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
- Receivables within one year +€14,271
up €14,271 (+112%), from €12,750 to €27,021
- Cash -€14,248
down €14,248 (-20.5%), from €69,367 to €55,119
mainly Contributions, distributions and other (-€119,000) and Receivables within one year (-€14,271)
- Tangible fixed assets -€6,390
down €6,390 (-28.2%), from €22,698 to €16,308
- Deferred charges and accrued income -€1,469
down €1,469 (-33.3%), from €4,407 to €2,938
- Profit (loss) carried forward -€82,582
down €82,582 (-99.6%), from €82,947 to €365
- Other debts +€78,742
up €78,742 (+6,700%), from €1,175 to €79,918
- Tax, wage and social debts -€4,061
down €4,061 (-18.4%), from €22,122 to €18,061
- Gross operating margin +€9,938
up €9,938 (+22.0%), from €45,124 to €55,062
- Taxes +€2,344
up €2,344 (+29.3%), from €8,011 to €10,355
- Depreciation +€1,249
up €1,249 (+20.1%), from €6,206 to €7,455
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 | €109,221 | €101,386 | -€7,835 | -7.2% |
| Fixed assets | 21/28 | €22,698 | €16,308 | -€6,390 | -28.2% |
| Tangible fixed assets | 22/27 | €22,698 | €16,308 | -€6,390 | -28.2% |
| Plant, machinery and equipment | 23 | €2,072 | €1,143 | -€929 | -44.8% |
| Furniture and vehicles | 24 | €10,355 | €7,932 | -€2,422 | -23.4% |
| Other tangible fixed assets | 26 | €10,271 | €7,233 | -€3,038 | -29.6% |
| Current assets | 29/58 | €86,524 | €85,078 | -€1,445 | -1.7% |
| Amounts receivable within one year | 40/41 | €12,750 | €27,021 | +€14,271 | +112% |
| Trade receivables | 40 | €12,750 | €27,021 | +€14,271 | +112% |
| Cash at bank and in hand | 54/58 | €69,367 | €55,119 | -€14,248 | -20.5% |
| Deferred charges and accrued income | 490/1 | €4,407 | €2,938 | -€1,469 | -33.3% |
| Total equity and liabilities | 10/49 | €109,221 | €101,386 | -€7,835 | -7.2% |
| Equity | 10/15 | €84,947 | €2,365 | -€82,582 | -97.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,947 | €365 | -€82,582 | -99.6% |
| Amounts payable | 17/49 | €24,274 | €99,021 | +€74,747 | +308% |
| Amounts payable within one year | 42/48 | €24,274 | €99,021 | +€74,747 | +308% |
| Trade debts | 44 | €977 | €1,042 | +€65 | +6.7% |
| Suppliers | 440/4 | €977 | €1,042 | +€65 | +6.7% |
| Taxes, remuneration and social security | 45 | €22,122 | €18,061 | -€4,061 | -18.4% |
| Taxes | 450/3 | €22,122 | €18,061 | -€4,061 | -18.4% |
| Other amounts payable | 47/48 | €1,175 | €79,918 | +€78,742 | +6,700% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,206 | €7,455 | +€1,249 | +20.1% |
| Other operating charges | 640/8 | €282 | €234 | -€48 | -17.1% |
| Gross operating margin | 9900 | €45,124 | €55,062 | +€9,938 | +22.0% |
| Operating profit (loss) | 9901 | €38,636 | €47,373 | +€8,737 | +22.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €700 | €600 | -€100 | -14.3% |
| Recurring financial charges | 65 | €700 | €600 | -€100 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €37,936 | €46,773 | +€8,838 | +23.3% |
| Income taxes | 67/77 | €8,011 | €10,355 | +€2,344 | +29.3% |
| Profit (loss) for the period | 9904 | €29,925 | €36,418 | +€6,494 | +21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,925 | €36,418 | +€6,494 | +21.7% |
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 18 October 2026 via checked.be.