CLASIMMO: what changed
Two fiscal 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.
CLASIMMO
Largest movements
- Tangible fixed assets -€67,998
down €67,998 (-4.1%), from €1.6m to €1.6m
of which Land and buildings: -€63,498
- Debts after one year -€43,175
down €43,175 (-5.9%), from €727,655 to €684,480
- Profit (loss) carried forward -€34,497
down €34,497 (-6.0%), from -€575,926 to -€610,423
- Gross operating margin +€25,000
up €25,000 (+56.5%), from €44,234 to €69,234
- Depreciation +€11,711
up €11,711 (+20.8%), from €56,287 to €67,998
- Financial charges +€10,331
up €10,331 (+48.8%), from €21,150 to €31,480
- Other operating charges -€728
down €728 (-14.6%), from €4,981 to €4,253
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,655,517 | €1,586,664 | -€68,854 | -4.2% |
| Fixed assets | 21/28 | €1,641,623 | €1,573,625 | -€67,998 | -4.1% |
| Tangible fixed assets | 22/27 | €1,641,623 | €1,573,625 | -€67,998 | -4.1% |
| Land and buildings | 22 | €1,618,416 | €1,554,918 | -€63,498 | -3.9% |
| Furniture and vehicles | 24 | €23,207 | €18,707 | -€4,500 | -19.4% |
| Current assets | 29/58 | €13,894 | €13,039 | -€856 | -6.2% |
| Amounts receivable within one year | 40/41 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 41 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €9,694 | €3,039 | -€6,656 | -68.7% |
| Deferred charges and accrued income | 490/1 | €4,200 | - | -€4,200 | |
| Total equity and liabilities | 10/49 | €1,655,517 | €1,586,664 | -€68,854 | -4.2% |
| Equity | 10/15 | -€513,926 | -€548,423 | -€34,497 | -6.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€575,926 | -€610,423 | -€34,497 | -6.0% |
| Amounts payable | 17/49 | €2,169,443 | €2,135,086 | -€34,357 | -1.6% |
| Amounts payable after more than one year | 17 | €727,655 | €684,480 | -€43,175 | -5.9% |
| Financial debts | 170/4 | €727,655 | €684,480 | -€43,175 | -5.9% |
| Amounts payable within one year | 42/48 | €1,441,788 | €1,450,606 | +€8,818 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €41,412 | €43,175 | +€1,762 | +4.3% |
| Trade debts | 44 | - | €5,451 | +€5,451 | |
| Suppliers | 440/4 | - | €5,451 | +€5,451 | |
| Other amounts payable | 47/48 | €1,400,376 | €1,401,980 | +€1,604 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,287 | €67,998 | +€11,711 | +20.8% |
| Other operating charges | 640/8 | €4,981 | €4,253 | -€728 | -14.6% |
| Gross operating margin | 9900 | €44,234 | €69,234 | +€25,000 | +56.5% |
| Operating profit (loss) | 9901 | -€17,033 | -€3,016 | +€14,017 | +82.3% |
| Financial charges | 65/66B | €21,150 | €31,480 | +€10,331 | +48.8% |
| Recurring financial charges | 65 | €21,150 | €31,480 | +€10,331 | +48.8% |
| Profit (loss) for the period before taxes | 9903 | -€38,183 | -€34,497 | +€3,686 | +9.7% |
| Profit (loss) for the period | 9904 | -€38,183 | -€34,497 | +€3,686 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,183 | -€34,497 | +€3,686 | +9.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.