CLAESSENS MAKELAARS: what changed
Two fiscal 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 MAKELAARS
Largest movements
- Receivables within one year +€18,869
up €18,869 (+3.6%), from €524,143 to €543,012
of which Other amounts receivable: +€18,869
- Cash -€13,875
down €13,875 (-92.7%), from €14,968 to €1,093
mainly Receivables within one year (-€18,869) and Tax, wage and social debts (-€12,524)
- Other debts +€26,449
up €26,449 (+14.0%), from €189,243 to €215,693
- Tax, wage and social debts -€12,524
down €12,524 (-100.0%), from €12,524 to €0
- Profit (loss) carried forward -€11,906
down €11,906 (-4.0%), from €300,527 to €288,622
- Trade debts +€6,189
up €6,189 (+1140.3%), from €543 to €6,732
- Gross operating margin -€7,594
down €7,594 (-174.1%), from -€4,363 to -€11,957
- Financial charges -€4,992
down €4,992 (-62.3%), from €8,017 to €3,025
- Other operating charges -€3,192
down €3,192 (-70.4%), from €4,532 to €1,340
- Taxes -€887
down €887 (-100.0%), from €887 to €0
- Financial income -€415
down €415 (-8.6%), from €4,832 to €4,417
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 | €546,862 | €551,441 | +€4,579 | +0.8% |
| Fixed assets | 21/28 | €2,920 | €2,920 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €2,920 | €2,920 | = | 0.0% |
| Current assets | 29/58 | €543,942 | €548,521 | +€4,579 | +0.8% |
| Amounts receivable within one year | 40/41 | €524,143 | €543,012 | +€18,869 | +3.6% |
| Trade receivables | 40 | €17,672 | €17,672 | = | 0.0% |
| Other amounts receivable | 41 | €506,470 | €525,340 | +€18,869 | +3.7% |
| Cash at bank and in hand | 54/58 | €14,968 | €1,093 | -€13,875 | -92.7% |
| Deferred charges and accrued income | 490/1 | €4,832 | €4,416 | -€416 | -8.6% |
| Total equity and liabilities | 10/49 | €546,862 | €551,441 | +€4,579 | +0.8% |
| Equity | 10/15 | €328,027 | €316,122 | -€11,906 | -3.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €300,527 | €288,622 | -€11,906 | -4.0% |
| Amounts payable | 17/49 | €218,835 | €235,319 | +€16,484 | +7.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €216,274 | €235,319 | +€19,046 | +8.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €13,964 | €12,895 | -€1,069 | -7.7% |
| Credit institutions | 430/8 | €13,964 | €12,895 | -€1,069 | -7.7% |
| Trade debts | 44 | €543 | €6,732 | +€6,189 | +1140.3% |
| Suppliers | 440/4 | €543 | €6,732 | +€6,189 | +1140.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €12,524 | €0 | -€12,524 | -100.0% |
| Taxes | 450/3 | €12,524 | €0 | -€12,524 | -100.0% |
| Other amounts payable | 47/48 | €189,243 | €215,693 | +€26,449 | +14.0% |
| Accrued charges and deferred income | 492/3 | €2,561 | €0 | -€2,561 | -100.0% |
| Non-recurring operating income | 76A | €4,000 | €0 | -€4,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €256 | €0 | -€256 | -100.0% |
| Other operating charges | 640/8 | €4,532 | €1,340 | -€3,192 | -70.4% |
| Gross operating margin | 9900 | -€4,363 | -€11,957 | -€7,594 | -174.1% |
| Operating profit (loss) | 9901 | -€9,151 | -€13,297 | -€4,146 | -45.3% |
| Financial income | 75/76B | €4,832 | €4,417 | -€415 | -8.6% |
| Recurring financial income | 75 | €4,832 | €4,417 | -€415 | -8.6% |
| Financial charges | 65/66B | €8,017 | €3,025 | -€4,992 | -62.3% |
| Recurring financial charges | 65 | €8,017 | €3,025 | -€4,992 | -62.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,336 | -€11,906 | +€431 | +3.5% |
| Income taxes | 67/77 | €887 | €0 | -€887 | -100.0% |
| Profit (loss) for the period | 9904 | -€13,223 | -€11,906 | +€1,317 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,223 | -€11,906 | +€1,317 | +10.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.