 | -€630 | -27.9% |
| Current assets | 29/58 | €146,033 | €47,777 | -€98,257 | -67.3% |
| Amounts receivable within one year | 40/41 | €0 | €2,020 | +€2,020 | |
| Other amounts receivable | 41 | €0 | €2,020 | +€2,020 | |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100% |
| Cash at bank and in hand | 54/58 | €94,827 | €44,043 | -€50,784 | -53.6% |
| Deferred charges and accrued income | 490/1 | €1,206 | €1,714 | +€508 | +42.1% |
| Total equity and liabilities | 10/49 | €154,253 | €57,138 | -€97,115 | -63.0% |
| Equity | 10/15 | €43,614 | €21,175 | -€22,440 | -51.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €38,614 | €16,175 | -€22,440 | -58.1% |
| Distributable reserves | 133 | €38,614 | €16,175 | -€22,440 | -58.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €110,639 | €35,964 | -€74,676 | -67.5% |
| Amounts payable within one year | 42/48 | €110,639 | €35,964 | -€74,676 | -67.5% |
| Trade debts | 44 | €1,144 | €1,621 | +€477 | +41.7% |
| Suppliers | 440/4 | €1,144 | €1,621 | +€477 | +41.7% |
| Taxes, remuneration and social security | 45 | €17,029 | €5,805 | -€11,224 | -65.9% |
| Taxes | 450/3 | €17,029 | €5,805 | -€11,224 | -65.9% |
| Other amounts payable | 47/48 | €92,466 | €28,538 | -€63,928 | -69.1% |
| Turnover | 70 | €158,295 | - | -€158,295 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €109,896 | - | -€109,896 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,641 | €3,084 | +€442 | +16.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €51,293 | €35,035 | -€16,258 | -31.7% |
| Operating profit (loss) | 9901 | €48,264 | €31,552 | -€16,712 | -34.6% |
| Financial income | 75/76B | €0 | €1,560 | +€1,560 | |
| Recurring financial income | 75 | €0 | €1,560 | +€1,560 | |
| Financial charges | 65/66B | €91 | €103 | +€12 | +13.3% |
| Recurring financial charges | 65 | €91 | €103 | +€12 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €48,173 | €33,009 | -€15,164 | -31.5% |
| Income taxes | 67/77 | €10,305 | €7,449 | -€2,856 | -27.7% |
| Profit (loss) for the period | 9904 | €37,869 | €25,560 | -€12,308 | -32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,869 | €25,560 | -€12,308 | -32.5% |
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 28 October 2026 via checked.be.