Claessens: 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.
Claessens
Largest movements
- Cash +€33,343
up €33,343 (+369.3%), from €9,029 to €42,372
mainly Net result for the year (+€40,216) and Receivables within one year (+€4,385)
- Financial fixed assets +€5,000
new in 2025: €5,000
- Receivables within one year -€4,385
down €4,385 (-91.9%), from €4,770 to €385
of which Other amounts receivable: -€4,542
- Receivables after one year -€3,364
no longer reported in 2025 (was €3,364)
- Tangible fixed assets -€818
down €818 (-100.0%), from €818 to €0
- Profit (loss) carried forward +€35,045
up €35,045 (+577.9%), from €6,064 to €41,110
- Advances received -€9,075
no longer reported in 2025 (was €9,075)
- Tax, wage and social debts +€3,280
new in 2025: €3,280
- Trade debts +€1,724
up €1,724 (+268.4%), from €642 to €2,367
- Other debts -€1,199
no longer reported in 2025 (was €1,199)
- Gross operating margin +€67,187
up €67,187, from -€18,980 to €48,208
- Taxes +€5,935
up €5,935 (+62671.8%), from €9 to €5,944
- Financial charges +€574
up €574 (+927.8%), from €62 to €636
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.
Cash bridge derived
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 | €17,980 | €47,757 | +€29,776 | +165.6% |
| Fixed assets | 21/28 | €818 | €5,000 | +€4,182 | +511.4% |
| Tangible fixed assets | 22/27 | €818 | €0 | -€818 | -100.0% |
| Plant, machinery and equipment | 23 | €818 | €0 | -€818 | -100.0% |
| Financial fixed assets | 28 | - | €5,000 | +€5,000 | |
| Current assets | 29/58 | €17,162 | €42,757 | +€25,594 | +149.1% |
| Amounts receivable after more than one year | 29 | €3,364 | - | -€3,364 | |
| Trade receivables | 290 | €3,364 | - | -€3,364 | |
| Amounts receivable within one year | 40/41 | €4,770 | €385 | -€4,385 | -91.9% |
| Trade receivables | 40 | - | €157 | +€157 | |
| Other amounts receivable | 41 | €4,770 | €227 | -€4,542 | -95.2% |
| Cash at bank and in hand | 54/58 | €9,029 | €42,372 | +€33,343 | +369.3% |
| Total equity and liabilities | 10/49 | €17,980 | €47,757 | +€29,776 | +165.6% |
| Equity | 10/15 | €7,064 | €42,110 | +€35,045 | +496.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,064 | €41,110 | +€35,045 | +577.9% |
| Amounts payable | 17/49 | €10,916 | €5,647 | -€5,269 | -48.3% |
| Amounts payable within one year | 42/48 | €10,916 | €5,647 | -€5,269 | -48.3% |
| Trade debts | 44 | €642 | €2,367 | +€1,724 | +268.4% |
| Suppliers | 440/4 | €642 | €2,367 | +€1,724 | +268.4% |
| Advances received on contracts in progress | 46 | €9,075 | - | -€9,075 | |
| Taxes, remuneration and social security | 45 | - | €3,280 | +€3,280 | |
| Taxes | 450/3 | - | €3,280 | +€3,280 | |
| Other amounts payable | 47/48 | €1,199 | - | -€1,199 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,188 | €818 | -€370 | -31.2% |
| Other operating charges | 640/8 | €298 | €593 | +€295 | +99.1% |
| Gross operating margin | 9900 | -€18,980 | €48,208 | +€67,187 | |
| Operating profit (loss) | 9901 | -€20,466 | €46,797 | +€67,262 | |
| Financial income | 75/76B | €150 | €0 | -€150 | -99.9% |
| Recurring financial income | 75 | €150 | €0 | -€150 | -99.9% |
| Financial charges | 65/66B | €62 | €636 | +€574 | +927.8% |
| Recurring financial charges | 65 | €62 | €636 | +€574 | +927.8% |
| Profit (loss) for the period before taxes | 9903 | -€20,378 | €46,161 | +€66,539 | |
| Income taxes | 67/77 | €9 | €5,944 | +€5,935 | +62671.8% |
| Profit (loss) for the period | 9904 | -€20,387 | €40,216 | +€60,604 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,387 | €40,216 | +€60,604 |
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 12 October 2026 via checked.be.