CLAS CONSULTING: what changed
CLAS CONSULTING
Largest movements
- Cash -€18,509
down €18,509 (-97.0%), from €19,090 to €581
mainly Tax, wage and social debts (-€9,736) and Net result for the year (-€9,239)
- Tangible fixed assets -€11,040
down €11,040 (-19.1%), from €57,740 to €46,700
of which Leasing and similar rights: -€8,232
- Receivables within one year +€8,687
up €8,687 (+2,967%), from €293 to €8,979
- Deferred charges and accrued income -€1,201
down €1,201 (-55.1%), from €2,181 to €980
- Tax, wage and social debts -€9,736
down €9,736 (-88.1%), from €11,051 to €1,316
of which Taxes: -€5,736
- Profit (loss) carried forward -€9,239
down €9,239, from €7,170 to -€2,069
- Debts after one year -€8,830
down €8,830 (-21.6%), from €40,888 to €32,058
- Other debts +€8,101
up €8,101 (+274%), from €2,955 to €11,056
- Trade debts -€2,320
down €2,320 (-68.9%), from €3,370 to €1,050
- Staff costs +€18,123
new in 2025: €18,123
- Gross operating margin -€12,276
down €12,276 (-35.9%), from €34,153 to €21,877
- Other operating charges -€6,629
down €6,629 (-71.9%), from €9,221 to €2,592
- Financial income +€3,833
new in 2025: €3,833
- Taxes -€2,158
down €2,158 (-86.7%), from €2,489 to €330
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,305 | €57,241 | -€22,064 | -27.8% |
| Fixed assets | 21/28 | €57,740 | €46,700 | -€11,040 | -19.1% |
| Tangible fixed assets | 22/27 | €57,740 | €46,700 | -€11,040 | -19.1% |
| Plant, machinery and equipment | 23 | €3,980 | €2,728 | -€1,252 | -31.5% |
| Furniture and vehicles | 24 | €8,533 | €6,977 | -€1,556 | -18.2% |
| Leasing and similar rights | 25 | €45,227 | €36,995 | -€8,232 | -18.2% |
| Current assets | 29/58 | €21,564 | €10,540 | -€11,024 | -51.1% |
| Amounts receivable within one year | 40/41 | €293 | €8,979 | +€8,687 | +2,967% |
| Other amounts receivable | 41 | €293 | €8,979 | +€8,687 | +2,967% |
| Cash at bank and in hand | 54/58 | €19,090 | €581 | -€18,509 | -97.0% |
| Deferred charges and accrued income | 490/1 | €2,181 | €980 | -€1,201 | -55.1% |
| Total equity and liabilities | 10/49 | €79,305 | €57,241 | -€22,064 | -27.8% |
| Equity | 10/15 | €12,170 | €2,931 | -€9,239 | -75.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,170 | -€2,069 | -€9,239 | |
| Amounts payable | 17/49 | €67,135 | €54,309 | -€12,825 | -19.1% |
| Amounts payable after more than one year | 17 | €40,888 | €32,058 | -€8,830 | -21.6% |
| Financial debts | 170/4 | €40,888 | €32,058 | -€8,830 | -21.6% |
| Amounts payable within one year | 42/48 | €26,246 | €22,251 | -€3,995 | -15.2% |
| Current portion of amounts payable after more than one year | 42 | €8,870 | €8,830 | -€40 | -0.4% |
| Trade debts | 44 | €3,370 | €1,050 | -€2,320 | -68.9% |
| Suppliers | 440/4 | €3,370 | €1,050 | -€2,320 | -68.9% |
| Taxes, remuneration and social security | 45 | €11,051 | €1,316 | -€9,736 | -88.1% |
| Taxes | 450/3 | €7,051 | €1,316 | -€5,736 | -81.3% |
| Remuneration and social security | 454/9 | €4,000 | - | -€4,000 | |
| Other amounts payable | 47/48 | €2,955 | €11,056 | +€8,101 | +274% |
| Remuneration, social security and pensions | 62 | - | €18,123 | +€18,123 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,521 | €11,040 | -€1,481 | -11.8% |
| Other operating charges | 640/8 | €9,221 | €2,592 | -€6,629 | -71.9% |
| Gross operating margin | 9900 | €34,153 | €21,877 | -€12,276 | -35.9% |
| Operating profit (loss) | 9901 | €12,411 | -€9,878 | -€22,289 | |
| Financial income | 75/76B | - | €3,833 | +€3,833 | |
| Recurring financial income | 75 | - | €3,833 | +€3,833 | |
| Financial charges | 65/66B | €2,752 | €2,864 | +€112 | +4.1% |
| Recurring financial charges | 65 | €2,752 | €2,864 | +€112 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €9,659 | -€8,909 | -€18,567 | |
| Income taxes | 67/77 | €2,489 | €330 | -€2,158 | -86.7% |
| Profit (loss) for the period | 9904 | €7,170 | -€9,239 | -€16,409 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,170 | -€9,239 | -€16,409 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.