CLASSIS: 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.
What changed
CLASSIS
NACE 46.412, Wholesale of household textiles and bedding
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€208,319
2024 · €368,564-€160,245
Equity
€6.5m
2024 · €6.3m+€208,319
Cash
€201,916
2024 · €177,496+€24,420
Balance sheet total
€21.0m
2024 · €18.6m+€2.4m
Largest movements
Assets
- Receivables within one year +€2.2m
up €2.2m (+64.7%), from €3.4m to €5.6m
of which Trade receivables: +€2.3m
Equity and liabilities
- Trade debts +€2.4m
up €2.4m (+42.6%), from €5.5m to €7.9m
- Debts after one year -€724,668
down €724,668 (-30.0%), from €2.4m to €1.7m
of which Financial debts: -€600,088
- Current portion of long-term debt +€512,251
up €512,251 (+18.4%), from €2.8m to €3.3m
Income statement
- Goods and materials +€3.4m
up €3.4m (+11.4%), from €30.0m to €33.4m
of which Purchases: +€4.4m
- Turnover +€2.8m
up €2.8m (+7.7%), from €36.5m to €39.3m
- Financial income +€777,762
up €777,762 (+106.0%), from €733,407 to €1.5m
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.
Result 2024
€368,564
Turnover
+€2.8m
Other operating income
+€33,153
Goods and materials
-€3.4m
Services and other goods
-€63,902
Staff costs
-€109,432
Depreciation
-€224,563
Other operating charges
+€69,595
Other operating items
-€1,500
Financial income
+€777,762
Financial charges
-€71,352
Taxes
+€54,935
Result 2025
€208,319
Cash bridge derived
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.
From operations
+€1.0m
Investment
-€778,450
Financing
-€213,755
Cash 2024
€177,496
From operations (derived)
+€1.0m
Net result for the year
+€208,319
Depreciation
+€617,445
Stocks and contracts
-€149,332
Receivables within one year
-€2.2m
Deferred charges and accrued income
+€101,113
Trade debts
+€2.4m
Tax, wage and social debts
+€175,158
Accrued charges and deferred income
-€88,680
Investment (derived)
-€778,450
Investment in fixed assets (net)
-€778,450
Financing
-€213,755
Debts after one year
-€724,668
Current portion of long-term debt
+€512,251
Short-term financial debts
-€1,339
Cash 2025
€201,916
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,579,581 | €21,023,634 | +€2.4m | +13.2% |
| Fixed assets | 21/28 | €1,975,786 | €2,136,791 | +€161,005 | +8.1% |
| Tangible fixed assets | 22/27 | €1,975,786 | €2,136,791 | +€161,005 | +8.1% |
| Land and buildings | 22 | €337,693 | €337,381 | -€312 | -0.1% |
| Plant, machinery and equipment | 23 | €1,232,931 | €1,434,882 | +€201,951 | +16.4% |
| Furniture and vehicles | 24 | €115,566 | €99,515 | -€16,051 | -13.9% |
| Leasing and similar rights | 25 | €289,597 | €265,013 | -€24,584 | -8.5% |
| Current assets | 29/58 | €16,603,794 | €18,886,843 | +€2.3m | +13.8% |
| Stocks and contracts in progress | 3 | €12,785,001 | €12,934,333 | +€149,332 | +1.2% |
| Stocks | 30/36 | €12,785,001 | €12,934,333 | +€149,332 | +1.2% |
| Goods purchased for resale | 34 | €12,785,001 | €12,934,333 | +€149,332 | +1.2% |
| Amounts receivable within one year | 40/41 | €3,415,861 | €5,626,271 | +€2.2m | +64.7% |
| Trade receivables | 40 | €3,178,199 | €5,479,334 | +€2.3m | +72.4% |
| Other amounts receivable | 41 | €237,662 | €146,937 | -€90,725 | -38.2% |
| Cash at bank and in hand | 54/58 | €177,496 | €201,916 | +€24,420 | +13.8% |
| Deferred charges and accrued income | 490/1 | €225,436 | €124,324 | -€101,113 | -44.9% |
| Total equity and liabilities | 10/49 | €18,579,581 | €21,023,634 | +€2.4m | +13.2% |
| Equity | 10/15 | €6,341,522 | €6,549,841 | +€208,319 | +3.3% |
