CLAEYS ENGINEERING: 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 ENGINEERING
Largest movements
- Receivables within one year -€95,725
down €95,725 (-37.0%), from €258,653 to €162,928
of which Trade receivables: -€57,270
- Cash -€22,366
down €22,366 (-73.0%), from €30,653 to €8,287
mainly Trade debts (-€113,239) and Contributions, distributions and other (-€47,175)
- Tangible fixed assets -€11,640
down €11,640 (-28.9%), from €40,334 to €28,695
of which Furniture and vehicles: -€10,173
- Trade debts -€113,239
down €113,239 (-82.5%), from €137,238 to €23,999
- Reserves -€29,540
down €29,540 (-16.8%), from €176,110 to €146,570
of which Distributable reserves: -€29,540
- Tax, wage and social debts +€15,760
up €15,760 (+442%), from €3,569 to €19,329
of which Taxes: +€15,760
- Other debts -€4,965
down €4,965 (-79.5%), from €6,246 to €1,281
- Gross operating margin +€36,236
up €36,236 (+400%), from €9,059 to €45,295
- Taxes +€6,038
up €6,038 (+104%), from €5,818 to €11,856
- Financial income -€5,001
down €5,001 (-100.0%), from €5,001 to €0
- Depreciation +€1,996
up €1,996 (+20.7%), from €9,643 to €11,640
- Financial charges -€490
down €490 (-68.8%), from €711 to €222
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 | €339,253 | €209,779 | -€129,474 | -38.2% |
| Fixed assets | 21/28 | €40,334 | €28,695 | -€11,640 | -28.9% |
| Tangible fixed assets | 22/27 | €40,334 | €28,695 | -€11,640 | -28.9% |
| Plant, machinery and equipment | 23 | €4,404 | €2,937 | -€1,467 | -33.3% |
| Furniture and vehicles | 24 | €35,930 | €25,757 | -€10,173 | -28.3% |
| Current assets | 29/58 | €298,919 | €181,084 | -€117,834 | -39.4% |
| Amounts receivable within one year | 40/41 | €258,653 | €162,928 | -€95,725 | -37.0% |
| Trade receivables | 40 | €176,727 | €119,457 | -€57,270 | -32.4% |
| Other amounts receivable | 41 | €81,926 | €43,471 | -€38,455 | -46.9% |
| Cash at bank and in hand | 54/58 | €30,653 | €8,287 | -€22,366 | -73.0% |
| Deferred charges and accrued income | 490/1 | €9,613 | €9,869 | +€256 | +2.7% |
| Total equity and liabilities | 10/49 | €339,253 | €209,779 | -€129,474 | -38.2% |
| Equity | 10/15 | €191,703 | €165,170 | -€26,533 | -13.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €176,110 | €146,570 | -€29,540 | -16.8% |
| Tax-exempt reserves | 132 | €3,050 | €3,050 | = | 0.0% |
| Distributable reserves | 133 | €173,060 | €143,520 | -€29,540 | -17.1% |
| Profit (loss) carried forward | 14 | -€3,007 | €0 | +€3,007 | |
| Amounts payable | 17/49 | €147,550 | €44,610 | -€102,941 | -69.8% |
| Amounts payable within one year | 42/48 | €147,053 | €44,610 | -€102,443 | -69.7% |
| Trade debts | 44 | €137,238 | €23,999 | -€113,239 | -82.5% |
| Suppliers | 440/4 | €137,238 | €23,999 | -€113,239 | -82.5% |
| Taxes, remuneration and social security | 45 | €3,569 | €19,329 | +€15,760 | +442% |
| Taxes | 450/3 | €3,569 | €19,329 | +€15,760 | +442% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €6,246 | €1,281 | -€4,965 | -79.5% |
| Accrued charges and deferred income | 492/3 | €497 | €0 | -€497 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,643 | €11,640 | +€1,996 | +20.7% |
| Other operating charges | 640/8 | €894 | €936 | +€42 | +4.7% |
| Gross operating margin | 9900 | €9,059 | €45,295 | +€36,236 | +400% |
| Operating profit (loss) | 9901 | -€1,478 | €32,719 | +€34,197 | |
| Financial income | 75/76B | €5,001 | €0 | -€5,001 | -100.0% |
| Recurring financial income | 75 | €5,001 | €0 | -€5,001 | -100.0% |
| Financial charges | 65/66B | €711 | €222 | -€490 | -68.8% |
| Recurring financial charges | 65 | €711 | €222 | -€490 | -68.8% |
| Profit (loss) for the period before taxes | 9903 | €2,811 | €32,498 | +€29,686 | +1,056% |
| Income taxes | 67/77 | €5,818 | €11,856 | +€6,038 | +104% |
| Profit (loss) for the period | 9904 | -€3,007 | €20,641 | +€23,648 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,007 | €20,641 | +€23,648 |
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 15 October 2026 via checked.be.