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
- Receivables within one year -€15,125
down €15,125 (-50.0%), from €30,250 to €15,125
- Cash +€11,152
up €11,152 (+5.0%), from €224,387 to €235,539
mainly Net result for the year (+€52,276) and Receivables within one year (+€15,125)
- Reserves +€51,500
up €51,500 (+19.9%), from €259,060 to €310,560
- Debts after one year -€40,000
down €40,000 (-33.3%), from €120,000 to €80,000
- Current portion of long-term debt -€9,341
down €9,341 (-100%), from €9,341 to €0
- Tax, wage and social debts -€7,936
down €7,936 (-38.5%), from €20,615 to €12,679
of which Taxes: -€5,567
- Gross operating margin -€16,143
down €16,143 (-17.4%), from €92,650 to €76,507
- Taxes -€3,535
down €3,535 (-14.8%), from €23,943 to €20,408
- Financial income +€1,704
up €1,704 (+137%), from €1,248 to €2,951
- Financial charges -€1,626
down €1,626 (-57.2%), from €2,841 to €1,215
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 | €586,471 | €578,831 | -€7,640 | -1.3% |
| Fixed assets | 21/28 | €331,834 | €328,167 | -€3,667 | -1.1% |
| Tangible fixed assets | 22/27 | €331,834 | €328,167 | -€3,667 | -1.1% |
| Land and buildings | 22 | €318,605 | €318,605 | = | 0.0% |
| Other tangible fixed assets | 26 | €13,229 | €9,562 | -€3,667 | -27.7% |
| Current assets | 29/58 | €254,637 | €250,664 | -€3,973 | -1.6% |
| Amounts receivable within one year | 40/41 | €30,250 | €15,125 | -€15,125 | -50.0% |
| Trade receivables | 40 | €30,250 | €15,125 | -€15,125 | -50.0% |
| Cash at bank and in hand | 54/58 | €224,387 | €235,539 | +€11,152 | +5.0% |
| Total equity and liabilities | 10/49 | €586,471 | €578,831 | -€7,640 | -1.3% |
| Equity | 10/15 | €432,390 | €484,666 | +€52,276 | +12.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €259,060 | €310,560 | +€51,500 | +19.9% |
| Distributable reserves | 133 | €259,060 | €310,560 | +€51,500 | +19.9% |
| Profit (loss) carried forward | 14 | €154,730 | €155,506 | +€776 | +0.5% |
| Amounts payable | 17/49 | €154,081 | €94,165 | -€59,916 | -38.9% |
| Amounts payable after more than one year | 17 | €120,000 | €80,000 | -€40,000 | -33.3% |
| Other amounts payable | 178/9 | €120,000 | €80,000 | -€40,000 | -33.3% |
| Amounts payable within one year | 42/48 | €34,081 | €14,165 | -€19,916 | -58.4% |
| Current portion of amounts payable after more than one year | 42 | €9,341 | €0 | -€9,341 | -100% |
| Trade debts | 44 | €3,178 | €439 | -€2,739 | -86.2% |
| Suppliers | 440/4 | €3,178 | €439 | -€2,739 | -86.2% |
| Taxes, remuneration and social security | 45 | €20,615 | €12,679 | -€7,936 | -38.5% |
| Taxes | 450/3 | €18,246 | €12,679 | -€5,567 | -30.5% |
| Remuneration and social security | 454/9 | €2,369 | €0 | -€2,369 | -100% |
| Other amounts payable | 47/48 | €948 | €1,047 | +€99 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,667 | €3,667 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,323 | €1,893 | +€569 | +43.0% |
| Gross operating margin | 9900 | €92,650 | €76,507 | -€16,143 | -17.4% |
| Operating profit (loss) | 9901 | €87,660 | €70,947 | -€16,712 | -19.1% |
| Financial income | 75/76B | €1,248 | €2,951 | +€1,704 | +137% |
| Recurring financial income | 75 | €1,248 | €2,951 | +€1,704 | +137% |
| Financial charges | 65/66B | €2,841 | €1,215 | -€1,626 | -57.2% |
| Recurring financial charges | 65 | €2,841 | €1,215 | -€1,626 | -57.2% |
| Profit (loss) for the period before taxes | 9903 | €86,067 | €72,684 | -€13,382 | -15.5% |
| Income taxes | 67/77 | €23,943 | €20,408 | -€3,535 | -14.8% |
| Profit (loss) for the period | 9904 | €62,123 | €52,276 | -€9,847 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €62,123 | €52,276 | -€9,847 | -15.9% |
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 24 October 2026 via checked.be.