CLAEYS D: 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 D
Largest movements
- Cash +€18,460
up €18,460 (+279%), from €6,612 to €25,072
mainly Net result for the year (+€25,659)
- Deferred charges and accrued income +€1,193
up €1,193 (+216%), from €551 to €1,744
- Reserves +€25,659
up €25,659 (+367%), from €6,999 to €32,658
- Trade debts -€4,327
down €4,327 (-100%), from €4,327 to €0
- Tax, wage and social debts -€1,679
down €1,679 (-25.0%), from €6,712 to €5,033
of which Taxes: -€1,679
- Gross operating margin +€23,965
up €23,965 (+259%), from €9,252 to €33,217
- Taxes +€5,183
up €5,183 (+257%), from €2,017 to €7,199
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 | €18,289 | €37,941 | +€19,653 | +107% |
| Current assets | 29/58 | €18,289 | €37,941 | +€19,653 | +107% |
| Amounts receivable within one year | 40/41 | €11,125 | €11,125 | = | 0.0% |
| Trade receivables | 40 | €10,890 | €10,890 | = | 0.0% |
| Other amounts receivable | 41 | €235 | €235 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,612 | €25,072 | +€18,460 | +279% |
| Deferred charges and accrued income | 490/1 | €551 | €1,744 | +€1,193 | +216% |
| Total equity and liabilities | 10/49 | €18,289 | €37,941 | +€19,653 | +107% |
| Equity | 10/15 | €7,249 | €32,908 | +€25,659 | +354% |
| Contributions | 10/11 | €250 | €250 | = | 0.0% |
| Reserves | 13 | €6,999 | €32,658 | +€25,659 | +367% |
| Distributable reserves | 133 | €6,999 | €32,658 | +€25,659 | +367% |
| Amounts payable | 17/49 | €11,039 | €5,033 | -€6,006 | -54.4% |
| Amounts payable within one year | 42/48 | €11,039 | €5,033 | -€6,006 | -54.4% |
| Trade debts | 44 | €4,327 | €0 | -€4,327 | -100% |
| Suppliers | 440/4 | €4,327 | €0 | -€4,327 | -100% |
| Taxes, remuneration and social security | 45 | €6,712 | €5,033 | -€1,679 | -25.0% |
| Taxes | 450/3 | €4,478 | €2,799 | -€1,679 | -37.5% |
| Remuneration and social security | 454/9 | €2,234 | €2,234 | = | 0.0% |
| Other operating charges | 640/8 | €198 | €316 | +€118 | +59.4% |
| Gross operating margin | 9900 | €9,252 | €33,217 | +€23,965 | +259% |
| Operating profit (loss) | 9901 | €9,054 | €32,901 | +€23,847 | +263% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €38 | €54 | +€16 | +43.9% |
| Recurring financial charges | 65 | €38 | €54 | +€16 | +43.9% |
| Profit (loss) for the period before taxes | 9903 | €9,016 | €32,858 | +€23,842 | +264% |
| Income taxes | 67/77 | €2,017 | €7,199 | +€5,183 | +257% |
| Profit (loss) for the period | 9904 | €6,999 | €25,659 | +€18,659 | +267% |
| Profit (loss) for the period to be appropriated | 9905 | €6,999 | €25,659 | +€18,659 | +267% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.