CLASSIC HOMES: 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.
CLASSIC HOMES
Largest movements
- Cash -€57,623
down €57,623 (-67.4%), from €85,521 to €27,898
mainly Trade debts (-€217,458) and Debts after one year (-€47,049)
- Receivables within one year -€57,184
down €57,184 (-19.6%), from €292,192 to €235,008
of which Trade receivables: -€77,653
- Stocks and contracts -€31,563
down €31,563 (-31.5%), from €100,110 to €68,547
of which Contracts in progress: -€16,933
- Trade debts -€217,458
down €217,458 (-62.9%), from €345,633 to €128,175
- Reserves +€93,471
up €93,471 (+35.7%), from €262,105 to €355,576
- Debts after one year -€47,049
down €47,049 (-13.8%), from €340,100 to €293,051
- Short-term financial debts -€30,000
down €30,000 (-27.3%), from €110,000 to €80,000
- Other debts +€29,433
up €29,433 (+663%), from €4,441 to €33,874
- Gross operating margin -€20,698
down €20,698 (-7.8%), from €265,902 to €245,204
- Taxes -€10,868
down €10,868 (-21.1%), from €51,397 to €40,529
- Other operating charges +€4,816
up €4,816 (+31.4%), from €15,323 to €20,138
- Financial income +€3,555
up €3,555 (+36.5%), from €9,732 to €13,287
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 | €1,201,361 | €1,046,777 | -€154,584 | -12.9% |
| Fixed assets | 21/28 | €563,008 | €550,898 | -€12,110 | -2.2% |
| Intangible fixed assets | 21 | €938 | €453 | -€485 | -51.7% |
| Tangible fixed assets | 22/27 | €562,070 | €550,445 | -€11,625 | -2.1% |
| Land and buildings | 22 | €436,494 | €423,344 | -€13,149 | -3.0% |
| Plant, machinery and equipment | 23 | €50,345 | €25,828 | -€24,517 | -48.7% |
| Furniture and vehicles | 24 | €34,630 | €74,521 | +€39,891 | +115% |
| Leasing and similar rights | 25 | €40,601 | €26,751 | -€13,850 | -34.1% |
| Current assets | 29/58 | €638,352 | €495,878 | -€142,474 | -22.3% |
| Amounts receivable after more than one year | 29 | €155,000 | €155,000 | = | 0.0% |
| Other amounts receivable | 291 | €155,000 | €155,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €100,110 | €68,547 | -€31,563 | -31.5% |
| Stocks | 30/36 | €65,630 | €51,000 | -€14,630 | -22.3% |
| Contracts in progress | 37 | €34,480 | €17,547 | -€16,933 | -49.1% |
| Amounts receivable within one year | 40/41 | €292,192 | €235,008 | -€57,184 | -19.6% |
| Trade receivables | 40 | €216,515 | €138,862 | -€77,653 | -35.9% |
| Other amounts receivable | 41 | €75,677 | €96,146 | +€20,470 | +27.0% |
| Cash at bank and in hand | 54/58 | €85,521 | €27,898 | -€57,623 | -67.4% |
| Deferred charges and accrued income | 490/1 | €5,529 | €9,425 | +€3,896 | +70.5% |
| Total equity and liabilities | 10/49 | €1,201,361 | €1,046,777 | -€154,584 | -12.9% |
| Equity | 10/15 | €280,705 | €374,176 | +€93,471 | +33.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €262,105 | €355,576 | +€93,471 | +35.7% |
| Distributable reserves | 133 | €262,105 | €355,576 | +€93,471 | +35.7% |
| Amounts payable | 17/49 | €920,655 | €672,601 | -€248,055 | -26.9% |
| Amounts payable after more than one year | 17 | €340,100 | €293,051 | -€47,049 | -13.8% |
| Financial debts | 170/4 | €340,100 | €293,051 | -€47,049 | -13.8% |
| Amounts payable within one year | 42/48 | €579,163 | €378,877 | -€200,286 | -34.6% |
| Current portion of amounts payable after more than one year | 42 | €49,678 | €47,049 | -€2,629 | -5.3% |
| Financial debts | 43 | €110,000 | €80,000 | -€30,000 | -27.3% |
| Credit institutions | 430/8 | €110,000 | €80,000 | -€30,000 | -27.3% |
| Trade debts | 44 | €345,633 | €128,175 | -€217,458 | -62.9% |
| Suppliers | 440/4 | €345,633 | €128,175 | -€217,458 | -62.9% |
| Taxes, remuneration and social security | 45 | €69,411 | €89,780 | +€20,369 | +29.3% |
| Taxes | 450/3 | €69,411 | €89,780 | +€20,369 | +29.3% |
| Other amounts payable | 47/48 | €4,441 | €33,874 | +€29,433 | +663% |
| Accrued charges and deferred income | 492/3 | €1,392 | €672 | -€720 | -51.7% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,802 | €56,847 | +€45 | +0.1% |
| Other operating charges | 640/8 | €15,323 | €20,138 | +€4,816 | +31.4% |
| Gross operating margin | 9900 | €265,902 | €245,204 | -€20,698 | -7.8% |
| Operating profit (loss) | 9901 | €193,777 | €168,218 | -€25,559 | -13.2% |
| Financial income | 75/76B | €9,732 | €13,287 | +€3,555 | +36.5% |
| Recurring financial income | 75 | €9,732 | €13,287 | +€3,555 | +36.5% |
| Financial charges | 65/66B | €49,906 | €47,506 | -€2,400 | -4.8% |
| Recurring financial charges | 65 | €49,906 | €47,506 | -€2,400 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €153,604 | €133,999 | -€19,604 | -12.8% |
| Income taxes | 67/77 | €51,397 | €40,529 | -€10,868 | -21.1% |
| Profit (loss) for the period | 9904 | €102,207 | €93,471 | -€8,736 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €102,207 | €93,471 | -€8,736 | -8.5% |
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 24 October 2026 via checked.be.