CLASENTO CONSULTANCY: 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.
CLASENTO CONSULTANCY
Largest movements
- Receivables after one year +€24,402
up €24,402 (+42.9%), from €56,922 to €81,324
- Tangible fixed assets -€20,487
down €20,487 (-32.9%), from €62,333 to €41,846
of which Furniture and vehicles: -€16,249
- Receivables within one year +€16,040
up €16,040 (+552%), from €2,904 to €18,944
of which Trade receivables: +€12,413
- Tax, wage and social debts +€9,085
up €9,085 (+27.4%), from €33,145 to €42,230
- Current portion of long-term debt +€4,136
up €4,136 (+30.9%), from €13,379 to €17,514
- Debts after one year +€3,134
up €3,134 (+24.3%), from €12,885 to €16,020
- Reserves +€3,000
new in 2025: €3,000
- Gross operating margin -€50,491
down €50,491 (-61.5%), from €82,069 to €31,578
- Depreciation +€10,114
up €10,114 (+97.5%), from €10,372 to €20,487
- Taxes -€9,922
down €9,922 (-65.7%), from €15,113 to €5,191
- Staff costs -€4,900
no longer reported in 2025 (was €4,900)
- Financial income +€1,365
up €1,365 (+46.5%), from €2,934 to €4,300
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 | €131,808 | €152,982 | +€21,174 | +16.1% |
| Fixed assets | 21/28 | €62,333 | €41,846 | -€20,487 | -32.9% |
| Tangible fixed assets | 22/27 | €62,333 | €41,846 | -€20,487 | -32.9% |
| Land and buildings | 22 | €20,705 | €16,468 | -€4,237 | -20.5% |
| Furniture and vehicles | 24 | €41,628 | €25,379 | -€16,249 | -39.0% |
| Current assets | 29/58 | €69,474 | €111,135 | +€41,661 | +60.0% |
| Amounts receivable after more than one year | 29 | €56,922 | €81,324 | +€24,402 | +42.9% |
| Other amounts receivable | 291 | €56,922 | €81,324 | +€24,402 | +42.9% |
| Amounts receivable within one year | 40/41 | €2,904 | €18,944 | +€16,040 | +552% |
| Trade receivables | 40 | €2,904 | €15,317 | +€12,413 | +427% |
| Other amounts receivable | 41 | - | €3,627 | +€3,627 | |
| Cash at bank and in hand | 54/58 | €9,648 | €10,867 | +€1,219 | +12.6% |
| Total equity and liabilities | 10/49 | €131,808 | €152,982 | +€21,174 | +16.1% |
| Equity | 10/15 | €68,913 | €72,234 | +€3,320 | +4.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €3,000 | +€3,000 | |
| Distributable reserves | 133 | - | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | €67,913 | €68,234 | +€320 | +0.5% |
| Amounts payable | 17/49 | €62,894 | €80,748 | +€17,854 | +28.4% |
| Amounts payable after more than one year | 17 | €12,885 | €16,020 | +€3,134 | +24.3% |
| Financial debts | 170/4 | €12,885 | €16,020 | +€3,134 | +24.3% |
| Amounts payable within one year | 42/48 | €50,009 | €64,728 | +€14,719 | +29.4% |
| Current portion of amounts payable after more than one year | 42 | €13,379 | €17,514 | +€4,136 | +30.9% |
| Trade debts | 44 | €3,485 | €4,984 | +€1,499 | +43.0% |
| Suppliers | 440/4 | €3,485 | €4,984 | +€1,499 | +43.0% |
| Taxes, remuneration and social security | 45 | €33,145 | €42,230 | +€9,085 | +27.4% |
| Taxes | 450/3 | €33,145 | €42,230 | +€9,085 | +27.4% |
| Remuneration, social security and pensions | 62 | €4,900 | - | -€4,900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,372 | €20,487 | +€10,114 | +97.5% |
| Other operating charges | 640/8 | €1,941 | €2,752 | +€811 | +41.8% |
| Gross operating margin | 9900 | €82,069 | €31,578 | -€50,491 | -61.5% |
| Operating profit (loss) | 9901 | €64,855 | €8,339 | -€56,516 | -87.1% |
| Financial income | 75/76B | €2,934 | €4,300 | +€1,365 | +46.5% |
| Recurring financial income | 75 | €2,934 | €4,300 | +€1,365 | +46.5% |
| Financial charges | 65/66B | €4,887 | €4,127 | -€760 | -15.5% |
| Recurring financial charges | 65 | €4,887 | €4,127 | -€760 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €62,902 | €8,511 | -€54,391 | -86.5% |
| Income taxes | 67/77 | €15,113 | €5,191 | -€9,922 | -65.7% |
| Profit (loss) for the period | 9904 | €47,789 | €3,320 | -€44,468 | -93.1% |
| Profit (loss) for the period to be appropriated | 9905 | €47,789 | €3,320 | -€44,468 | -93.1% |
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 15 October 2026 via checked.be.