CLAP ALONG: 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.
CLAP ALONG
Largest movements
- Cash +€80,108
up €80,108 (+140%), from €57,306 to €137,414
mainly Net result for the year (+€95,692) and Tax, wage and social debts (+€11,778)
- Receivables within one year +€16,337
up €16,337 (+27.2%), from €60,063 to €76,400
of which Trade receivables: +€8,337
- Tangible fixed assets -€2,345
down €2,345 (-15.3%), from €15,293 to €12,949
of which Land and buildings: -€2,500
- Profit (loss) carried forward +€95,692
up €95,692 (+3,025%), from €3,164 to €98,855
- Tax, wage and social debts +€11,778
up €11,778 (+49.0%), from €24,030 to €35,807
- Trade debts -€9,197
down €9,197 (-63.3%), from €14,529 to €5,332
- Other debts -€3,501
down €3,501 (-4.9%), from €72,119 to €68,619
- Gross operating margin +€47,129
up €47,129 (+58.6%), from €80,433 to €127,562
- Taxes +€11,698
up €11,698 (+79.2%), from €14,767 to €26,465
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 | €132,704 | €227,476 | +€94,772 | +71.4% |
| Fixed assets | 21/28 | €15,335 | €12,990 | -€2,345 | -15.3% |
| Tangible fixed assets | 22/27 | €15,293 | €12,949 | -€2,345 | -15.3% |
| Land and buildings | 22 | €13,040 | €10,540 | -€2,500 | -19.2% |
| Furniture and vehicles | 24 | €2,254 | €2,409 | +€155 | +6.9% |
| Financial fixed assets | 28 | €41 | €41 | = | 0.0% |
| Current assets | 29/58 | €117,370 | €214,486 | +€97,117 | +82.7% |
| Amounts receivable within one year | 40/41 | €60,063 | €76,400 | +€16,337 | +27.2% |
| Trade receivables | 40 | €40,063 | €48,400 | +€8,337 | +20.8% |
| Other amounts receivable | 41 | €20,000 | €28,000 | +€8,000 | +40.0% |
| Cash at bank and in hand | 54/58 | €57,306 | €137,414 | +€80,108 | +140% |
| Deferred charges and accrued income | 490/1 | - | €672 | +€672 | |
| Total equity and liabilities | 10/49 | €132,704 | €227,476 | +€94,772 | +71.4% |
| Equity | 10/15 | €22,027 | €117,718 | +€95,692 | +434% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €263 | €263 | = | 0.0% |
| Distributable reserves | 133 | €263 | €263 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,164 | €98,855 | +€95,692 | +3,025% |
| Amounts payable | 17/49 | €110,678 | €109,758 | -€920 | -0.8% |
| Amounts payable within one year | 42/48 | €110,678 | €109,758 | -€920 | -0.8% |
| Trade debts | 44 | €14,529 | €5,332 | -€9,197 | -63.3% |
| Suppliers | 440/4 | €14,529 | €5,332 | -€9,197 | -63.3% |
| Taxes, remuneration and social security | 45 | €24,030 | €35,807 | +€11,778 | +49.0% |
| Taxes | 450/3 | €24,030 | €35,807 | +€11,778 | +49.0% |
| Other amounts payable | 47/48 | €72,119 | €68,619 | -€3,501 | -4.9% |
| Remuneration, social security and pensions | 62 | €1,658 | €1,658 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,125 | €3,314 | -€810 | -19.6% |
| Other operating charges | 640/8 | €387 | €230 | -€157 | -40.6% |
| Non-recurring operating charges | 66A | €825 | €5 | -€820 | -99.4% |
| Gross operating margin | 9900 | €80,433 | €127,562 | +€47,129 | +58.6% |
| Operating profit (loss) | 9901 | €73,438 | €122,355 | +€48,917 | +66.6% |
| Financial income | 75/76B | €2 | €1 | -€1 | -60.0% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -60.0% |
| Financial charges | 65/66B | €306 | €198 | -€108 | -35.4% |
| Recurring financial charges | 65 | €306 | €198 | -€108 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | €73,133 | €122,157 | +€49,024 | +67.0% |
| Income taxes | 67/77 | €14,767 | €26,465 | +€11,698 | +79.2% |
| Profit (loss) for the period | 9904 | €58,366 | €95,692 | +€37,326 | +64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €58,366 | €95,692 | +€37,326 | +64.0% |
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 18 October 2026 via checked.be.