Classid: 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.
Classid
Largest movements
- Intangible fixed assets +€36,649
up €36,649 (+566.6%), from €6,468 to €43,118
- Cash -€33,425
down €33,425 (-83.4%), from €40,070 to €6,644
mainly Investment in fixed assets (net) (-€41,030) and Current portion of long-term debt (-€32,896)
- Receivables within one year -€4,148
down €4,148 (-18.5%), from €22,398 to €18,250
of which Trade receivables: -€3,692
- Tangible fixed assets -€3,761
down €3,761 (-60.2%), from €6,248 to €2,486
of which Furniture and vehicles: -€3,068
- Current portion of long-term debt -€32,896
down €32,896 (-78.4%), from €41,964 to €9,068
- Accrued charges and deferred income +€32,204
new in 2026: €32,204
- Debts after one year -€6,098
no longer reported in 2026 (was €6,098)
- Other debts +€3,416
up €3,416 (+91.9%), from €3,718 to €7,134
- Tax, wage and social debts -€853
down €853 (-7.5%), from €11,420 to €10,568
of which Taxes: -€7,505
- Gross operating margin -€36,064
down €36,064 (-39.8%), from €90,689 to €54,625
- Staff costs +€15,570
up €15,570 (+56.3%), from €27,647 to €43,217
- Financial charges -€2,294
down €2,294 (-63.0%), from €3,643 to €1,349
- Taxes -€2,207
down €2,207 (-96.8%), from €2,279 to €72
- Depreciation +€2,147
up €2,147 (+35.8%), from €5,994 to €8,141
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,226 | €71,172 | -€4,054 | -5.4% |
| Fixed assets | 21/28 | €12,716 | €45,604 | +€32,888 | +258.6% |
| Intangible fixed assets | 21 | €6,468 | €43,118 | +€36,649 | +566.6% |
| Tangible fixed assets | 22/27 | €6,248 | €2,486 | -€3,761 | -60.2% |
| Plant, machinery and equipment | 23 | €1,600 | €907 | -€693 | -43.3% |
| Furniture and vehicles | 24 | €4,648 | €1,580 | -€3,068 | -66.0% |
| Current assets | 29/58 | €62,510 | €25,568 | -€36,942 | -59.1% |
| Amounts receivable within one year | 40/41 | €22,398 | €18,250 | -€4,148 | -18.5% |
| Trade receivables | 40 | €21,943 | €18,250 | -€3,692 | -16.8% |
| Other amounts receivable | 41 | €456 | - | -€456 | |
| Cash at bank and in hand | 54/58 | €40,070 | €6,644 | -€33,425 | -83.4% |
| Deferred charges and accrued income | 490/1 | €43 | €674 | +€631 | +1484.0% |
| Total equity and liabilities | 10/49 | €75,226 | €71,172 | -€4,054 | -5.4% |
| Equity | 10/15 | €2,565 | €3,359 | +€794 | +30.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €359 | +€359 | |
| Distributable reserves | 133 | - | €359 | +€359 | |
| Profit (loss) carried forward | 14 | -€435 | - | +€435 | |
| Amounts payable | 17/49 | €72,661 | €67,813 | -€4,848 | -6.7% |
| Amounts payable after more than one year | 17 | €6,098 | - | -€6,098 | |
| Financial debts | 170/4 | €6,098 | - | -€6,098 | |
| Amounts payable within one year | 42/48 | €66,563 | €35,609 | -€30,954 | -46.5% |
| Current portion of amounts payable after more than one year | 42 | €41,964 | €9,068 | -€32,896 | -78.4% |
| Trade debts | 44 | €9,461 | €8,840 | -€621 | -6.6% |
| Suppliers | 440/4 | €9,461 | €8,840 | -€621 | -6.6% |
| Taxes, remuneration and social security | 45 | €11,420 | €10,568 | -€853 | -7.5% |
| Taxes | 450/3 | €9,653 | €2,148 | -€7,505 | -77.7% |
| Remuneration and social security | 454/9 | €1,767 | €8,419 | +€6,652 | +376.5% |
| Other amounts payable | 47/48 | €3,718 | €7,134 | +€3,416 | +91.9% |
| Accrued charges and deferred income | 492/3 | - | €32,204 | +€32,204 | |
| Non-recurring operating income | 76A | - | €185 | +€185 | |
| Remuneration, social security and pensions | 62 | €27,647 | €43,217 | +€15,570 | +56.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,994 | €8,141 | +€2,147 | +35.8% |
| Other operating charges | 640/8 | €538 | €1,053 | +€515 | +95.7% |
| Gross operating margin | 9900 | €90,689 | €54,625 | -€36,064 | -39.8% |
| Operating profit (loss) | 9901 | €56,510 | €2,213 | -€54,297 | -96.1% |
| Financial income | 75/76B | €73 | €2 | -€71 | -97.9% |
| Recurring financial income | 75 | €73 | €2 | -€71 | -97.9% |
| Financial charges | 65/66B | €3,643 | €1,349 | -€2,294 | -63.0% |
| Recurring financial charges | 65 | €3,643 | €1,349 | -€2,294 | -63.0% |
| Profit (loss) for the period before taxes | 9903 | €52,939 | €866 | -€52,073 | -98.4% |
| Income taxes | 67/77 | €2,279 | €72 | -€2,207 | -96.8% |
| Profit (loss) for the period | 9904 | €50,660 | €794 | -€49,867 | -98.4% |
| Profit (loss) for the period to be appropriated | 9905 | €50,660 | €794 | -€49,867 | -98.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.