CLAESSENS CONSULTING: 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 CONSULTING
Largest movements
- Current investments -€50,000
down €50,000 (-100%), from €50,000 to €0
- Cash +€32,360
up €32,360 (+230%), from €14,082 to €46,442
mainly Current investments (+€50,000) and Depreciation (+€7,492)
- Tangible fixed assets -€7,492
down €7,492 (-12.4%), from €60,574 to €53,082
- Reserves -€14,169
down €14,169 (-18.0%), from €78,821 to €64,652
- Other debts -€11,795
down €11,795 (-42.9%), from €27,475 to €15,681
- Gross operating margin -€2,498
down €2,498 (-17.5%), from €14,264 to €11,766
- Depreciation -€1,500
down €1,500 (-16.7%), from €8,992 to €7,492
- Other operating charges -€312
down €312 (-28.4%), from €1,097 to €785
- Financial income -€177
down €177 (-39.1%), from €454 to €276
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 | €127,697 | €101,499 | -€26,198 | -20.5% |
| Fixed assets | 21/28 | €60,574 | €53,082 | -€7,492 | -12.4% |
| Tangible fixed assets | 22/27 | €60,574 | €53,082 | -€7,492 | -12.4% |
| Land and buildings | 22 | €60,574 | €53,082 | -€7,492 | -12.4% |
| Current assets | 29/58 | €67,123 | €48,418 | -€18,706 | -27.9% |
| Amounts receivable within one year | 40/41 | €2,444 | €1,539 | -€904 | -37.0% |
| Trade receivables | 40 | €511 | €1,241 | +€730 | +143% |
| Other amounts receivable | 41 | €1,933 | €299 | -€1,634 | -84.5% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100% |
| Cash at bank and in hand | 54/58 | €14,082 | €46,442 | +€32,360 | +230% |
| Deferred charges and accrued income | 490/1 | €597 | €436 | -€161 | -27.0% |
| Total equity and liabilities | 10/49 | €127,697 | €101,499 | -€26,198 | -20.5% |
| Equity | 10/15 | €97,421 | €83,252 | -€14,169 | -14.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €78,821 | €64,652 | -€14,169 | -18.0% |
| Distributable reserves | 133 | €78,821 | €64,652 | -€14,169 | -18.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €30,276 | €18,248 | -€12,029 | -39.7% |
| Amounts payable within one year | 42/48 | €30,215 | €18,248 | -€11,967 | -39.6% |
| Trade debts | 44 | €403 | €685 | +€282 | +69.8% |
| Suppliers | 440/4 | €403 | €685 | +€282 | +69.8% |
| Taxes, remuneration and social security | 45 | €2,336 | €1,882 | -€454 | -19.4% |
| Taxes | 450/3 | €2,336 | €1,882 | -€454 | -19.4% |
| Other amounts payable | 47/48 | €27,475 | €15,681 | -€11,795 | -42.9% |
| Accrued charges and deferred income | 492/3 | €62 | €0 | -€62 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,992 | €7,492 | -€1,500 | -16.7% |
| Other operating charges | 640/8 | €1,097 | €785 | -€312 | -28.4% |
| Gross operating margin | 9900 | €14,264 | €11,766 | -€2,498 | -17.5% |
| Operating profit (loss) | 9901 | €4,175 | €3,489 | -€686 | -16.4% |
| Financial income | 75/76B | €454 | €276 | -€177 | -39.1% |
| Recurring financial income | 75 | €454 | €276 | -€177 | -39.1% |
| Financial charges | 65/66B | €121 | €141 | +€20 | +16.4% |
| Recurring financial charges | 65 | €121 | €141 | +€20 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €4,508 | €3,624 | -€884 | -19.6% |
| Income taxes | 67/77 | €997 | €1,068 | +€71 | +7.1% |
| Profit (loss) for the period | 9904 | €3,510 | €2,556 | -€955 | -27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,510 | €2,556 | -€955 | -27.2% |
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.