CLASGA: 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.
CLASGA
Largest movements
- Cash -€494
down €494 (-80.3%), from €615 to €121
mainly Net result for the year (-€298) and Other debts (-€234)
- Receivables within one year -€148
down €148 (-10.0%), from €1,473 to €1,325
- Profit (loss) carried forward -€298
down €298 (-1.9%), from -€15,588 to -€15,886
- Other debts -€234
down €234 (-1.9%), from €12,053 to €11,819
- Tax, wage and social debts -€110
down €110 (-64.7%), from €170 to €60
- Gross operating margin -€2,046
down €2,046, from €1,873 to -€173
- Taxes -€489
no longer reported in 2025 (was €489)
- Other operating charges -€387
no longer reported in 2025 (was €387)
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 | €3,588 | €2,946 | -€642 | -17.9% |
| Current assets | 29/58 | €3,588 | €2,946 | -€642 | -17.9% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,473 | €1,325 | -€148 | -10.0% |
| Trade receivables | 40 | €1,473 | €1,325 | -€148 | -10.0% |
| Cash at bank and in hand | 54/58 | €615 | €121 | -€494 | -80.3% |
| Total equity and liabilities | 10/49 | €3,588 | €2,946 | -€642 | -17.9% |
| Equity | 10/15 | -€8,635 | -€8,933 | -€298 | -3.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €753 | €753 | = | 0.0% |
| Non-distributable reserves | 130/1 | €753 | €753 | = | 0.0% |
| Reserves not available under the articles | 1311 | €753 | €753 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,588 | -€15,886 | -€298 | -1.9% |
| Amounts payable | 17/49 | €12,223 | €11,879 | -€344 | -2.8% |
| Amounts payable within one year | 42/48 | €12,223 | €11,879 | -€344 | -2.8% |
| Taxes, remuneration and social security | 45 | €170 | €60 | -€110 | -64.7% |
| Taxes | 450/3 | €170 | €60 | -€110 | -64.7% |
| Other amounts payable | 47/48 | €12,053 | €11,819 | -€234 | -1.9% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €1,873 | -€173 | -€2,046 | |
| Operating profit (loss) | 9901 | €1,486 | -€173 | -€1,659 | |
| Financial charges | 65/66B | €142 | €125 | -€17 | -12.0% |
| Recurring financial charges | 65 | €142 | €125 | -€17 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €1,344 | -€298 | -€1,642 | |
| Income taxes | 67/77 | €489 | - | -€489 | |
| Profit (loss) for the period | 9904 | €855 | -€298 | -€1,153 | |
| Profit (loss) for the period to be appropriated | 9905 | €855 | -€298 | -€1,153 |
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.