CLASYLCO: 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.
CLASYLCO
Largest movements
- Receivables after one year -€46,793
down €46,793 (-25.8%), from €181,531 to €134,738
- Receivables within one year +€11,652
up €11,652 (+65.7%), from €17,737 to €29,389
of which Trade receivables: +€13,547
- Deferred charges and accrued income +€6,325
up €6,325 (+1,265%), from €500 to €6,825
- Cash -€4,503
down €4,503 (-57.8%), from €7,794 to €3,291
mainly Contributions, distributions and other (-€39,654) and Receivables within one year (-€11,652)
- Reserves -€24,596
down €24,596 (-14.9%), from €165,147 to €140,551
of which Distributable reserves: -€24,596
- Other debts +€11,765
up €11,765 (+683%), from €1,722 to €13,487
- Current portion of long-term debt -€10,307
down €10,307 (-100%), from €10,307 to €0
- Trade debts -€10,120
down €10,120 (-57.2%), from €17,696 to €7,576
- Tax, wage and social debts -€3,146
down €3,146 (-73.4%), from €4,287 to €1,141
- Gross operating margin +€27,371
up €27,371, from -€1,577 to €25,793
- Taxes +€4,709
up €4,709 (+106%), from €4,432 to €9,141
- Other operating charges +€1,812
up €1,812 (+854%), from €212 to €2,024
- Financial charges +€983
up €983 (+54.2%), from €1,813 to €2,796
- Financial income -€917
down €917 (-12.6%), from €7,264 to €6,347
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 | €209,565 | €176,954 | -€32,611 | -15.6% |
| Fixed assets | 21/28 | €2,003 | €2,711 | +€708 | +35.4% |
| Tangible fixed assets | 22/27 | €2,003 | €2,711 | +€708 | +35.4% |
| Plant, machinery and equipment | 23 | €457 | €64 | -€393 | -86.1% |
| Furniture and vehicles | 24 | €495 | €115 | -€379 | -76.7% |
| Other tangible fixed assets | 26 | €1,051 | €2,532 | +€1,481 | +141% |
| Current assets | 29/58 | €207,562 | €174,244 | -€33,319 | -16.1% |
| Amounts receivable after more than one year | 29 | €181,531 | €134,738 | -€46,793 | -25.8% |
| Other amounts receivable | 291 | €181,531 | €134,738 | -€46,793 | -25.8% |
| Amounts receivable within one year | 40/41 | €17,737 | €29,389 | +€11,652 | +65.7% |
| Trade receivables | 40 | €14,813 | €28,360 | +€13,547 | +91.5% |
| Other amounts receivable | 41 | €2,924 | €1,029 | -€1,895 | -64.8% |
| Cash at bank and in hand | 54/58 | €7,794 | €3,291 | -€4,503 | -57.8% |
| Deferred charges and accrued income | 490/1 | €500 | €6,825 | +€6,325 | +1,265% |
| Total equity and liabilities | 10/49 | €209,565 | €176,954 | -€32,611 | -15.6% |
| Equity | 10/15 | €169,459 | €146,751 | -€22,708 | -13.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €165,147 | €140,551 | -€24,596 | -14.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €163,287 | €138,691 | -€24,596 | -15.1% |
| Profit (loss) carried forward | 14 | -€1,888 | €0 | +€1,888 | |
| Amounts payable | 17/49 | €40,106 | €30,203 | -€9,902 | -24.7% |
| Amounts payable within one year | 42/48 | €40,106 | €30,203 | -€9,902 | -24.7% |
| Current portion of amounts payable after more than one year | 42 | €10,307 | €0 | -€10,307 | -100% |
| Financial debts | 43 | €6,095 | €8,000 | +€1,905 | +31.3% |
| Credit institutions | 430/8 | - | €8,000 | +€8,000 | |
| Other loans | 439 | €6,095 | €0 | -€6,095 | -100% |
| Trade debts | 44 | €17,696 | €7,576 | -€10,120 | -57.2% |
| Suppliers | 440/4 | €17,696 | €7,576 | -€10,120 | -57.2% |
| Taxes, remuneration and social security | 45 | €4,287 | €1,141 | -€3,146 | -73.4% |
| Taxes | 450/3 | €4,287 | €1,141 | -€3,146 | -73.4% |
| Other amounts payable | 47/48 | €1,722 | €13,487 | +€11,765 | +683% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,117 | €1,234 | +€117 | +10.5% |
| Other operating charges | 640/8 | €212 | €2,024 | +€1,812 | +854% |
| Gross operating margin | 9900 | -€1,577 | €25,793 | +€27,371 | |
| Operating profit (loss) | 9901 | -€2,907 | €22,535 | +€25,442 | |
| Financial income | 75/76B | €7,264 | €6,347 | -€917 | -12.6% |
| Recurring financial income | 75 | €7,264 | €6,347 | -€917 | -12.6% |
| Financial charges | 65/66B | €1,813 | €2,796 | +€983 | +54.2% |
| Recurring financial charges | 65 | €1,813 | €2,796 | +€983 | +54.2% |
| Profit (loss) for the period before taxes | 9903 | €2,544 | €26,086 | +€23,542 | +926% |
| Income taxes | 67/77 | €4,432 | €9,141 | +€4,709 | +106% |
| Profit (loss) for the period | 9904 | -€1,888 | €16,945 | +€18,833 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,888 | €16,945 | +€18,833 |
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 16 October 2026 via checked.be.