CLASSO: 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.
What changed
CLASSO
NACE 95.100, Repair and maintenance of computers and communication equipment
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€142,801
2024 · €284,128-€426,929
Equity
€1.1m
2024 · €1.2m-€142,801
Cash
€44
2024 · €1,564-€1,520
Balance sheet total
€4.1m
2024 · €5.4m-€1.3m
Largest movements
Assets
- Receivables within one year -€828,405
down €828,405 (-24.5%), from €3.4m to €2.6m
of which Other amounts receivable: -€663,147
- Stocks and contracts -€278,179
down €278,179 (-36.4%), from €763,487 to €485,308
- Tangible fixed assets -€154,069
down €154,069 (-21.6%), from €714,474 to €560,405
- Intangible fixed assets -€97,628
down €97,628 (-24.0%), from €407,200 to €309,572
- Deferred charges and accrued income +€69,581
up €69,581 (+61.7%), from €112,835 to €182,416
Equity and liabilities
- Trade debts -€529,647
down €529,647 (-38.5%), from €1.4m to €845,803
- Other debts -€300,000
down €300,000 (-100.0%), from €300,000 to €0
- Debts after one year -€274,089
down €274,089 (-19.4%), from €1.4m to €1.1m
- Current portion of long-term debt -€231,887
down €231,887 (-54.3%), from €426,967 to €195,080
- Accrued charges and deferred income +€177,807
up €177,807 (+50.6%), from €351,447 to €529,255
Income statement
- Gross operating margin -€270,371
down €270,371 (-12.6%), from €2.1m to €1.9m
- Depreciation -€112,123
down €112,123 (-23.5%), from €477,872 to €365,749
- Financial charges +€62,630
up €62,630 (+62.7%), from €99,865 to €162,495
- Write-downs +€61,615
up €61,615, from -€9,797 to €51,819
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
€284,128
Gross operating margin
-€270,371
Staff costs
+€6,249
Depreciation
+€112,123
Write-downs
-€61,615
Other operating charges
+€12,633
Other operating items
-€159,114
Financial income
+€8,080
Financial charges
-€62,630
Taxes
-€12,283
Result 2025
-€142,801
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
+€641,623
Investment
-€113,545
Financing
-€529,598
Cash 2024
€1,564
From operations (derived)
+€641,623
Net result for the year
-€142,801
Depreciation
+€365,749
Stocks and contracts
+€278,179
Receivables within one year
+€828,405
Deferred charges and accrued income
-€69,581
Trade debts
-€529,647
Tax, wage and social debts
+€33,513
Other debts
-€300,000
Accrued charges and deferred income
+€177,807
Investment (derived)
-€113,545
Investment in fixed assets (net)
-€113,545
Financing
-€529,598
Debts after one year
-€274,089
Current portion of long-term debt
-€231,887
Short-term financial debts
-€23,622
Cash 2025
€44
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,382,134 | €4,091,407 | -€1.3m | -24.0% |
| Formation expenses | 20 | €1,601 | €1,094 | -€507 | -31.7% |
| Fixed assets | 21/28 | €1,122,103 | €870,407 | -€251,697 | -22.4% |
| Intangible fixed assets | 21 | €407,200 | €309,572 | -€97,628 | -24.0% |
| Tangible fixed assets | 22/27 | €714,474 | €560,405 | -€154,069 | -21.6% |
| Plant, machinery and equipment | 23 | €76,999 | €50,395 | -€26,604 | -34.6% |
| Furniture and vehicles | 24 | €71,245 | €33,818 | -€37,427 | -52.5% |
| Leasing and similar rights | 25 | €517,237 | €456,052 | -€61,185 | -11.8% |
| Other tangible fixed assets | 26 | €48,993 | €20,140 | -€28,853 | -58.9% |
| Financial fixed assets | 28 | €429 | €429 | = | 0.0% |
| Current assets | 29/58 | €4,258,430 | €3,219,907 | -€1.0m | -24.4% |
| Stocks and contracts in progress | 3 | €763,487 | €485,308 | -€278,179 | -36.4% |
| Stocks | 30/36 | €763,487 | €485,308 | -€278,179 | -36.4% |
