CLASICA: 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.
CLASICA
Largest movements
- Cash +€9,220
up €9,220 (+23.2%), from €39,807 to €49,027
mainly Receivables within one year (+€6,895) and Deferred charges and accrued income (+€4,528)
- Receivables within one year -€6,895
down €6,895 (-19.1%), from €36,176 to €29,282
of which Trade receivables: -€7,914
- Deferred charges and accrued income -€4,528
down €4,528 (-48.9%), from €9,268 to €4,741
- Receivables after one year +€1,918
up €1,918 (+4.5%), from €42,630 to €44,548
No liability line moved by more than 1% of the balance sheet total.
- Purchases and services -€2,668
down €2,668 (-25.4%), from €10,484 to €7,816
- Turnover -€2,195
down €2,195 (-25.8%), from €8,500 to €6,305
- Financial income +€557
up €557 (+30.3%), from €1,836 to €2,393
- Gross operating margin +€343
up €343 (+23.7%), from -€1,444 to -€1,101
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 | €128,556 | €128,088 | -€468 | -0.4% |
| Fixed assets | 21/28 | €674 | €490 | -€183 | -27.2% |
| Tangible fixed assets | 22/27 | €550 | €367 | -€183 | -33.3% |
| Furniture and vehicles | 24 | €550 | €367 | -€183 | -33.3% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €127,882 | €127,597 | -€284 | -0.2% |
| Amounts receivable after more than one year | 29 | €42,630 | €44,548 | +€1,918 | +4.5% |
| Other amounts receivable | 291 | €42,630 | €44,548 | +€1,918 | +4.5% |
| Amounts receivable within one year | 40/41 | €36,176 | €29,282 | -€6,895 | -19.1% |
| Trade receivables | 40 | €30,019 | €22,105 | -€7,914 | -26.4% |
| Other amounts receivable | 41 | €6,158 | €7,177 | +€1,019 | +16.5% |
| Cash at bank and in hand | 54/58 | €39,807 | €49,027 | +€9,220 | +23.2% |
| Deferred charges and accrued income | 490/1 | €9,268 | €4,741 | -€4,528 | -48.9% |
| Total equity and liabilities | 10/49 | €128,556 | €128,088 | -€468 | -0.4% |
| Equity | 10/15 | €127,234 | €127,469 | +€234 | +0.2% |
| Contributions | 10/11 | €28,600 | €28,600 | = | 0.0% |
| Reserves | 13 | €99,583 | €99,583 | = | 0.0% |
| Distributable reserves | 133 | €99,583 | €99,583 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€948 | -€714 | +€234 | +24.7% |
| Amounts payable | 17/49 | €1,321 | €619 | -€702 | -53.2% |
| Amounts payable within one year | 42/48 | €1,321 | €619 | -€702 | -53.2% |
| Taxes, remuneration and social security | 45 | €1,321 | €619 | -€702 | -53.2% |
| Taxes | 450/3 | €1,321 | €619 | -€702 | -53.2% |
| Turnover | 70 | €8,500 | €6,305 | -€2,195 | -25.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €10,484 | €7,816 | -€2,668 | -25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €183 | €183 | = | 0.0% |
| Other operating charges | 640/8 | €694 | €774 | +€80 | +11.5% |
| Gross operating margin | 9900 | -€1,444 | -€1,101 | +€343 | +23.7% |
| Operating profit (loss) | 9901 | -€2,322 | -€2,059 | +€263 | +11.3% |
| Financial income | 75/76B | €1,836 | €2,393 | +€557 | +30.3% |
| Recurring financial income | 75 | €1,836 | €2,393 | +€557 | +30.3% |
| Financial charges | 65/66B | €87 | €76 | -€11 | -12.9% |
| Recurring financial charges | 65 | €87 | €76 | -€11 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | -€574 | €258 | +€831 | |
| Income taxes | 67/77 | €41 | €23 | -€18 | -43.3% |
| Profit (loss) for the period | 9904 | -€615 | €234 | +€849 | |
| Profit (loss) for the period to be appropriated | 9905 | -€615 | €234 | +€849 |
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 20 October 2026 via checked.be.