Claeys 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.
Claeys Consulting
Largest movements
- Cash +€65,938
up €65,938 (+35.5%), from €185,515 to €251,453
mainly Debts after one year (+€154,432) and Receivables after one year (+€46,602)
- Receivables after one year -€46,602
down €46,602 (-95.6%), from €48,762 to €2,160
- Receivables within one year +€40,039
up €40,039 (+855%), from €4,682 to €44,721
of which Trade receivables: +€37,519
- Profit (loss) carried forward -€163,963
down €163,963 (-80.4%), from €203,918 to €39,955
- Debts after one year +€154,432
new in 2025: €154,432
- Tax, wage and social debts +€45,550
new in 2025: €45,550
- Reserves +€22,233
new in 2025: €22,233
- Purchases and services -€18,723
down €18,723 (-13.9%), from €134,698 to €115,975
- Gross operating margin +€12,908
up €12,908 (+17.9%), from €71,914 to €84,822
- Depreciation -€4,813
down €4,813 (-84.4%), from €5,700 to €887
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 | €241,141 | €299,629 | +€58,488 | +24.3% |
| Fixed assets | 21/28 | €2,182 | €1,295 | -€887 | -40.7% |
| Tangible fixed assets | 22/27 | €2,182 | €1,295 | -€887 | -40.7% |
| Plant, machinery and equipment | 23 | €382 | - | -€382 | |
| Furniture and vehicles | 24 | €1,800 | €1,295 | -€505 | -28.1% |
| Current assets | 29/58 | €238,959 | €298,334 | +€59,375 | +24.8% |
| Amounts receivable after more than one year | 29 | €48,762 | €2,160 | -€46,602 | -95.6% |
| Trade receivables | 290 | €48,762 | €2,160 | -€46,602 | -95.6% |
| Amounts receivable within one year | 40/41 | €4,682 | €44,721 | +€40,039 | +855% |
| Trade receivables | 40 | €4,682 | €42,201 | +€37,519 | +801% |
| Other amounts receivable | 41 | - | €2,520 | +€2,520 | |
| Cash at bank and in hand | 54/58 | €185,515 | €251,453 | +€65,938 | +35.5% |
| Total equity and liabilities | 10/49 | €241,141 | €299,629 | +€58,488 | +24.3% |
| Equity | 10/15 | €233,918 | €92,188 | -€141,730 | -60.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Capital | 10 | €30,000 | €30,000 | = | 0.0% |
| Issued capital | 100 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | - | €22,233 | +€22,233 | |
| Distributable reserves | 133 | - | €22,233 | +€22,233 | |
| Profit (loss) carried forward | 14 | €203,918 | €39,955 | -€163,963 | -80.4% |
| Amounts payable | 17/49 | €7,223 | €207,441 | +€200,218 | +2,772% |
| Amounts payable after more than one year | 17 | - | €154,432 | +€154,432 | |
| Other amounts payable | 178/9 | - | €154,432 | +€154,432 | |
| Amounts payable within one year | 42/48 | €7,223 | €53,009 | +€45,786 | +634% |
| Trade debts | 44 | €7,223 | €7,459 | +€236 | +3.3% |
| Suppliers | 440/4 | €7,223 | €7,459 | +€236 | +3.3% |
| Taxes, remuneration and social security | 45 | - | €45,550 | +€45,550 | |
| Taxes | 450/3 | - | €45,550 | +€45,550 | |
| Goods, raw materials, services and sundry goods | 60/61 | €134,698 | €115,975 | -€18,723 | -13.9% |
| Remuneration, social security and pensions | 62 | €43,980 | €43,980 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,700 | €887 | -€4,813 | -84.4% |
| Gross operating margin | 9900 | €71,914 | €84,822 | +€12,908 | +17.9% |
| Operating profit (loss) | 9901 | €22,234 | €39,955 | +€17,721 | +79.7% |
| Profit (loss) for the period before taxes | 9903 | €22,234 | €39,955 | +€17,721 | +79.7% |
| Profit (loss) for the period | 9904 | €22,234 | €39,955 | +€17,721 | +79.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,234 | €39,955 | +€17,721 | +79.7% |
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 28 October 2026 via checked.be.