CLAEYS IT SERVICES: 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 IT SERVICES
Largest movements
- Cash +€56,946
up €56,946 (+67.5%), from €84,316 to €141,262
mainly Net result for the year (+€101,158) and Depreciation (+€12,917)
- Tangible fixed assets -€11,340
down €11,340 (-3.5%), from €326,806 to €315,466
of which Land and buildings: -€8,812
- Current investments -€11,057
down €11,057 (-8.5%), from €129,571 to €118,514
- Reserves +€101,158
up €101,158 (+37.4%), from €270,146 to €371,305
- Other debts -€50,771
down €50,771 (-95.4%), from €53,240 to €2,469
- Debts after one year -€12,628
down €12,628 (-8.5%), from €148,002 to €135,375
- Gross operating margin +€20,134
up €20,134 (+14.8%), from €135,736 to €155,870
- Taxes +€6,039
up €6,039 (+17.7%), from €34,157 to €40,197
- Financial income +€4,064
up €4,064 (+115%), from €3,534 to €7,598
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 | €562,383 | €599,677 | +€37,295 | +6.6% |
| Fixed assets | 21/28 | €326,806 | €315,466 | -€11,340 | -3.5% |
| Tangible fixed assets | 22/27 | €326,806 | €315,466 | -€11,340 | -3.5% |
| Land and buildings | 22 | €317,328 | €308,516 | -€8,812 | -2.8% |
| Plant, machinery and equipment | 23 | €666 | - | -€666 | |
| Furniture and vehicles | 24 | €8,812 | €6,950 | -€1,862 | -21.1% |
| Current assets | 29/58 | €235,577 | €284,211 | +€48,635 | +20.6% |
| Amounts receivable within one year | 40/41 | €19,536 | €23,065 | +€3,529 | +18.1% |
| Trade receivables | 40 | €19,465 | €21,851 | +€2,386 | +12.3% |
| Other amounts receivable | 41 | €71 | €1,214 | +€1,143 | +1,614% |
| Current investments | 50/53 | €129,571 | €118,514 | -€11,057 | -8.5% |
| Cash at bank and in hand | 54/58 | €84,316 | €141,262 | +€56,946 | +67.5% |
| Deferred charges and accrued income | 490/1 | €2,154 | €1,370 | -€783 | -36.4% |
| Total equity and liabilities | 10/49 | €562,383 | €599,677 | +€37,295 | +6.6% |
| Equity | 10/15 | €326,005 | €427,163 | +€101,158 | +31.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €270,146 | €371,305 | +€101,158 | +37.4% |
| Distributable reserves | 133 | €270,146 | €371,305 | +€101,158 | +37.4% |
| Profit (loss) carried forward | 14 | €49,658 | €49,658 | = | 0.0% |
| Amounts payable | 17/49 | €236,378 | €172,515 | -€63,863 | -27.0% |
| Amounts payable after more than one year | 17 | €148,002 | €135,375 | -€12,628 | -8.5% |
| Financial debts | 170/4 | €148,002 | €135,375 | -€12,628 | -8.5% |
| Amounts payable within one year | 42/48 | €88,375 | €37,140 | -€51,236 | -58.0% |
| Current portion of amounts payable after more than one year | 42 | €12,388 | €12,628 | +€240 | +1.9% |
| Trade debts | 44 | €6,562 | €5,219 | -€1,343 | -20.5% |
| Suppliers | 440/4 | €6,562 | €5,219 | -€1,343 | -20.5% |
| Taxes, remuneration and social security | 45 | €16,185 | €16,824 | +€639 | +3.9% |
| Taxes | 450/3 | €16,185 | €16,824 | +€639 | +3.9% |
| Other amounts payable | 47/48 | €53,240 | €2,469 | -€50,771 | -95.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,265 | €12,917 | -€348 | -2.6% |
| Other operating charges | 640/8 | €1,758 | €2,024 | +€266 | +15.1% |
| Non-recurring operating charges | 66A | - | €666 | +€666 | |
| Gross operating margin | 9900 | €135,736 | €155,870 | +€20,134 | +14.8% |
| Operating profit (loss) | 9901 | €120,714 | €140,264 | +€19,550 | +16.2% |
| Financial income | 75/76B | €3,534 | €7,598 | +€4,064 | +115% |
| Recurring financial income | 75 | €3,534 | €7,598 | +€4,064 | +115% |
| Financial charges | 65/66B | €6,903 | €6,507 | -€396 | -5.7% |
| Recurring financial charges | 65 | €6,903 | €6,507 | -€396 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €117,344 | €141,355 | +€24,011 | +20.5% |
| Income taxes | 67/77 | €34,157 | €40,197 | +€6,039 | +17.7% |
| Profit (loss) for the period | 9904 | €83,187 | €101,158 | +€17,972 | +21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €83,187 | €101,158 | +€17,972 | +21.6% |
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 14 October 2026 via checked.be.