Claeys Creative (cc.): 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 Creative (cc.)
Largest movements
- Tangible fixed assets +€579,770
up €579,770 (+212%), from €273,215 to €852,986
of which Land and buildings: +€414,844
- Receivables within one year -€145,392
down €145,392 (-82.9%), from €175,390 to €29,998
of which Other amounts receivable: -€142,074
- Cash +€44,352
up €44,352 (+150%), from €29,494 to €73,846
mainly Debts after one year (+€518,454) and Other debts (+€154,091)
- Debts after one year +€518,454
up €518,454 (+2,532%), from €20,478 to €538,932
- Reserves -€164,026
down €164,026 (-44.6%), from €367,969 to €203,943
- Other debts +€154,091
up €154,091 (+15,138%), from €1,018 to €155,109
- Tax, wage and social debts -€44,172
down €44,172 (-72.4%), from €61,047 to €16,875
of which Taxes: -€43,422
- Current portion of long-term debt +€20,099
up €20,099 (+183%), from €10,988 to €31,087
- Gross operating margin -€40,898
down €40,898 (-16.3%), from €250,690 to €209,793
- Depreciation +€23,524
up €23,524 (+57.6%), from €40,857 to €64,380
- Taxes -€16,772
down €16,772 (-35.0%), from €47,965 to €31,193
- Financial charges +€2,730
up €2,730 (+106%), from €2,566 to €5,296
of which Financial charges: +€3,480
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 | €479,857 | €958,544 | +€478,688 | +99.8% |
| Fixed assets | 21/28 | €273,215 | €852,986 | +€579,770 | +212% |
| Tangible fixed assets | 22/27 | €273,215 | €852,986 | +€579,770 | +212% |
| Land and buildings | 22 | - | €414,844 | +€414,844 | |
| Furniture and vehicles | 24 | €111,173 | €106,376 | -€4,797 | -4.3% |
| Other tangible fixed assets | 26 | €148,542 | €148,042 | -€501 | -0.3% |
| Assets under construction and advance payments | 27 | €13,500 | €183,724 | +€170,224 | +1,261% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €206,641 | €105,559 | -€101,082 | -48.9% |
| Amounts receivable within one year | 40/41 | €175,390 | €29,998 | -€145,392 | -82.9% |
| Trade receivables | 40 | €18,871 | €15,552 | -€3,318 | -17.6% |
| Other amounts receivable | 41 | €156,519 | €14,445 | -€142,074 | -90.8% |
| Cash at bank and in hand | 54/58 | €29,494 | €73,846 | +€44,352 | +150% |
| Deferred charges and accrued income | 490/1 | €1,758 | €1,715 | -€43 | -2.4% |
| Total equity and liabilities | 10/49 | €479,857 | €958,544 | +€478,688 | +99.8% |
| Equity | 10/15 | €373,969 | €209,943 | -€164,026 | -43.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €367,969 | €203,943 | -€164,026 | -44.6% |
| Distributable reserves | 133 | €367,969 | €203,943 | -€164,026 | -44.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €105,888 | €748,602 | +€642,714 | +607% |
| Amounts payable after more than one year | 17 | €20,478 | €538,932 | +€518,454 | +2,532% |
| Financial debts | 170/4 | €20,478 | €538,932 | +€518,454 | +2,532% |
| Amounts payable within one year | 42/48 | €85,410 | €208,020 | +€122,610 | +144% |
| Current portion of amounts payable after more than one year | 42 | €10,988 | €31,087 | +€20,099 | +183% |
| Trade debts | 44 | €12,357 | €4,949 | -€7,408 | -60.0% |
| Suppliers | 440/4 | €12,357 | €4,949 | -€7,408 | -60.0% |
| Taxes, remuneration and social security | 45 | €61,047 | €16,875 | -€44,172 | -72.4% |
| Taxes | 450/3 | €59,047 | €15,625 | -€43,422 | -73.5% |
| Remuneration and social security | 454/9 | €2,000 | €1,250 | -€750 | -37.5% |
| Other amounts payable | 47/48 | €1,018 | €155,109 | +€154,091 | +15,138% |
| Accrued charges and deferred income | 492/3 | - | €1,650 | +€1,650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,857 | €64,380 | +€23,524 | +57.6% |
| Other operating charges | 640/8 | €1,329 | €2,956 | +€1,627 | +122% |
| Non-recurring operating charges | 66A | €11,000 | €3,391 | -€7,609 | -69.2% |
| Gross operating margin | 9900 | €250,690 | €209,793 | -€40,898 | -16.3% |
| Operating profit (loss) | 9901 | €197,505 | €139,065 | -€58,440 | -29.6% |
| Financial income | 75/76B | €1,257 | €1,045 | -€213 | -16.9% |
| Recurring financial income | 75 | €757 | €1,045 | +€287 | +37.9% |
| Non-recurring financial income | 76B | €500 | €0 | -€500 | -100% |
| Financial charges | 65/66B | €2,566 | €5,296 | +€2,730 | +106% |
| Recurring financial charges | 65 | €1,816 | €5,296 | +€3,480 | +192% |
| Non-recurring financial charges | 66B | €750 | €0 | -€750 | -100% |
| Profit (loss) for the period before taxes | 9903 | €196,197 | €134,814 | -€61,383 | -31.3% |
| Income taxes | 67/77 | €47,965 | €31,193 | -€16,772 | -35.0% |
| Profit (loss) for the period | 9904 | €148,232 | €103,621 | -€44,611 | -30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €148,232 | €103,621 | -€44,611 | -30.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.