CLAPAT: what changed
Two fiscal 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.
CLAPAT
Largest movements
- Receivables within one year +€111,674
up €111,674 (+5614.6%), from €1,989 to €113,663
of which Trade receivables: +€87,073
- Cash +€56,793
up €56,793 (+76.4%), from €74,333 to €131,126
mainly Accrued charges and deferred income (+€70,412) and Net result for the year (+€51,085)
- Tangible fixed assets -€4,007
down €4,007 (-57.2%), from €7,004 to €2,997
of which Plant, machinery and equipment: -€4,007
- Deferred charges and accrued income +€3,603
new in 2024: €3,603
- Stocks and contracts -€2,836
down €2,836 (-91.4%), from €3,103 to €267
- Accrued charges and deferred income +€70,412
up €70,412 (+446.4%), from €15,774 to €86,186
- Tax, wage and social debts +€46,908
up €46,908 (+182.0%), from €25,771 to €72,679
of which Remuneration and social security: +€30,966
- Profit (loss) carried forward +€46,517
up €46,517 (+246.6%), from €18,862 to €65,379
- Gross operating margin +€84,097
up €84,097 (+100.4%), from €83,737 to €167,834
- Staff costs +€69,512
up €69,512 (+344.3%), from €20,191 to €89,703
- Other operating charges -€5,303
down €5,303 (-60.2%), from €8,809 to €3,506
- Taxes +€3,393
up €3,393 (+31.2%), from €10,869 to €14,262
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,179 | €258,406 | +€165,227 | +177.3% |
| Fixed assets | 21/28 | €13,754 | €9,747 | -€4,007 | -29.1% |
| Tangible fixed assets | 22/27 | €7,004 | €2,997 | -€4,007 | -57.2% |
| Plant, machinery and equipment | 23 | €6,415 | €2,408 | -€4,007 | -62.5% |
| Furniture and vehicles | 24 | €589 | €589 | = | 0.0% |
| Financial fixed assets | 28 | €6,750 | €6,750 | = | 0.0% |
| Current assets | 29/58 | €79,425 | €248,659 | +€169,234 | +213.1% |
| Stocks and contracts in progress | 3 | €3,103 | €267 | -€2,836 | -91.4% |
| Stocks | 30/36 | €3,103 | €267 | -€2,836 | -91.4% |
| Amounts receivable within one year | 40/41 | €1,989 | €113,663 | +€111,674 | +5614.6% |
| Trade receivables | 40 | - | €87,073 | +€87,073 | |
| Other amounts receivable | 41 | €1,989 | €26,590 | +€24,601 | +1236.9% |
| Cash at bank and in hand | 54/58 | €74,333 | €131,126 | +€56,793 | +76.4% |
| Deferred charges and accrued income | 490/1 | - | €3,603 | +€3,603 | |
| Total equity and liabilities | 10/49 | €93,179 | €258,406 | +€165,227 | +177.3% |
| Equity | 10/15 | €51,405 | €97,922 | +€46,517 | +90.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €13,993 | €13,993 | = | 0.0% |
| Non-distributable reserves | 130/1 | €875 | €875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €875 | €875 | = | 0.0% |
| Distributable reserves | 133 | €13,118 | €13,118 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,862 | €65,379 | +€46,517 | +246.6% |
| Amounts payable | 17/49 | €41,774 | €160,484 | +€118,710 | +284.2% |
| Amounts payable within one year | 42/48 | €26,000 | €74,298 | +€48,298 | +185.8% |
| Trade debts | 44 | €227 | €1,617 | +€1,390 | +612.3% |
| Suppliers | 440/4 | €227 | €1,617 | +€1,390 | +612.3% |
| Taxes, remuneration and social security | 45 | €25,771 | €72,679 | +€46,908 | +182.0% |
| Taxes | 450/3 | €23,509 | €39,451 | +€15,942 | +67.8% |
| Remuneration and social security | 454/9 | €2,262 | €33,228 | +€30,966 | +1369.0% |
| Other amounts payable | 47/48 | €2 | €2 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €15,774 | €86,186 | +€70,412 | +446.4% |
| Remuneration, social security and pensions | 62 | €20,191 | €89,703 | +€69,512 | +344.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,412 | €2,299 | -€1,113 | -32.6% |
| Other operating charges | 640/8 | €8,809 | €3,506 | -€5,303 | -60.2% |
| Gross operating margin | 9900 | €83,737 | €167,834 | +€84,097 | +100.4% |
| Operating profit (loss) | 9901 | €51,325 | €72,326 | +€21,001 | +40.9% |
| Financial income | 75/76B | €42 | - | -€42 | |
| Recurring financial income | 75 | €42 | - | -€42 | |
| Financial charges | 65/66B | €7,892 | €6,979 | -€913 | -11.6% |
| Recurring financial charges | 65 | €7,892 | €6,979 | -€913 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €43,475 | €65,347 | +€21,872 | +50.3% |
| Income taxes | 67/77 | €10,869 | €14,262 | +€3,393 | +31.2% |
| Profit (loss) for the period | 9904 | €32,606 | €51,085 | +€18,479 | +56.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,606 | €51,085 | +€18,479 | +56.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.