Clasi: 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.
Clasi
Largest movements
- Cash -€15,960
down €15,960 (-52.3%), from €30,488 to €14,528
mainly Tax, wage and social debts (-€9,472) and Receivables within one year (-€9,251)
- Receivables within one year +€9,251
up €9,251 (+55.5%), from €16,658 to €25,909
of which Other amounts receivable: +€7,034
- Intangible fixed assets -€3,732
down €3,732 (-58.3%), from €6,397 to €2,666
- Tangible fixed assets -€863
down €863 (-5.1%), from €17,097 to €16,233
of which Plant, machinery and equipment: -€1,324
- Tax, wage and social debts -€9,472
down €9,472 (-44.4%), from €21,346 to €11,874
of which Taxes: -€6,088
- Current portion of long-term debt -€6,438
down €6,438 (-100%), from €6,438 to €0
- Reserves +€5,600
up €5,600 (+21.7%), from €25,800 to €31,400
- Trade debts +€4,461
up €4,461 (+55.2%), from €8,082 to €12,543
- Accrued charges and deferred income -€4,243
down €4,243 (-100%), from €4,243 to €0
- Staff costs +€2,607
up €2,607 (+4.4%), from €59,298 to €61,905
- Gross operating margin +€1,853
up €1,853 (+2.3%), from €80,700 to €82,552
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 | €72,483 | €62,458 | -€10,025 | -13.8% |
| Fixed assets | 21/28 | €23,494 | €18,899 | -€4,595 | -19.6% |
| Intangible fixed assets | 21 | €6,397 | €2,666 | -€3,732 | -58.3% |
| Tangible fixed assets | 22/27 | €17,097 | €16,233 | -€863 | -5.1% |
| Land and buildings | 22 | - | €1,319 | +€1,319 | |
| Plant, machinery and equipment | 23 | €15,828 | €14,505 | -€1,324 | -8.4% |
| Furniture and vehicles | 24 | €1,268 | €410 | -€859 | -67.7% |
| Current assets | 29/58 | €48,989 | €43,559 | -€5,430 | -11.1% |
| Stocks and contracts in progress | 3 | €1,843 | €2,540 | +€697 | +37.8% |
| Stocks | 30/36 | €1,843 | €2,540 | +€697 | +37.8% |
| Amounts receivable within one year | 40/41 | €16,658 | €25,909 | +€9,251 | +55.5% |
| Trade receivables | 40 | €2,479 | €4,696 | +€2,217 | +89.4% |
| Other amounts receivable | 41 | €14,179 | €21,213 | +€7,034 | +49.6% |
| Cash at bank and in hand | 54/58 | €30,488 | €14,528 | -€15,960 | -52.3% |
| Deferred charges and accrued income | 490/1 | - | €581 | +€581 | |
| Total equity and liabilities | 10/49 | €72,483 | €62,458 | -€10,025 | -13.8% |
| Equity | 10/15 | €32,373 | €38,041 | +€5,668 | +17.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €25,800 | €31,400 | +€5,600 | +21.7% |
| Distributable reserves | 133 | €25,800 | €31,400 | +€5,600 | +21.7% |
| Profit (loss) carried forward | 14 | €3,573 | €3,641 | +€68 | +1.9% |
| Amounts payable | 17/49 | €40,110 | €24,417 | -€15,692 | -39.1% |
| Amounts payable within one year | 42/48 | €35,866 | €24,417 | -€11,449 | -31.9% |
| Current portion of amounts payable after more than one year | 42 | €6,438 | €0 | -€6,438 | -100% |
| Trade debts | 44 | €8,082 | €12,543 | +€4,461 | +55.2% |
| Suppliers | 440/4 | €8,082 | €12,543 | +€4,461 | +55.2% |
| Taxes, remuneration and social security | 45 | €21,346 | €11,874 | -€9,472 | -44.4% |
| Taxes | 450/3 | €12,808 | €6,720 | -€6,088 | -47.5% |
| Remuneration and social security | 454/9 | €8,538 | €5,154 | -€3,384 | -39.6% |
| Accrued charges and deferred income | 492/3 | €4,243 | €0 | -€4,243 | -100% |
| Remuneration, social security and pensions | 62 | €59,298 | €61,905 | +€2,607 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,656 | €6,440 | -€216 | -3.2% |
| Other operating charges | 640/8 | €4,290 | €4,497 | +€207 | +4.8% |
| Non-recurring operating charges | 66A | €238 | €164 | -€73 | -30.9% |
| Gross operating margin | 9900 | €80,700 | €82,552 | +€1,853 | +2.3% |
| Operating profit (loss) | 9901 | €10,219 | €9,546 | -€672 | -6.6% |
| Financial income | 75/76B | €4 | €593 | +€588 | +13,650% |
| Recurring financial income | 75 | €4 | €593 | +€588 | +13,650% |
| Financial charges | 65/66B | €1,244 | €1,455 | +€211 | +17.0% |
| Recurring financial charges | 65 | €1,244 | €1,455 | +€211 | +17.0% |
| Profit (loss) for the period before taxes | 9903 | €8,979 | €8,684 | -€295 | -3.3% |
| Income taxes | 67/77 | €3,138 | €3,016 | -€122 | -3.9% |
| Profit (loss) for the period | 9904 | €5,841 | €5,668 | -€174 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,841 | €5,668 | -€174 | -3.0% |
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 13 October 2026 via checked.be.