| Amounts receivable within one year | 40/41 | €3,380,544 | €2,552,139 | -€828,405 | -24.5% |
| Trade receivables | 40 | €1,512,566 | €1,347,307 | -€165,258 | -10.9% |
| Other amounts receivable | 41 | €1,867,978 | €1,204,832 | -€663,147 | -35.5% |
| Cash at bank and in hand | 54/58 | €1,564 | €44 | -€1,520 | -97.2% |
| Deferred charges and accrued income | 490/1 | €112,835 | €182,416 | +€69,581 | +61.7% |
| Total equity and liabilities | 10/49 | €5,382,134 | €4,091,407 | -€1.3m | -24.0% |
| Equity | 10/15 | €1,201,012 | €1,058,211 | -€142,801 | -11.9% |
| Contributions | 10/11 | €333,041 | €333,041 | = | 0.0% |
| Capital | 10 | €333,041 | €333,041 | = | 0.0% |
| Issued capital | 100 | €333,041 | €333,041 | = | 0.0% |
| Reserves | 13 | €727,445 | €727,445 | = | 0.0% |
| Non-distributable reserves | 130/1 | €633,304 | €633,304 | = | 0.0% |
| Legal reserve | 130 | €33,304 | €33,304 | = | 0.0% |
| Other | 1319 | €600,000 | €600,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,157 | €19,157 | = | 0.0% |
| Distributable reserves | 133 | €74,985 | €74,985 | = | 0.0% |
| Profit (loss) carried forward | 14 | €140,525 | -€2,276 | -€142,801 | |
| Amounts payable | 17/49 | €4,181,122 | €3,033,196 | -€1.1m | -27.5% |
| Amounts payable after more than one year | 17 | €1,411,183 | €1,137,094 | -€274,089 | -19.4% |
| Financial debts | 170/4 | €1,411,183 | €1,137,094 | -€274,089 | -19.4% |
| Amounts payable within one year | 42/48 | €2,418,492 | €1,366,848 | -€1.1m | -43.5% |
| Current portion of amounts payable after more than one year | 42 | €426,967 | €195,080 | -€231,887 | -54.3% |
| Financial debts | 43 | €85,186 | €61,565 | -€23,622 | -27.7% |
| Credit institutions | 430/8 | €85,186 | €61,565 | -€23,622 | -27.7% |
| Trade debts | 44 | €1,375,450 | €845,803 | -€529,647 | -38.5% |
| Suppliers | 440/4 | €1,375,450 | €845,803 | -€529,647 | -38.5% |
| Taxes, remuneration and social security | 45 | €230,888 | €264,401 | +€33,513 | +14.5% |
| Taxes | 450/3 | €96,022 | €131,674 | +€35,652 | +37.1% |
| Remuneration and social security | 454/9 | €134,867 | €132,727 | -€2,140 | -1.6% |
| Other amounts payable | 47/48 | €300,000 | €0 | -€300,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | €351,447 | €529,255 | +€177,807 | +50.6% |
| Non-recurring operating income | 76A | €7,937 | €11,451 | +€3,514 | +44.3% |
| Remuneration, social security and pensions | 62 | €1,290,087 | €1,283,837 | -€6,249 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €477,872 | €365,749 | -€112,123 | -23.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€9,797 | €51,819 | +€61,615 | |
| Other operating charges | 640/8 | €22,090 | €9,458 | -€12,633 | -57.2% |
| Non-recurring operating charges | 66A | €8,519 | €167,633 | +€159,114 | +1867.7% |
| Gross operating margin | 9900 | €2,147,216 | €1,876,845 | -€270,371 | -12.6% |
| Operating profit (loss) | 9901 | €358,445 | -€1,651 | -€360,095 | |
| Financial income | 75/76B | €22,265 | €30,345 | +€8,080 | +36.3% |
| Recurring financial income | 75 | €22,265 | €30,345 | +€8,080 | +36.3% |
| Financial charges | 65/66B | €99,865 | €162,495 | +€62,630 | +62.7% |
| Recurring financial charges | 65 | €99,865 | €162,495 | +€62,630 | +62.7% |
| Profit (loss) for the period before taxes | 9903 | €280,845 | -€133,801 | -€414,646 | |
| Income taxes | 67/77 | -€3,282 | €9,000 | +€12,283 | |
| Profit (loss) for the period | 9904 | €284,128 | -€142,801 | -€426,929 | |
| Profit (loss) for the period to be appropriated | 9905 | €284,128 | -€142,801 | -€426,929 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.