Claezer: 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.
Claezer
Largest movements
- Cash +€30,799
up €30,799 (+77.9%), from €39,532 to €70,331
mainly Depreciation (+€34,954) and Net result for the year (+€19,216)
- Tangible fixed assets -€28,073
down €28,073 (-7.9%), from €354,577 to €326,504
of which Land and buildings: -€22,523
- Debts after one year -€29,570
down €29,570 (-10.1%), from €293,396 to €263,827
- Reserves +€18,383
up €18,383 (+20.2%), from €90,793 to €109,176
- Other debts +€12,265
up €12,265 (+183.6%), from €6,681 to €18,945
- Gross operating margin -€2,036
down €2,036 (-2.6%), from €78,717 to €76,681
- Financial charges -€1,116
down €1,116 (-12.9%), from €8,634 to €7,518
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.
Cash bridge derived
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 | €426,241 | €427,507 | +€1,267 | +0.3% |
| Fixed assets | 21/28 | €354,627 | €326,554 | -€28,073 | -7.9% |
| Tangible fixed assets | 22/27 | €354,577 | €326,504 | -€28,073 | -7.9% |
| Land and buildings | 22 | €320,132 | €297,609 | -€22,523 | -7.0% |
| Furniture and vehicles | 24 | €1,684 | €6,496 | +€4,812 | +285.8% |
| Leasing and similar rights | 25 | €32,761 | €22,399 | -€10,362 | -31.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €71,614 | €100,953 | +€29,339 | +41.0% |
| Amounts receivable within one year | 40/41 | €1,470 | €3,409 | +€1,939 | +131.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,470 | €3,409 | +€1,939 | +131.9% |
| Cash at bank and in hand | 54/58 | €39,532 | €70,331 | +€30,799 | +77.9% |
| Deferred charges and accrued income | 490/1 | €30,612 | €27,213 | -€3,399 | -11.1% |
| Total equity and liabilities | 10/49 | €426,241 | €427,507 | +€1,267 | +0.3% |
| Equity | 10/15 | €94,793 | €113,176 | +€18,383 | +19.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €90,793 | €109,176 | +€18,383 | +20.2% |
| Distributable reserves | 133 | €90,793 | €109,176 | +€18,383 | +20.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €331,448 | €314,331 | -€17,117 | -5.2% |
| Amounts payable after more than one year | 17 | €293,396 | €263,827 | -€29,570 | -10.1% |
| Financial debts | 170/4 | €293,396 | €263,827 | -€29,570 | -10.1% |
| Amounts payable within one year | 42/48 | €38,051 | €50,504 | +€12,453 | +32.7% |
| Current portion of amounts payable after more than one year | 42 | €28,944 | €29,570 | +€626 | +2.2% |
| Trade debts | 44 | €2,427 | €1,989 | -€438 | -18.0% |
| Suppliers | 440/4 | €2,427 | €1,989 | -€438 | -18.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €6,681 | €18,945 | +€12,265 | +183.6% |
| Remuneration, social security and pensions | 62 | - | €601 | +€601 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,491 | €34,954 | +€463 | +1.3% |
| Other operating charges | 640/8 | €5,828 | €6,331 | +€503 | +8.6% |
| Gross operating margin | 9900 | €78,717 | €76,681 | -€2,036 | -2.6% |
| Operating profit (loss) | 9901 | €38,398 | €34,796 | -€3,602 | -9.4% |
| Financial income | 75/76B | €55 | €0 | -€55 | -100.0% |
| Recurring financial income | 75 | €55 | €0 | -€55 | -100.0% |
| Financial charges | 65/66B | €8,634 | €7,518 | -€1,116 | -12.9% |
| Recurring financial charges | 65 | €8,634 | €7,518 | -€1,116 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €29,818 | €27,277 | -€2,541 | -8.5% |
| Income taxes | 67/77 | €8,530 | €8,061 | -€469 | -5.5% |
| Profit (loss) for the period | 9904 | €21,289 | €19,216 | -€2,072 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,289 | €19,216 | -€2,072 | -9.7% |
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 12 October 2026 via checked.be.