CLAP COPY 2000: 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 2000
Largest movements
- Cash -€28,005
down €28,005 (-30.0%), from €93,210 to €65,205
mainly Trade debts (-€21,522) and Tax, wage and social debts (-€9,990)
- Tangible fixed assets -€2,166
down €2,166 (-12.4%), from €17,430 to €15,264
of which Plant, machinery and equipment: -€4,066
- Stocks and contracts +€2,143
up €2,143 (+228%), from €942 to €3,085
- Trade debts -€21,522
down €21,522 (-68.2%), from €31,535 to €10,013
- Tax, wage and social debts -€9,990
down €9,990 (-33.3%), from €29,962 to €19,972
of which Remuneration and social security: -€7,730
- Reserves +€6,330
up €6,330 (+12.5%), from €50,750 to €57,080
of which Distributable reserves: +€6,330
- Other debts -€3,000
down €3,000 (-54.5%), from €5,500 to €2,500
- Gross operating margin -€18,877
down €18,877 (-14.0%), from €135,263 to €116,387
- Taxes -€4,437
down €4,437 (-54.6%), from €8,129 to €3,692
- Staff costs +€4,083
up €4,083 (+4.4%), from €91,964 to €96,047
- Depreciation +€3,272
up €3,272 (+221%), from €1,479 to €4,752
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 | €136,632 | €108,458 | -€28,174 | -20.6% |
| Fixed assets | 21/28 | €17,499 | €15,333 | -€2,166 | -12.4% |
| Tangible fixed assets | 22/27 | €17,430 | €15,264 | -€2,166 | -12.4% |
| Plant, machinery and equipment | 23 | €16,618 | €12,551 | -€4,066 | -24.5% |
| Furniture and vehicles | 24 | €813 | €2,713 | +€1,900 | +234% |
| Financial fixed assets | 28 | €69 | €69 | = | 0.0% |
| Current assets | 29/58 | €119,133 | €93,125 | -€26,008 | -21.8% |
| Stocks and contracts in progress | 3 | €942 | €3,085 | +€2,143 | +228% |
| Stocks | 30/36 | €942 | €3,085 | +€2,143 | +228% |
| Amounts receivable within one year | 40/41 | €24,599 | €24,438 | -€161 | -0.7% |
| Trade receivables | 40 | €17,782 | €13,309 | -€4,473 | -25.2% |
| Other amounts receivable | 41 | €6,816 | €11,129 | +€4,313 | +63.3% |
| Cash at bank and in hand | 54/58 | €93,210 | €65,205 | -€28,005 | -30.0% |
| Deferred charges and accrued income | 490/1 | €383 | €397 | +€14 | +3.7% |
| Total equity and liabilities | 10/49 | €136,632 | €108,458 | -€28,174 | -20.6% |
| Equity | 10/15 | €69,635 | €75,973 | +€6,338 | +9.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €50,750 | €57,080 | +€6,330 | +12.5% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €32,000 | €38,330 | +€6,330 | +19.8% |
| Profit (loss) carried forward | 14 | €293 | €301 | +€8 | +2.6% |
| Amounts payable | 17/49 | €66,997 | €32,485 | -€34,512 | -51.5% |
| Amounts payable within one year | 42/48 | €66,997 | €32,485 | -€34,512 | -51.5% |
| Trade debts | 44 | €31,535 | €10,013 | -€21,522 | -68.2% |
| Suppliers | 440/4 | €31,535 | €10,013 | -€21,522 | -68.2% |
| Taxes, remuneration and social security | 45 | €29,962 | €19,972 | -€9,990 | -33.3% |
| Taxes | 450/3 | €8,975 | €6,715 | -€2,260 | -25.2% |
| Remuneration and social security | 454/9 | €20,988 | €13,257 | -€7,730 | -36.8% |
| Other amounts payable | 47/48 | €5,500 | €2,500 | -€3,000 | -54.5% |
| Remuneration, social security and pensions | 62 | €91,964 | €96,047 | +€4,083 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,479 | €4,752 | +€3,272 | +221% |
| Other operating charges | 640/8 | €1,326 | €1,346 | +€20 | +1.5% |
| Gross operating margin | 9900 | €135,263 | €116,387 | -€18,877 | -14.0% |
| Operating profit (loss) | 9901 | €40,495 | €14,242 | -€26,252 | -64.8% |
| Financial income | 75/76B | €109 | €471 | +€362 | +332% |
| Recurring financial income | 75 | €109 | €471 | +€362 | +332% |
| Financial charges | 65/66B | €3,429 | €4,684 | +€1,254 | +36.6% |
| Recurring financial charges | 65 | €3,429 | €4,684 | +€1,254 | +36.6% |
| Profit (loss) for the period before taxes | 9903 | €37,174 | €10,029 | -€27,145 | -73.0% |
| Income taxes | 67/77 | €8,129 | €3,692 | -€4,437 | -54.6% |
| Profit (loss) for the period | 9904 | €29,046 | €6,338 | -€22,708 | -78.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,046 | €6,338 | -€22,708 | -78.2% |
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 16 October 2026 via checked.be.