CLAESKENS 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.
CLAESKENS JO
Largest movements
- Tangible fixed assets -€27,902
down €27,902 (-9.1%), from €306,397 to €278,495
of which Land and buildings: -€27,624
- Cash +€15,716
up €15,716 (+16.1%), from €97,412 to €113,128
mainly Depreciation (+€42,052) and Net result for the year (+€30,539)
- Receivables within one year +€7,014
up €7,014 (+26.5%), from €26,476 to €33,490
of which Other amounts receivable: +€7,590
- Debts after one year -€20,537
down €20,537 (-9.0%), from €227,507 to €206,970
- Current portion of long-term debt -€7,266
down €7,266 (-26.1%), from €27,803 to €20,537
- Tax, wage and social debts +€6,591
up €6,591 (+41.8%), from €15,758 to €22,349
- Reserves +€6,354
up €6,354 (+3.4%), from €188,565 to €194,919
- Other debts +€5,276
up €5,276 (+192%), from €2,743 to €8,019
- Gross operating margin -€8,774
down €8,774 (-8.6%), from €101,974 to €93,200
- Taxes -€3,324
down €3,324 (-19.6%), from €16,954 to €13,629
- Depreciation +€1,840
up €1,840 (+4.6%), from €40,212 to €42,052
- Financial charges -€1,587
down €1,587 (-25.1%), from €6,320 to €4,733
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 | €505,162 | €498,828 | -€6,334 | -1.3% |
| Fixed assets | 21/28 | €306,397 | €278,495 | -€27,902 | -9.1% |
| Tangible fixed assets | 22/27 | €306,397 | €278,495 | -€27,902 | -9.1% |
| Land and buildings | 22 | €294,286 | €266,663 | -€27,624 | -9.4% |
| Plant, machinery and equipment | 23 | €4,260 | €11,833 | +€7,572 | +178% |
| Furniture and vehicles | 24 | €7,851 | - | -€7,851 | |
| Current assets | 29/58 | €198,765 | €220,333 | +€21,568 | +10.9% |
| Amounts receivable within one year | 40/41 | €26,476 | €33,490 | +€7,014 | +26.5% |
| Trade receivables | 40 | €2,813 | €2,237 | -€576 | -20.5% |
| Other amounts receivable | 41 | €23,664 | €31,253 | +€7,590 | +32.1% |
| Current investments | 50/53 | €71,248 | €71,245 | -€3 | 0.0% |
| Cash at bank and in hand | 54/58 | €97,412 | €113,128 | +€15,716 | +16.1% |
| Deferred charges and accrued income | 490/1 | €3,628 | €2,469 | -€1,159 | -31.9% |
| Total equity and liabilities | 10/49 | €505,162 | €498,828 | -€6,334 | -1.3% |
| Equity | 10/15 | €219,301 | €225,655 | +€6,354 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €188,565 | €194,919 | +€6,354 | +3.4% |
| Distributable reserves | 133 | €188,565 | €194,919 | +€6,354 | +3.4% |
| Profit (loss) carried forward | 14 | €12,136 | €12,136 | = | 0.0% |
| Amounts payable | 17/49 | €285,861 | €273,174 | -€12,687 | -4.4% |
| Amounts payable after more than one year | 17 | €227,507 | €206,970 | -€20,537 | -9.0% |
| Financial debts | 170/4 | €227,507 | €206,970 | -€20,537 | -9.0% |
| Amounts payable within one year | 42/48 | €48,808 | €52,413 | +€3,605 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €27,803 | €20,537 | -€7,266 | -26.1% |
| Trade debts | 44 | €2,504 | €1,507 | -€996 | -39.8% |
| Suppliers | 440/4 | €2,504 | €1,507 | -€996 | -39.8% |
| Taxes, remuneration and social security | 45 | €15,758 | €22,349 | +€6,591 | +41.8% |
| Taxes | 450/3 | €15,758 | €22,349 | +€6,591 | +41.8% |
| Other amounts payable | 47/48 | €2,743 | €8,019 | +€5,276 | +192% |
| Accrued charges and deferred income | 492/3 | €9,546 | €13,791 | +€4,244 | +44.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,212 | €42,052 | +€1,840 | +4.6% |
| Other operating charges | 640/8 | €3,163 | €3,103 | -€60 | -1.9% |
| Gross operating margin | 9900 | €101,974 | €93,200 | -€8,774 | -8.6% |
| Operating profit (loss) | 9901 | €58,599 | €48,045 | -€10,554 | -18.0% |
| Financial income | 75/76B | €467 | €856 | +€389 | +83.4% |
| Recurring financial income | 75 | €467 | €856 | +€389 | +83.4% |
| Financial charges | 65/66B | €6,320 | €4,733 | -€1,587 | -25.1% |
| Recurring financial charges | 65 | €6,320 | €4,733 | -€1,587 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €52,746 | €44,168 | -€8,578 | -16.3% |
| Income taxes | 67/77 | €16,954 | €13,629 | -€3,324 | -19.6% |
| Profit (loss) for the period | 9904 | €35,792 | €30,539 | -€5,253 | -14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,792 | €30,539 | -€5,253 | -14.7% |
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 23 October 2026 via checked.be.