CLAP COPY: 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 COPY
Largest movements
- Deferred charges and accrued income +€694
up €694 (+29.6%), from €2,344 to €3,038
- Profit (loss) carried forward +€10,169
up €10,169 (+14.2%), from -€71,364 to -€61,195
- Tax, wage and social debts -€8,653
down €8,653 (-68.3%), from €12,670 to €4,017
- Accrued charges and deferred income -€408
no longer reported in 2025 (was €408)
- Short-term financial debts -€395
down €395 (-4.1%), from €9,610 to €9,216
- Gross operating margin +€5,270
up €5,270 (+57.4%), from €9,186 to €14,456
- Taxes +€1,718
up €1,718 (+86.6%), from €1,983 to €3,702
- Financial charges -€966
down €966 (-43.8%), from €2,208 to €1,242
- Other operating charges -€803
down €803 (-95.5%), from €840 to €37
- Financial income -€446
down €446 (-39.1%), from €1,140 to €694
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,178 | €22,872 | +€694 | +3.1% |
| Current assets | 29/58 | €22,178 | €22,872 | +€694 | +3.1% |
| Amounts receivable after more than one year | 29 | €19,834 | €19,834 | = | 0.0% |
| Other amounts receivable | 291 | €19,834 | €19,834 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €2,344 | €3,038 | +€694 | +29.6% |
| Total equity and liabilities | 10/49 | €22,178 | €22,872 | +€694 | +3.1% |
| Equity | 10/15 | -€530 | €9,639 | +€10,169 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €52,234 | €52,234 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €25,644 | €25,644 | = | 0.0% |
| Distributable reserves | 133 | €24,730 | €24,730 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,364 | -€61,195 | +€10,169 | +14.2% |
| Amounts payable | 17/49 | €22,708 | €13,233 | -€9,475 | -41.7% |
| Amounts payable within one year | 42/48 | €22,300 | €13,233 | -€9,067 | -40.7% |
| Financial debts | 43 | €9,610 | €9,216 | -€395 | -4.1% |
| Credit institutions | 430/8 | €9,610 | €9,216 | -€395 | -4.1% |
| Trade debts | 44 | €20 | - | -€20 | |
| Suppliers | 440/4 | €20 | - | -€20 | |
| Taxes, remuneration and social security | 45 | €12,670 | €4,017 | -€8,653 | -68.3% |
| Taxes | 450/3 | €12,670 | €4,017 | -€8,653 | -68.3% |
| Accrued charges and deferred income | 492/3 | €408 | - | -€408 | |
| Other operating charges | 640/8 | €840 | €37 | -€803 | -95.5% |
| Gross operating margin | 9900 | €9,186 | €14,456 | +€5,270 | +57.4% |
| Operating profit (loss) | 9901 | €8,346 | €14,419 | +€6,072 | +72.8% |
| Financial income | 75/76B | €1,140 | €694 | -€446 | -39.1% |
| Recurring financial income | 75 | €1,140 | €694 | -€446 | -39.1% |
| Financial charges | 65/66B | €2,208 | €1,242 | -€966 | -43.8% |
| Recurring financial charges | 65 | €2,208 | €1,242 | -€966 | -43.8% |
| Profit (loss) for the period before taxes | 9903 | €7,279 | €13,871 | +€6,592 | +90.6% |
| Income taxes | 67/77 | €1,983 | €3,702 | +€1,718 | +86.6% |
| Profit (loss) for the period | 9904 | €5,295 | €10,169 | +€4,874 | +92.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,295 | €10,169 | +€4,874 | +92.0% |
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 17 October 2026 via checked.be.