CLAEVERS: 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.
CLAEVERS
Largest movements
- Tangible fixed assets +€24,654
up €24,654 (+143%), from €17,273 to €41,926
of which Land and buildings: +€14,774
- Receivables within one year +€6,792
up €6,792 (+5.6%), from €121,087 to €127,880
of which Trade receivables: +€9,742
- Tax, wage and social debts +€18,015
up €18,015 (+85.7%), from €21,021 to €39,036
- Other debts +€13,181
up €13,181 (+11.3%), from €116,634 to €129,815
- Gross operating margin +€27,057
up €27,057 (+17.5%), from €155,038 to €182,095
- Taxes +€6,501
up €6,501 (+19.1%), from €34,109 to €40,609
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 | €161,291 | €192,400 | +€31,109 | +19.3% |
| Fixed assets | 21/28 | €24,773 | €49,426 | +€24,654 | +99.5% |
| Tangible fixed assets | 22/27 | €17,273 | €41,926 | +€24,654 | +143% |
| Land and buildings | 22 | - | €14,774 | +€14,774 | |
| Plant, machinery and equipment | 23 | €2,954 | €1,883 | -€1,071 | -36.3% |
| Furniture and vehicles | 24 | €8,466 | €19,300 | +€10,834 | +128% |
| Other tangible fixed assets | 26 | €5,853 | €5,969 | +€116 | +2.0% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €136,519 | €142,974 | +€6,456 | +4.7% |
| Amounts receivable within one year | 40/41 | €121,087 | €127,880 | +€6,792 | +5.6% |
| Trade receivables | 40 | €56,037 | €65,779 | +€9,742 | +17.4% |
| Other amounts receivable | 41 | €65,050 | €62,101 | -€2,950 | -4.5% |
| Cash at bank and in hand | 54/58 | €11,550 | €12,304 | +€754 | +6.5% |
| Deferred charges and accrued income | 490/1 | €3,882 | €2,791 | -€1,091 | -28.1% |
| Total equity and liabilities | 10/49 | €161,291 | €192,400 | +€31,109 | +19.3% |
| Equity | 10/15 | €21,134 | €21,134 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €674 | €674 | = | 0.0% |
| Amounts payable | 17/49 | €140,157 | €171,266 | +€31,109 | +22.2% |
| Amounts payable within one year | 42/48 | €140,157 | €171,266 | +€31,109 | +22.2% |
| Trade debts | 44 | €2,502 | €2,415 | -€87 | -3.5% |
| Suppliers | 440/4 | €2,502 | €2,415 | -€87 | -3.5% |
| Taxes, remuneration and social security | 45 | €21,021 | €39,036 | +€18,015 | +85.7% |
| Taxes | 450/3 | €21,021 | €39,036 | +€18,015 | +85.7% |
| Other amounts payable | 47/48 | €116,634 | €129,815 | +€13,181 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,122 | €7,776 | +€1,654 | +27.0% |
| Other operating charges | 640/8 | €619 | €635 | +€16 | +2.6% |
| Non-recurring operating charges | 66A | €877 | €0 | -€877 | -100% |
| Gross operating margin | 9900 | €155,038 | €182,095 | +€27,057 | +17.5% |
| Operating profit (loss) | 9901 | €147,420 | €173,683 | +€26,263 | +17.8% |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.6% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.6% |
| Financial charges | 65/66B | €975 | €638 | -€337 | -34.5% |
| Recurring financial charges | 65 | €975 | €638 | -€337 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €146,447 | €173,045 | +€26,598 | +18.2% |
| Income taxes | 67/77 | €34,109 | €40,609 | +€6,501 | +19.1% |
| Profit (loss) for the period | 9904 | €112,339 | €132,435 | +€20,097 | +17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €112,339 | €132,435 | +€20,097 | +17.9% |
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 13 October 2026 via checked.be.