CLASSICO: 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.
CLASSICO
Largest movements
- Tangible fixed assets +€2,050
up €2,050 (+48.1%), from €4,264 to €6,314
- Cash -€979
down €979 (-97.2%), from €1,006 to €28
mainly Investment in fixed assets (net) (-€2,353) and Net result for the year (-€573)
- Deferred charges and accrued income +€424
up €424 (+146%), from €290 to €714
- Other debts +€2,384
up €2,384 (+289%), from €825 to €3,209
- Profit (loss) carried forward -€573
down €573 (-0.4%), from -€147,277 to -€147,849
- Trade debts -€316
down €316 (-28.6%), from €1,103 to €787
- Gross operating margin +€4,634
up €4,634, from -€500 to €4,134
- Depreciation +€241
up €241 (+391%), from €62 to €303
- Other operating charges +€105
up €105 (+2.6%), from €3,994 to €4,099
- Financial income -€91
down €91 (-100%), from €91 to €0
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 | €5,560 | €7,056 | +€1,495 | +26.9% |
| Fixed assets | 21/28 | €4,264 | €6,314 | +€2,050 | +48.1% |
| Tangible fixed assets | 22/27 | €4,264 | €6,314 | +€2,050 | +48.1% |
| Land and buildings | 22 | €4,264 | €6,314 | +€2,050 | +48.1% |
| Current assets | 29/58 | €1,297 | €742 | -€555 | -42.8% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,006 | €28 | -€979 | -97.2% |
| Deferred charges and accrued income | 490/1 | €290 | €714 | +€424 | +146% |
| Total equity and liabilities | 10/49 | €5,560 | €7,056 | +€1,495 | +26.9% |
| Equity | 10/15 | €3,632 | €3,060 | -€573 | -15.8% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Revaluation surpluses | 12 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €6,541 | €6,541 | = | 0.0% |
| Distributable reserves | 133 | €6,541 | €6,541 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€147,277 | -€147,849 | -€573 | -0.4% |
| Amounts payable | 17/49 | €1,928 | €3,996 | +€2,068 | +107% |
| Amounts payable within one year | 42/48 | €1,928 | €3,996 | +€2,068 | +107% |
| Trade debts | 44 | €1,103 | €787 | -€316 | -28.6% |
| Suppliers | 440/4 | €1,103 | €787 | -€316 | -28.6% |
| Other amounts payable | 47/48 | €825 | €3,209 | +€2,384 | +289% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62 | €303 | +€241 | +391% |
| Other operating charges | 640/8 | €3,994 | €4,099 | +€105 | +2.6% |
| Gross operating margin | 9900 | -€500 | €4,134 | +€4,634 | |
| Operating profit (loss) | 9901 | -€4,555 | -€268 | +€4,287 | +94.1% |
| Financial income | 75/76B | €91 | €0 | -€91 | -100% |
| Recurring financial income | 75 | €91 | €0 | -€91 | -100% |
| Financial charges | 65/66B | €281 | €305 | +€24 | +8.6% |
| Recurring financial charges | 65 | €281 | €305 | +€24 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,745 | -€573 | +€4,172 | +87.9% |
| Profit (loss) for the period | 9904 | -€4,745 | -€573 | +€4,172 | +87.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,745 | -€573 | +€4,172 | +87.9% |
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.