CLAESSEN EN PARTNERS: 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.
CLAESSEN EN PARTNERS
Largest movements
- Cash -€41,471
down €41,471 (-21.8%), from €190,172 to €148,701
mainly Receivables within one year (-€39,352) and Net result for the year (-€3,170)
- Receivables within one year +€39,352
up €39,352 (+15.2%), from €258,083 to €297,436
- Reserves -€5,029
down €5,029 (-1.4%), from €348,170 to €343,142
of which Tax-exempt reserves: -€5,029
- Gross operating margin -€34,858
down €34,858, from €31,519 to -€3,340
- Financial charges -€5,907
down €5,907 (-98.9%), from €5,975 to €69
- Other operating charges +€585
up €585 (+137%), from €428 to €1,013
- Taxes +€523
up €523 (+301%), from €174 to €696
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 | €448,713 | €446,136 | -€2,577 | -0.6% |
| Current assets | 29/58 | €448,713 | €446,136 | -€2,577 | -0.6% |
| Amounts receivable within one year | 40/41 | €258,083 | €297,436 | +€39,352 | +15.2% |
| Other amounts receivable | 41 | €258,083 | €297,436 | +€39,352 | +15.2% |
| Cash at bank and in hand | 54/58 | €190,172 | €148,701 | -€41,471 | -21.8% |
| Deferred charges and accrued income | 490/1 | €458 | - | -€458 | |
| Total equity and liabilities | 10/49 | €448,713 | €446,136 | -€2,577 | -0.6% |
| Equity | 10/15 | €346,953 | €343,783 | -€3,170 | -0.9% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €348,170 | €343,142 | -€5,029 | -1.4% |
| Non-distributable reserves | 130/1 | €4,000 | €4,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,000 | €4,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €304,285 | €299,256 | -€5,029 | -1.7% |
| Distributable reserves | 133 | €39,886 | €39,886 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,218 | -€39,359 | +€1,859 | +4.5% |
| Provisions and deferred taxes | 16 | €101,428 | €99,752 | -€1,676 | -1.7% |
| Deferred taxes | 168 | €101,428 | €99,752 | -€1,676 | -1.7% |
| Amounts payable | 17/49 | €332 | €2,601 | +€2,269 | +683% |
| Amounts payable within one year | 42/48 | €332 | €2,601 | +€2,269 | +683% |
| Trade debts | 44 | €151 | €1,905 | +€1,754 | +1,159% |
| Suppliers | 440/4 | €151 | €1,905 | +€1,754 | +1,159% |
| Taxes, remuneration and social security | 45 | €181 | €696 | +€515 | +285% |
| Taxes | 450/3 | €181 | €696 | +€515 | +285% |
| Non-recurring operating income | 76A | €51,815 | - | -€51,815 | |
| Other operating charges | 640/8 | €428 | €1,013 | +€585 | +137% |
| Gross operating margin | 9900 | €31,519 | -€3,340 | -€34,858 | |
| Operating profit (loss) | 9901 | €31,091 | -€4,353 | -€35,444 | |
| Financial income | 75/76B | €458 | €272 | -€186 | -40.6% |
| Recurring financial income | 75 | €458 | €272 | -€186 | -40.6% |
| Non-recurring financial income | 76B | - | €272 | +€272 | |
| Financial charges | 65/66B | €5,975 | €69 | -€5,907 | -98.9% |
| Recurring financial charges | 65 | €5,975 | €69 | -€5,907 | -98.9% |
| Profit (loss) for the period before taxes | 9903 | €25,574 | -€4,150 | -€29,723 | |
| Transfer from deferred taxes | 780 | €1,676 | €1,676 | = | 0.0% |
| Income taxes | 67/77 | €174 | €696 | +€523 | +301% |
| Profit (loss) for the period | 9904 | €27,076 | -€3,170 | -€30,246 | |
| Transfer from tax-exempt reserves | 789 | €5,029 | €5,029 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,105 | €1,859 | -€30,246 | -94.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.