CLAESSEN GRAPHISTES: 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 GRAPHISTES
Largest movements
- Cash +€1,391
up €1,391 (+20.7%), from €6,730 to €8,121
mainly Other debts (+€26,843) and Depreciation (+€1,188)
- Tangible fixed assets -€1,188
down €1,188 (-71.4%), from €1,664 to €476
of which Furniture and vehicles: -€816
- Receivables within one year +€632
up €632 (+3.9%), from €16,113 to €16,745
of which Trade receivables: +€926
- Other debts +€26,843
up €26,843 (+286%), from €9,376 to €36,219
- Profit (loss) carried forward -€25,222
down €25,222 (-13.7%), from -€184,714 to -€209,936
- Trade debts -€760
down €760 (-16.4%), from €4,630 to €3,870
- Gross operating margin -€8,269
down €8,269 (-56.8%), from -€14,548 to -€22,817
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 | €25,806 | €26,642 | +€835 | +3.2% |
| Fixed assets | 21/28 | €2,964 | €1,776 | -€1,188 | -40.1% |
| Tangible fixed assets | 22/27 | €1,664 | €476 | -€1,188 | -71.4% |
| Land and buildings | 22 | €371 | - | -€371 | |
| Furniture and vehicles | 24 | €1,292 | €476 | -€816 | -63.2% |
| Financial fixed assets | 28 | €1,300 | €1,300 | = | 0.0% |
| Current assets | 29/58 | €22,843 | €24,865 | +€2,023 | +8.9% |
| Amounts receivable within one year | 40/41 | €16,113 | €16,745 | +€632 | +3.9% |
| Trade receivables | 40 | €15,819 | €16,745 | +€926 | +5.9% |
| Other amounts receivable | 41 | €294 | - | -€294 | |
| Cash at bank and in hand | 54/58 | €6,730 | €8,121 | +€1,391 | +20.7% |
| Total equity and liabilities | 10/49 | €25,806 | €26,642 | +€835 | +3.2% |
| Equity | 10/15 | -€158,422 | -€183,644 | -€25,222 | -15.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,692 | €7,692 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,734 | €2,734 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,734 | €2,734 | = | 0.0% |
| Distributable reserves | 133 | €4,958 | €4,958 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€184,714 | -€209,936 | -€25,222 | -13.7% |
| Amounts payable | 17/49 | €184,228 | €210,285 | +€26,057 | +14.1% |
| Amounts payable after more than one year | 17 | €170,000 | €170,000 | = | 0.0% |
| Other amounts payable | 178/9 | €170,000 | €170,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €14,006 | €40,285 | +€26,279 | +188% |
| Trade debts | 44 | €4,630 | €3,870 | -€760 | -16.4% |
| Suppliers | 440/4 | €4,630 | €3,870 | -€760 | -16.4% |
| Taxes, remuneration and social security | 45 | - | €196 | +€196 | |
| Taxes | 450/3 | - | €196 | +€196 | |
| Other amounts payable | 47/48 | €9,376 | €36,219 | +€26,843 | +286% |
| Accrued charges and deferred income | 492/3 | €222 | - | -€222 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,373 | €1,188 | -€186 | -13.5% |
| Other operating charges | 640/8 | €607 | €620 | +€13 | +2.1% |
| Gross operating margin | 9900 | -€14,548 | -€22,817 | -€8,269 | -56.8% |
| Operating profit (loss) | 9901 | -€16,528 | -€24,625 | -€8,096 | -49.0% |
| Financial income | 75/76B | €17 | €15 | -€1 | -7.7% |
| Recurring financial income | 75 | €17 | €15 | -€1 | -7.7% |
| Financial charges | 65/66B | €562 | €609 | +€48 | +8.5% |
| Recurring financial charges | 65 | €562 | €609 | +€48 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,074 | -€25,219 | -€8,145 | -47.7% |
| Income taxes | 67/77 | €2 | €3 | +€1 | +60.7% |
| Profit (loss) for the period | 9904 | -€17,076 | -€25,222 | -€8,146 | -47.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,076 | -€25,222 | -€8,146 | -47.7% |
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 15 October 2026 via checked.be.