CLASSIMMO: 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.
CLASSIMMO
Largest movements
- Deferred charges and accrued income -€91,715
down €91,715 (-30.5%), from €300,699 to €208,984
- Receivables within one year +€40,054
up €40,054 (+58.9%), from €67,981 to €108,035
of which Other amounts receivable: +€20,154
- Tangible fixed assets -€11,956
down €11,956 (-43.2%), from €27,680 to €15,724
of which Plant, machinery and equipment: -€13,692
- Other debts -€55,846
down €55,846 (-44.8%), from €124,614 to €68,768
- Profit (loss) carried forward -€16,841
down €16,841 (-8.0%), from -€209,249 to -€226,091
- Trade debts +€10,322
up €10,322 (+4.6%), from €226,165 to €236,487
- Gross operating margin +€39,547
up €39,547, from -€37,711 to €1,836
- Staff costs -€38,415
no longer reported in 2024 (was €38,415)
- Taxes +€4,417
up €4,417 (+40559.6%), from €11 to €4,428
- Financial charges -€748
down €748 (-26.6%), from €2,810 to €2,062
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 | €396,666 | €333,105 | -€63,560 | -16.0% |
| Fixed assets | 21/28 | €27,680 | €15,724 | -€11,956 | -43.2% |
| Tangible fixed assets | 22/27 | €27,680 | €15,724 | -€11,956 | -43.2% |
| Plant, machinery and equipment | 23 | €27,680 | €13,988 | -€13,692 | -49.5% |
| Furniture and vehicles | 24 | - | €1,735 | +€1,735 | |
| Current assets | 29/58 | €368,986 | €317,382 | -€51,604 | -14.0% |
| Amounts receivable within one year | 40/41 | €67,981 | €108,035 | +€40,054 | +58.9% |
| Trade receivables | 40 | €48,682 | €68,582 | +€19,900 | +40.9% |
| Other amounts receivable | 41 | €19,299 | €39,453 | +€20,154 | +104.4% |
| Cash at bank and in hand | 54/58 | €305 | €363 | +€57 | +18.8% |
| Deferred charges and accrued income | 490/1 | €300,699 | €208,984 | -€91,715 | -30.5% |
| Total equity and liabilities | 10/49 | €396,666 | €333,105 | -€63,560 | -16.0% |
| Equity | 10/15 | -€190,657 | -€207,499 | -€16,841 | -8.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€209,249 | -€226,091 | -€16,841 | -8.0% |
| Amounts payable | 17/49 | €587,323 | €540,604 | -€46,719 | -8.0% |
| Amounts payable within one year | 42/48 | €579,823 | €533,104 | -€46,719 | -8.1% |
| Financial debts | 43 | €12,276 | €11,255 | -€1,022 | -8.3% |
| Credit institutions | 430/8 | €12,276 | €11,255 | -€1,022 | -8.3% |
| Trade debts | 44 | €226,165 | €236,487 | +€10,322 | +4.6% |
| Suppliers | 440/4 | €226,165 | €236,487 | +€10,322 | +4.6% |
| Advances received on contracts in progress | 46 | €216,594 | €216,594 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €174 | - | -€174 | |
| Taxes | 450/3 | €174 | - | -€174 | |
| Other amounts payable | 47/48 | €124,614 | €68,768 | -€55,846 | -44.8% |
| Accrued charges and deferred income | 492/3 | €7,500 | €7,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €38,415 | - | -€38,415 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,956 | €11,956 | = | 0.0% |
| Other operating charges | 640/8 | €219 | €231 | +€11 | +5.2% |
| Gross operating margin | 9900 | -€37,711 | €1,836 | +€39,547 | |
| Operating profit (loss) | 9901 | -€88,302 | -€10,351 | +€77,950 | +88.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,810 | €2,062 | -€748 | -26.6% |
| Recurring financial charges | 65 | €2,810 | €2,062 | -€748 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | -€91,112 | -€12,414 | +€78,698 | +86.4% |
| Income taxes | 67/77 | €11 | €4,428 | +€4,417 | +40559.6% |
| Profit (loss) for the period | 9904 | -€91,123 | -€16,841 | +€74,281 | +81.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€91,123 | -€16,841 | +€74,281 | +81.5% |
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 29 September 2026 via checked.be.