CLAUDIA COLLECTIONS: 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.
CLAUDIA COLLECTIONS
Largest movements
- Stocks and contracts -€21,932
down €21,932 (-27.5%), from €79,717 to €57,785
- Receivables within one year +€7,872
up €7,872 (+51.6%), from €15,263 to €23,136
of which Trade receivables: +€4,346
- Cash -€4,515
down €4,515 (-97.8%), from €4,615 to €100
mainly Net result for the year (-€59,341) and Receivables within one year (-€7,872)
- Profit (loss) carried forward -€59,341
down €59,341 (-245%), from -€24,191 to -€83,532
- Debts after one year +€16,256
up €16,256 (+29.6%), from €55,000 to €71,256
- Other debts +€14,288
up €14,288 (+36.2%), from €39,453 to €53,741
- Current portion of long-term debt +€7,241
new in 2024: €7,241
- Trade debts -€5,766
down €5,766 (-45.2%), from €12,767 to €7,001
- Gross operating margin -€39,426
down €39,426 (-38,352%), from -€103 to -€39,529
- Staff costs -€7,237
down €7,237 (-33.0%), from €21,911 to €14,674
- Financial charges +€2,600
up €2,600 (+302%), from €862 to €3,462
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,954 | €81,612 | -€19,343 | -19.2% |
| Fixed assets | 21/28 | €1,068 | €591 | -€477 | -44.7% |
| Tangible fixed assets | 22/27 | €1,068 | €591 | -€477 | -44.7% |
| Plant, machinery and equipment | 23 | €573 | €269 | -€303 | -53.0% |
| Furniture and vehicles | 24 | €495 | €322 | -€174 | -35.1% |
| Current assets | 29/58 | €99,886 | €81,021 | -€18,866 | -18.9% |
| Stocks and contracts in progress | 3 | €79,717 | €57,785 | -€21,932 | -27.5% |
| Stocks | 30/36 | €79,717 | €57,785 | -€21,932 | -27.5% |
| Amounts receivable within one year | 40/41 | €15,263 | €23,136 | +€7,872 | +51.6% |
| Trade receivables | 40 | €724 | €5,070 | +€4,346 | +600% |
| Other amounts receivable | 41 | €14,539 | €18,066 | +€3,527 | +24.3% |
| Cash at bank and in hand | 54/58 | €4,615 | €100 | -€4,515 | -97.8% |
| Deferred charges and accrued income | 490/1 | €291 | - | -€291 | |
| Total equity and liabilities | 10/49 | €100,954 | €81,612 | -€19,343 | -19.2% |
| Equity | 10/15 | -€10,331 | -€69,672 | -€59,341 | -574% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €7,660 | €7,660 | = | 0.0% |
| Distributable reserves | 133 | €7,660 | €7,660 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,191 | -€83,532 | -€59,341 | -245% |
| Amounts payable | 17/49 | €111,286 | €151,284 | +€39,998 | +35.9% |
| Amounts payable after more than one year | 17 | €55,000 | €71,256 | +€16,256 | +29.6% |
| Financial debts | 170/4 | €55,000 | €71,256 | +€16,256 | +29.6% |
| Amounts payable within one year | 42/48 | €56,286 | €80,028 | +€23,742 | +42.2% |
| Current portion of amounts payable after more than one year | 42 | - | €7,241 | +€7,241 | |
| Financial debts | 43 | - | €5,464 | +€5,464 | |
| Credit institutions | 430/8 | - | €5,464 | +€5,464 | |
| Trade debts | 44 | €12,767 | €7,001 | -€5,766 | -45.2% |
| Suppliers | 440/4 | €12,767 | €7,001 | -€5,766 | -45.2% |
| Taxes, remuneration and social security | 45 | €4,066 | €6,581 | +€2,515 | +61.9% |
| Taxes | 450/3 | €1,008 | - | -€1,008 | |
| Remuneration and social security | 454/9 | €3,058 | €6,581 | +€3,523 | +115% |
| Other amounts payable | 47/48 | €39,453 | €53,741 | +€14,288 | +36.2% |
| Remuneration, social security and pensions | 62 | €21,911 | €14,674 | -€7,237 | -33.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €799 | €936 | +€137 | +17.2% |
| Other operating charges | 640/8 | €526 | €744 | +€218 | +41.3% |
| Gross operating margin | 9900 | -€103 | -€39,529 | -€39,426 | -38,352% |
| Operating profit (loss) | 9901 | -€23,339 | -€55,882 | -€32,543 | -139% |
| Financial income | 75/76B | €10 | €4 | -€6 | -63.5% |
| Recurring financial income | 75 | €10 | €4 | -€6 | -63.5% |
| Financial charges | 65/66B | €862 | €3,462 | +€2,600 | +302% |
| Recurring financial charges | 65 | €862 | €3,462 | +€2,600 | +302% |
| Profit (loss) for the period before taxes | 9903 | -€24,191 | -€59,341 | -€35,150 | -145% |
| Profit (loss) for the period | 9904 | -€24,191 | -€59,341 | -€35,150 | -145% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,191 | -€59,341 | -€35,150 | -145% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.