CLAUDE Benoît Matériaux: what changed
CLAUDE Benoît Matériaux
Largest movements
- Cash +€11,287
new in 2025: €11,287
mainly Depreciation (+€104,506) and Trade debts (+€58,901)
- Tangible fixed assets -€7,115
down €7,115 (-2.0%), from €362,615 to €355,500
of which Furniture and vehicles: -€8,221
- Receivables within one year -€6,488
down €6,488 (-6.1%), from €106,442 to €99,954
of which Other amounts receivable: -€4,891
- Profit (loss) carried forward -€78,427
down €78,427 (-86.8%), from -€90,386 to -€168,813
- Trade debts +€58,901
up €58,901 (+29.4%), from €200,312 to €259,213
- Debts after one year -€23,077
down €23,077 (-9.8%), from €235,477 to €212,400
- Tax, wage and social debts +€21,141
up €21,141 (+113%), from €18,780 to €39,921
of which Taxes: +€13,148
- Current portion of long-term debt +€17,002
up €17,002 (+21.2%), from €80,180 to €97,182
- Gross operating margin +€20,523
up €20,523 (+7.4%), from €278,655 to €299,178
- Staff costs +€15,250
up €15,250 (+9.2%), from €166,587 to €181,837
- Depreciation +€14,959
up €14,959 (+16.7%), from €89,547 to €104,506
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 | €486,895 | €482,345 | -€4,549 | -0.9% |
| Fixed assets | 21/28 | €362,885 | €355,770 | -€7,115 | -2.0% |
| Tangible fixed assets | 22/27 | €362,615 | €355,500 | -€7,115 | -2.0% |
| Furniture and vehicles | 24 | €15,982 | €7,761 | -€8,221 | -51.4% |
| Leasing and similar rights | 25 | €346,633 | €347,739 | +€1,106 | +0.3% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €124,010 | €126,576 | +€2,566 | +2.1% |
| Amounts receivable within one year | 40/41 | €106,442 | €99,954 | -€6,488 | -6.1% |
| Trade receivables | 40 | €101,551 | €99,954 | -€1,597 | -1.6% |
| Other amounts receivable | 41 | €4,891 | €0 | -€4,891 | -100% |
| Cash at bank and in hand | 54/58 | - | €11,287 | +€11,287 | |
| Deferred charges and accrued income | 490/1 | €17,568 | €15,335 | -€2,232 | -12.7% |
| Total equity and liabilities | 10/49 | €486,895 | €482,345 | -€4,549 | -0.9% |
| Equity | 10/15 | -€84,186 | -€162,613 | -€78,427 | -93.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,386 | -€168,813 | -€78,427 | -86.8% |
| Amounts payable | 17/49 | €571,081 | €644,959 | +€73,878 | +12.9% |
| Amounts payable after more than one year | 17 | €235,477 | €212,400 | -€23,077 | -9.8% |
| Financial debts | 170/4 | €235,477 | €212,400 | -€23,077 | -9.8% |
| Amounts payable within one year | 42/48 | €335,604 | €432,558 | +€96,955 | +28.9% |
| Current portion of amounts payable after more than one year | 42 | €80,180 | €97,182 | +€17,002 | +21.2% |
| Financial debts | 43 | €2,715 | - | -€2,715 | |
| Credit institutions | 430/8 | €2,715 | - | -€2,715 | |
| Trade debts | 44 | €200,312 | €259,213 | +€58,901 | +29.4% |
| Suppliers | 440/4 | €200,312 | €259,213 | +€58,901 | +29.4% |
| Taxes, remuneration and social security | 45 | €18,780 | €39,921 | +€21,141 | +113% |
| Taxes | 450/3 | €2,554 | €15,703 | +€13,148 | +515% |
| Remuneration and social security | 454/9 | €16,226 | €24,218 | +€7,993 | +49.3% |
| Other amounts payable | 47/48 | €33,618 | €36,243 | +€2,625 | +7.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €166,587 | €181,837 | +€15,250 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,547 | €104,506 | +€14,959 | +16.7% |
| Other operating charges | 640/8 | €64,410 | €62,686 | -€1,725 | -2.7% |
| Gross operating margin | 9900 | €278,655 | €299,178 | +€20,523 | +7.4% |
| Operating profit (loss) | 9901 | -€41,889 | -€49,851 | -€7,961 | -19.0% |
| Financial income | 75/76B | €11 | €1 | -€10 | -91.7% |
| Recurring financial income | 75 | €11 | €1 | -€10 | -91.7% |
| Financial charges | 65/66B | €28,734 | €28,304 | -€430 | -1.5% |
| Recurring financial charges | 65 | €28,734 | €28,304 | -€430 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | -€70,612 | -€78,154 | -€7,542 | -10.7% |
| Income taxes | 67/77 | €297 | €273 | -€24 | -7.9% |
| Profit (loss) for the period | 9904 | -€70,908 | -€78,427 | -€7,519 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€70,908 | -€78,427 | -€7,519 | -10.6% |
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 8 November 2026 via checked.be.