CLAUDE BAIL SRL: what changed
CLAUDE BAIL SRL
Largest movements
- Receivables within one year +€110,906
up €110,906 (+12.8%), from €864,627 to €975,533
- Cash +€31,789
up €31,789 (+1,056%), from €3,011 to €34,800
mainly Net result for the year (+€74,485) and Tax, wage and social debts (+€57,807)
- Tangible fixed assets -€10,649
down €10,649 (-85.2%), from €12,506 to €1,857
of which Furniture and vehicles: -€10,400
- Reserves +€74,485
up €74,485 (+9.0%), from €823,503 to €897,988
of which Distributable reserves: +€74,485
- Tax, wage and social debts +€57,807
up €57,807 (+155%), from €37,182 to €94,989
- Financial income -€49,653
down €49,653 (-99.9%), from €49,710 to €57
- Gross operating margin +€47,408
up €47,408 (+48.3%), from €98,197 to €145,605
- Taxes +€20,642
up €20,642 (+55.5%), from €37,182 to €57,824
- Depreciation -€1,945
down €1,945 (-15.4%), from €12,594 to €10,649
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €880,585 | €1,012,190 | +€131,605 | +14.9% |
| Fixed assets | 21/28 | €12,506 | €1,857 | -€10,649 | -85.2% |
| Tangible fixed assets | 22/27 | €12,506 | €1,857 | -€10,649 | -85.2% |
| Plant, machinery and equipment | 23 | €994 | €746 | -€249 | -25.0% |
| Furniture and vehicles | 24 | €11,511 | €1,111 | -€10,400 | -90.3% |
| Current assets | 29/58 | €868,080 | €1,010,333 | +€142,254 | +16.4% |
| Amounts receivable within one year | 40/41 | €864,627 | €975,533 | +€110,906 | +12.8% |
| Other amounts receivable | 41 | €864,627 | €975,533 | +€110,906 | +12.8% |
| Cash at bank and in hand | 54/58 | €3,011 | €34,800 | +€31,789 | +1,056% |
| Deferred charges and accrued income | 490/1 | €441 | - | -€441 | |
| Total equity and liabilities | 10/49 | €880,585 | €1,012,190 | +€131,605 | +14.9% |
| Equity | 10/15 | €842,103 | €916,588 | +€74,485 | +8.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €823,503 | €897,988 | +€74,485 | +9.0% |
| 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 | €821,643 | €896,128 | +€74,485 | +9.1% |
| Amounts payable | 17/49 | €38,482 | €95,602 | +€57,120 | +148% |
| Amounts payable within one year | 42/48 | €38,482 | €95,602 | +€57,120 | +148% |
| Trade debts | 44 | €1,300 | €613 | -€687 | -52.8% |
| Suppliers | 440/4 | €1,300 | €613 | -€687 | -52.8% |
| Taxes, remuneration and social security | 45 | €37,182 | €94,989 | +€57,807 | +155% |
| Taxes | 450/3 | €37,182 | €94,989 | +€57,807 | +155% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,594 | €10,649 | -€1,945 | -15.4% |
| Other operating charges | 640/8 | €1,798 | €2,502 | +€704 | +39.1% |
| Non-recurring operating charges | 66A | - | €127 | +€127 | |
| Gross operating margin | 9900 | €98,197 | €145,605 | +€47,408 | +48.3% |
| Operating profit (loss) | 9901 | €83,805 | €132,327 | +€48,523 | +57.9% |
| Financial income | 75/76B | €49,710 | €57 | -€49,653 | -99.9% |
| Recurring financial income | 75 | €49,710 | €57 | -€49,653 | -99.9% |
| Financial charges | 65/66B | €174 | €75 | -€99 | -57.1% |
| Recurring financial charges | 65 | €174 | €75 | -€99 | -57.1% |
| Profit (loss) for the period before taxes | 9903 | €133,340 | €132,309 | -€1,031 | -0.8% |
| Income taxes | 67/77 | €37,182 | €57,824 | +€20,642 | +55.5% |
| Profit (loss) for the period | 9904 | €96,158 | €74,485 | -€21,673 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €96,158 | €74,485 | -€21,673 | -22.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.