CLASSIC-Group: 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.
CLASSIC-Group
Largest movements
- Stocks and contracts +€264,809
up €264,809 (+22.1%), from €1.2m to €1.5m
- Receivables within one year -€149,964
down €149,964 (-43.3%), from €346,608 to €196,644
of which Other amounts receivable: -€109,249
- Reserves +€1.1m
up €1.1m (+12023.2%), from €9,478 to €1.1m
of which Tax-exempt reserves: +€1.1m
- Debts after one year -€455,665
down €455,665 (-40.3%), from €1.1m to €674,602
of which Financial debts: -€430,665
- Trade debts -€208,589
down €208,589 (-47.9%), from €435,578 to €226,989
- Other debts -€207,806
down €207,806 (-100.0%), from €207,806 to €0
- Profit (loss) carried forward -€133,704
down €133,704 (-17.5%), from -€763,416 to -€897,120
- Gross operating margin +€1.8m
up €1.8m (+4141.3%), from €43,318 to €1.8m
- Depreciation -€40,267
down €40,267 (-43.5%), from €92,530 to €52,264
- Staff costs +€38,458
up €38,458 (+6.3%), from €614,899 to €653,356
- Financial charges +€21,249
up €21,249 (+26.5%), from €80,090 to €101,339
From the 31-12-2024 result to the 31-12-2025 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.
Cash bridge derived
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,100,527 | €2,232,418 | +€131,891 | +6.3% |
| Fixed assets | 21/28 | €539,048 | €536,590 | -€2,458 | -0.5% |
| Intangible fixed assets | 21 | €370,909 | €382,154 | +€11,245 | +3.0% |
| Tangible fixed assets | 22/27 | €166,321 | €154,276 | -€12,045 | -7.2% |
| Plant, machinery and equipment | 23 | €22,785 | €13,087 | -€9,698 | -42.6% |
| Furniture and vehicles | 24 | €13,265 | €21,317 | +€8,052 | +60.7% |
| Other tangible fixed assets | 26 | €130,272 | €119,873 | -€10,399 | -8.0% |
| Financial fixed assets | 28 | €1,818 | €160 | -€1,658 | -91.2% |
| Current assets | 29/58 | €1,561,479 | €1,695,828 | +€134,349 | +8.6% |
| Stocks and contracts in progress | 3 | €1,197,638 | €1,462,446 | +€264,809 | +22.1% |
| Stocks | 30/36 | €1,197,638 | €1,462,446 | +€264,809 | +22.1% |
| Amounts receivable within one year | 40/41 | €346,608 | €196,644 | -€149,964 | -43.3% |
| Trade receivables | 40 | €236,240 | €195,525 | -€40,715 | -17.2% |
| Other amounts receivable | 41 | €110,368 | €1,120 | -€109,249 | -99.0% |
| Cash at bank and in hand | 54/58 | €6,219 | €24,054 | +€17,835 | +286.8% |
| Deferred charges and accrued income | 490/1 | €11,014 | €12,683 | +€1,669 | +15.2% |
| Total equity and liabilities | 10/49 | €2,100,527 | €2,232,418 | +€131,891 | +6.3% |
| Equity | 10/15 | -€560,813 | €445,051 | +€1.0m | |
| Contributions | 10/11 | €193,125 | €193,125 | = | 0.0% |
| Reserves | 13 | €9,478 | €1,149,045 | +€1.1m | +12023.2% |
| Tax-exempt reserves | 132 | - | €1,139,567 | +€1.1m | |
| Distributable reserves | 133 | €9,478 | €9,478 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€763,416 | -€897,120 | -€133,704 | -17.5% |
| Amounts payable | 17/49 | €2,661,340 | €1,787,367 | -€873,972 | -32.8% |
| Amounts payable after more than one year | 17 | €1,130,267 | €674,602 | -€455,665 | -40.3% |
| Financial debts | 170/4 | €1,105,267 | €674,602 | -€430,665 | -39.0% |
| Other amounts payable | 178/9 | €25,000 | €0 | -€25,000 | -100.0% |
| Amounts payable within one year | 42/48 | €1,509,300 | €1,080,952 | -€428,348 | -28.4% |
| Current portion of amounts payable after more than one year | 42 | €126,215 | €193,659 | +€67,444 | +53.4% |
| Financial debts | 43 | €450,000 | €450,000 | = | 0.0% |
| Credit institutions | 430/8 | €450,000 | €450,000 | = | 0.0% |
| Trade debts | 44 | €435,578 | €226,989 | -€208,589 | -47.9% |
| Suppliers | 440/4 | €435,578 | €226,989 | -€208,589 | -47.9% |
| Taxes, remuneration and social security | 45 | €289,701 | €210,304 | -€79,397 | -27.4% |
| Taxes | 450/3 | €201,631 | €104,498 | -€97,133 | -48.2% |
| Remuneration and social security | 454/9 | €88,070 | €105,806 | +€17,736 | +20.1% |
| Other amounts payable | 47/48 | €207,806 | €0 | -€207,806 | -100.0% |
| Accrued charges and deferred income | 492/3 | €21,772 | €31,813 | +€10,041 | +46.1% |
| Non-recurring operating income | 76A | €596 | €1,139,567 | +€1.1m | +190951.9% |
| Remuneration, social security and pensions | 62 | €614,899 | €653,356 | +€38,458 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,530 | €52,264 | -€40,267 | -43.5% |
| Other operating charges | 640/8 | €18,007 | €28,238 | +€10,231 | +56.8% |
| Gross operating margin | 9900 | €43,318 | €1,837,232 | +€1.8m | +4141.3% |
| Operating profit (loss) | 9901 | -€682,118 | €1,103,374 | +€1.8m | |
| Financial income | 75/76B | €530 | €4,082 | +€3,552 | +670.6% |
| Recurring financial income | 75 | €530 | €4,082 | +€3,552 | +670.6% |
| Financial charges | 65/66B | €80,090 | €101,339 | +€21,249 | +26.5% |
| Recurring financial charges | 65 | €80,090 | €101,339 | +€21,249 | +26.5% |
| Profit (loss) for the period before taxes | 9903 | -€761,678 | €1,006,117 | +€1.8m | |
| Income taxes | 67/77 | €1,786 | €253 | -€1,533 | -85.8% |
| Profit (loss) for the period | 9904 | -€763,465 | €1,005,863 | +€1.8m | |
| Transfer to tax-exempt reserves | 689 | - | €1,139,567 | +€1.1m | |
| Profit (loss) for the period to be appropriated | 9905 | -€763,465 | -€133,704 | +€629,761 | +82.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.