CLATERVIS: 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.
CLATERVIS
Largest movements
- Cash +€47,989
up €47,989 (+23.5%), from €204,173 to €252,162
mainly Other debts (+€58,764) and Net result for the year (+€51,189)
- Tangible fixed assets -€17,095
down €17,095 (-9.4%), from €181,425 to €164,330
- Other debts +€58,764
up €58,764 (+6841.0%), from €859 to €59,623
- Tax, wage and social debts -€13,919
down €13,919 (-29.5%), from €47,124 to €33,205
of which Taxes: -€21,604
- Debts after one year -€11,915
down €11,915 (-12.5%), from €95,270 to €83,356
- Reserves -€11,736
down €11,736 (-6.1%), from €191,237 to €179,501
- Trade debts +€9,986
up €9,986 (+27.8%), from €35,917 to €45,902
- Staff costs +€58,976
up €58,976 (+93.5%), from €63,082 to €122,058
- Gross operating margin +€58,371
up €58,371 (+33.7%), from €173,032 to €231,403
- Financial charges -€5,875
down €5,875 (-78.1%), from €7,521 to €1,646
- Taxes -€3,819
down €3,819 (-15.2%), from €25,206 to €21,387
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €402,077 | €432,101 | +€30,024 | +7.5% |
| Fixed assets | 21/28 | €181,425 | €167,084 | -€14,342 | -7.9% |
| Intangible fixed assets | 21 | - | €2,753 | +€2,753 | |
| Tangible fixed assets | 22/27 | €181,425 | €164,330 | -€17,095 | -9.4% |
| Plant, machinery and equipment | 23 | €15,096 | €10,234 | -€4,862 | -32.2% |
| Furniture and vehicles | 24 | €24,995 | €18,094 | -€6,900 | -27.6% |
| Other tangible fixed assets | 26 | €141,334 | €136,002 | -€5,333 | -3.8% |
| Current assets | 29/58 | €220,652 | €265,017 | +€44,365 | +20.1% |
| Stocks and contracts in progress | 3 | €6,690 | €7,533 | +€843 | +12.6% |
| Stocks | 30/36 | €6,690 | €7,533 | +€843 | +12.6% |
| Amounts receivable within one year | 40/41 | €7,086 | €2,775 | -€4,311 | -60.8% |
| Trade receivables | 40 | €6,214 | €2,641 | -€3,573 | -57.5% |
| Other amounts receivable | 41 | €872 | €133 | -€738 | -84.7% |
| Current investments | 50/53 | €37 | €37 | +€0 | +0.6% |
| Cash at bank and in hand | 54/58 | €204,173 | €252,162 | +€47,989 | +23.5% |
| Deferred charges and accrued income | 490/1 | €2,666 | €2,510 | -€156 | -5.9% |
| Total equity and liabilities | 10/49 | €402,077 | €432,101 | +€30,024 | +7.5% |
| Equity | 10/15 | €209,837 | €198,101 | -€11,736 | -5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €191,237 | €179,501 | -€11,736 | -6.1% |
| Distributable reserves | 133 | €191,237 | €179,501 | -€11,736 | -6.1% |
| Amounts payable | 17/49 | €192,241 | €234,000 | +€41,760 | +21.7% |
| Amounts payable after more than one year | 17 | €95,270 | €83,356 | -€11,915 | -12.5% |
| Financial debts | 170/4 | €95,270 | €83,356 | -€11,915 | -12.5% |
| Amounts payable within one year | 42/48 | €96,970 | €150,644 | +€53,674 | +55.4% |
| Current portion of amounts payable after more than one year | 42 | €13,070 | €11,915 | -€1,156 | -8.8% |
| Trade debts | 44 | €35,917 | €45,902 | +€9,986 | +27.8% |
| Suppliers | 440/4 | €35,917 | €45,902 | +€9,986 | +27.8% |
| Taxes, remuneration and social security | 45 | €47,124 | €33,205 | -€13,919 | -29.5% |
| Taxes | 450/3 | €30,944 | €9,340 | -€21,604 | -69.8% |
| Remuneration and social security | 454/9 | €16,181 | €23,865 | +€7,684 | +47.5% |
| Other amounts payable | 47/48 | €859 | €59,623 | +€58,764 | +6841.0% |
| Remuneration, social security and pensions | 62 | €63,082 | €122,058 | +€58,976 | +93.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,522 | €35,378 | +€1,856 | +5.5% |
| Other operating charges | 640/8 | €1,503 | €1,362 | -€141 | -9.4% |
| Gross operating margin | 9900 | €173,032 | €231,403 | +€58,371 | +33.7% |
| Operating profit (loss) | 9901 | €74,926 | €72,606 | -€2,320 | -3.1% |
| Financial income | 75/76B | €1,083 | €1,616 | +€533 | +49.2% |
| Recurring financial income | 75 | €1,083 | €1,616 | +€533 | +49.2% |
| Financial charges | 65/66B | €7,521 | €1,646 | -€5,875 | -78.1% |
| Recurring financial charges | 65 | €7,521 | €1,646 | -€5,875 | -78.1% |
| Profit (loss) for the period before taxes | 9903 | €68,488 | €72,576 | +€4,088 | +6.0% |
| Income taxes | 67/77 | €25,206 | €21,387 | -€3,819 | -15.2% |
| Profit (loss) for the period | 9904 | €43,282 | €51,189 | +€7,907 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,282 | €51,189 | +€7,907 | +18.3% |
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 5 October 2026 via checked.be.