CLAUDE & CO CONSULT: 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.
CLAUDE & CO CONSULT
Largest movements
- Cash +€6,650
up €6,650 (+65.7%), from €10,128 to €16,778
mainly Other debts (+€4,989) and Net result for the year (+€871)
- Receivables within one year -€257
down €257 (-6.8%), from €3,796 to €3,539
of which Other amounts receivable: -€257
- Other debts +€4,989
up €4,989 (+131%), from €3,794 to €8,783
- Profit (loss) carried forward +€871
up €871 (+92.3%), from €945 to €1,816
- Tax, wage and social debts +€408
up €408 (+32.6%), from €1,250 to €1,658
- Gross operating margin -€2,379
down €2,379 (-51.5%), from €4,618 to €2,239
- Taxes -€838
down €838 (-67.3%), from €1,245 to €408
- Other operating charges +€274
up €274 (+51.6%), from €531 to €805
- Depreciation -€256
down €256 (-67.2%), from €380 to €125
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 | €14,049 | €20,317 | +€6,268 | +44.6% |
| Fixed assets | 21/28 | €125 | - | -€125 | |
| Tangible fixed assets | 22/27 | €125 | - | -€125 | |
| Furniture and vehicles | 24 | €125 | - | -€125 | |
| Current assets | 29/58 | €13,924 | €20,317 | +€6,393 | +45.9% |
| Amounts receivable within one year | 40/41 | €3,796 | €3,539 | -€257 | -6.8% |
| Trade receivables | 40 | €3,539 | €3,539 | = | 0.0% |
| Other amounts receivable | 41 | €257 | - | -€257 | |
| Cash at bank and in hand | 54/58 | €10,128 | €16,778 | +€6,650 | +65.7% |
| Total equity and liabilities | 10/49 | €14,049 | €20,317 | +€6,268 | +44.6% |
| Equity | 10/15 | €9,005 | €9,876 | +€871 | +9.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €945 | €1,816 | +€871 | +92.3% |
| Amounts payable | 17/49 | €5,044 | €10,441 | +€5,397 | +107% |
| Amounts payable within one year | 42/48 | €5,044 | €10,441 | +€5,397 | +107% |
| Taxes, remuneration and social security | 45 | €1,250 | €1,658 | +€408 | +32.6% |
| Taxes | 450/3 | €1,250 | €1,658 | +€408 | +32.6% |
| Other amounts payable | 47/48 | €3,794 | €8,783 | +€4,989 | +131% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €380 | €125 | -€256 | -67.2% |
| Other operating charges | 640/8 | €531 | €805 | +€274 | +51.6% |
| Gross operating margin | 9900 | €4,618 | €2,239 | -€2,379 | -51.5% |
| Operating profit (loss) | 9901 | €3,707 | €1,309 | -€2,398 | -64.7% |
| Financial income | 75/76B | €43 | €15 | -€28 | -65.3% |
| Recurring financial income | 75 | €43 | €15 | -€28 | -65.3% |
| Financial charges | 65/66B | €51 | €45 | -€6 | -11.8% |
| Recurring financial charges | 65 | €51 | €45 | -€6 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €3,699 | €1,279 | -€2,420 | -65.4% |
| Income taxes | 67/77 | €1,245 | €408 | -€838 | -67.3% |
| Profit (loss) for the period | 9904 | €2,454 | €871 | -€1,582 | -64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,454 | €871 | -€1,582 | -64.5% |
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 22 October 2026 via checked.be.