| Contributions | 10/11 | €4,000,000 | €4,000,000 | = | 0.0% |
| Reserves | 13 | €2,341,522 | €2,549,841 | +€208,319 | +8.9% |
| Tax-exempt reserves | 132 | €179,812 | - | -€179,812 | |
| Distributable reserves | 133 | €2,161,710 | €2,549,841 | +€388,132 | +18.0% |
| Amounts payable | 17/49 | €12,238,059 | €14,473,793 | +€2.2m | +18.3% |
| Amounts payable after more than one year | 17 | €2,418,308 | €1,693,640 | -€724,668 | -30.0% |
| Financial debts | 170/4 | €2,009,859 | €1,409,771 | -€600,088 | -29.9% |
| Subordinated loans | 170 | €444,445 | €410,000 | -€34,445 | -7.8% |
| Credit institutions | 173 | €1,565,415 | €999,771 | -€565,644 | -36.1% |
| Other amounts payable | 178/9 | €408,449 | €283,869 | -€124,580 | -30.5% |
| Amounts payable within one year | 42/48 | €9,731,070 | €12,780,153 | +€3.0m | +31.3% |
| Current portion of amounts payable after more than one year | 42 | €2,787,939 | €3,300,190 | +€512,251 | +18.4% |
| Financial debts | 43 | €164,160 | €162,822 | -€1,339 | -0.8% |
| Credit institutions | 430/8 | €164,160 | €162,822 | -€1,339 | -0.8% |
| Trade debts | 44 | €5,547,435 | €7,910,447 | +€2.4m | +42.6% |
| Suppliers | 440/4 | €5,547,435 | €7,910,447 | +€2.4m | +42.6% |
| Taxes, remuneration and social security | 45 | €1,231,536 | €1,406,694 | +€175,158 | +14.2% |
| Taxes | 450/3 | €1,060,819 | €1,216,267 | +€155,448 | +14.7% |
| Remuneration and social security | 454/9 | €170,717 | €190,427 | +€19,710 | +11.5% |
| Accrued charges and deferred income | 492/3 | €88,680 | - | -€88,680 | |
| Operating income | 70/76A | €36,713,363 | €39,546,229 | +€2.8m | +7.7% |
| Turnover | 70 | €36,530,364 | €39,331,577 | +€2.8m | +7.7% |
| Other operating income | 74 | €181,499 | €214,652 | +€33,153 | +18.3% |
| Non-recurring operating income | 76A | €1,500 | - | -€1,500 | |
| Operating charges | 60/66A | €34,172,969 | €37,927,425 | +€3.8m | +11.0% |
| Goods for resale, raw materials and consumables | 60 | €30,007,235 | €33,433,390 | +€3.4m | +11.4% |
| Purchases | 600/8 | €27,841,978 | €32,239,230 | +€4.4m | +15.8% |
| Change in stocks: decrease (increase) | 609 | €2,165,257 | €1,194,160 | -€971,097 | -44.8% |
| Services and other goods | 61 | €2,402,091 | €2,465,993 | +€63,902 | +2.7% |
| Remuneration, social security and pensions | 62 | €1,218,837 | €1,328,269 | +€109,432 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €392,882 | €617,445 | +€224,563 | +57.2% |
| Other operating charges | 640/8 | €151,924 | €82,329 | -€69,595 | -45.8% |
| Operating profit (loss) | 9901 | €2,540,394 | €1,618,804 | -€921,590 | -36.3% |
| Financial income | 75/76B | €733,407 | €1,511,169 | +€777,762 | +106.0% |
| Recurring financial income | 75 | €733,407 | €1,511,169 | +€777,762 | +106.0% |
| Other financial income | 752/9 | €733,407 | €1,511,169 | +€777,762 | +106.0% |
| Financial charges | 65/66B | €2,745,645 | €2,816,996 | +€71,352 | +2.6% |
| Recurring financial charges | 65 | €2,745,645 | €2,816,996 | +€71,352 | +2.6% |
| Debt charges | 650 | €2,745,645 | €2,816,996 | +€71,352 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €528,156 | €312,976 | -€215,180 | -40.7% |
| Income taxes | 67/77 | €159,592 | €104,657 | -€54,935 | -34.4% |
| Taxes | 670/3 | €159,592 | €104,657 | -€54,935 | -34.4% |
| Profit (loss) for the period | 9904 | €368,564 | €208,319 | -€160,245 | -43.5% |
| Transfer from tax-exempt reserves | 789 | €95,388 | €186,275 | +€90,887 | +95.3% |
| Profit (loss) for the period to be appropriated | 9905 | €463,951 | €394,594 | -€69,357 | -14.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.