ClaPimmo: 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.
What changed
ClaPimmo
NACE 64.210, Activities of holding companies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€380,647
2024 · €255,100+€125,547
Equity
€332,539
2024 · -€48,108+€380,647
Cash
€22,214
2024 · €6,359+€15,856
Balance sheet total
€4.0m
2024 · €3.9m+€85,544
Largest movements
Assets
- Receivables within one year +€81,618
up €81,618 (+28.7%), from €284,859 to €366,478
Equity and liabilities
- Profit (loss) carried forward +€281,584
up €281,584, from -€164,045 to €117,539
- Other debts -€274,816
down €274,816 (-28.1%), from €979,561 to €704,744
- Reserves +€99,063
up €99,063 (+10,572%), from €937 to €100,000
Income statement
- Gross operating margin +€126,126
up €126,126 (+27.1%), from €464,587 to €590,712
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.
Result 2024
€255,100
Gross operating margin
+€126,126
Staff costs
-€1,744
Depreciation
-€538
Other operating charges
-€3,946
Financial charges
+€5,650
Result 2025
€380,647
raises the resultlowers the result
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.
From operations
+€53,603
Investment
€0
Financing
-€37,747
Cash 2024
€6,359
From operations (derived)
+€53,603
Net result for the year
+€380,647
Depreciation
+€11,980
Receivables within one year
-€81,618
Deferred charges and accrued income
-€50
Trade debts
-€2,641
Tax, wage and social debts
+€18,730
Other debts
-€274,816
Accrued charges and deferred income
+€1,371
Financing
-€37,747
Debts after one year
-€31,472
Current portion of long-term debt
-€6,275
Cash 2025
€22,214
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,869,106 | €3,954,650 | +€85,544 | +2.2% |
| Fixed assets | 21/28 | €3,576,882 | €3,564,902 | -€11,980 | -0.3% |
| Tangible fixed assets | 22/27 | €250,165 | €238,185 | -€11,980 | -4.8% |
| Land and buildings | 22 | €246,668 | €235,433 | -€11,235 | -4.6% |
| Plant, machinery and equipment | 23 | €3,497 | €2,752 | -€745 | -21.3% |
| Financial fixed assets | 28 | €3,326,717 | €3,326,717 | = | 0.0% |
| Current assets | 29/58 | €292,224 | €389,748 | +€97,524 | +33.4% |
| Amounts receivable within one year | 40/41 | €284,859 | €366,478 | +€81,618 | +28.7% |
| Trade receivables | 40 | €284,859 | €366,478 | +€81,618 | +28.7% |
| Cash at bank and in hand | 54/58 | €6,359 | €22,214 | +€15,856 | +249% |
| Deferred charges and accrued income | 490/1 | €1,006 | €1,056 | +€50 | +5.0% |
| Total equity and liabilities | 10/49 | €3,869,106 | €3,954,650 | +€85,544 | +2.2% |
| Equity | 10/15 | -€48,108 | €332,539 | +€380,647 | |
| Contributions | 10/11 | €115,000 | €115,000 | = | 0.0% |
| Reserves | 13 | €937 | €100,000 | +€99,063 | +10,572% |
| Distributable reserves | 133 | €937 | €100,000 | +€99,063 | +10,572% |
| Profit (loss) carried forward | 14 | -€164,045 | €117,539 | +€281,584 | |
| Amounts payable | 17/49 | €3,917,215 | €3,622,111 | -€295,104 | -7.5% |
| Amounts payable after more than one year | 17 | €2,839,992 | €2,808,520 | -€31,472 | -1.1% |
| Financial debts | 170/4 | €113,638 | €82,166 | -€31,472 | -27.7% |
| Other amounts payable | 178/9 | €2,726,354 | €2,726,354 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,077,223 | €812,220 | -€265,003 | -24.6% |
| Current portion of amounts payable after more than one year | 42 | €38,232 | €31,957 | -€6,275 | -16.4% |
| Trade debts | 44 | €5,055 | €2,415 | -€2,641 | -52.2% |
| Suppliers | 440/4 | €5,055 | €2,415 | -€2,641 | -52.2% |
| Taxes, remuneration and social security | 45 | €54,375 | €73,104 | +€18,730 | +34.4% |
| Taxes | 450/3 | €41,019 | €59,410 | +€18,391 | +44.8% |
| Remuneration and social security | 454/9 | €13,356 | €13,695 | +€339 | +2.5% |
| Other amounts payable | 47/48 | €979,561 | €704,744 | -€274,816 | -28.1% |
| Accrued charges and deferred income | 492/3 | - | €1,371 | +€1,371 | |
| Remuneration, social security and pensions | 62 | €116,819 | €118,563 | +€1,744 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,442 | €11,980 | +€538 | +4.7% |
| Other operating charges | 640/8 | €102 | €4,048 | +€3,946 | +3,875% |
| Gross operating margin | 9900 | €464,587 | €590,712 | +€126,126 | +27.1% |
| Operating profit (loss) | 9901 | €336,224 | €456,121 | +€119,897 | +35.7% |
| Financial charges | 65/66B | €81,124 | €75,474 | -€5,650 | -7.0% |
| Recurring financial charges | 65 | €81,124 | €75,474 | -€5,650 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €255,100 | €380,647 | +€125,547 | +49.2% |
| Profit (loss) for the period | 9904 | €255,100 | €380,647 | +€125,547 | +49.2% |
| Profit (loss) for the period to be appropriated | 9905 | €255,100 | €380,647 | +€125,547 | +49.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.