CLAUDIMMO: 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.
CLAUDIMMO
Largest movements
- Tangible fixed assets -€24,248
down €24,248 (-5.3%), from €459,591 to €435,343
- Cash +€14,168
up €14,168 (+26.0%), from €54,540 to €68,707
mainly Net result for the year (+€37,293) and Depreciation (+€24,248)
- Debts after one year -€40,601
down €40,601 (-65.8%), from €61,665 to €21,064
- Profit (loss) carried forward +€37,293
up €37,293 (+28.3%), from -€131,649 to -€94,357
- Trade debts -€10,749
down €10,749 (-99.7%), from €10,786 to €36
- Gross operating margin +€9,658
up €9,658 (+15.7%), from €61,462 to €71,120
- Financial charges -€2,140
down €2,140 (-30.8%), from €6,945 to €4,805
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 | €514,131 | €504,051 | -€10,081 | -2.0% |
| Fixed assets | 21/28 | €459,591 | €435,343 | -€24,248 | -5.3% |
| Tangible fixed assets | 22/27 | €459,591 | €435,343 | -€24,248 | -5.3% |
| Land and buildings | 22 | €459,591 | €435,343 | -€24,248 | -5.3% |
| Current assets | 29/58 | €54,540 | €68,707 | +€14,168 | +26.0% |
| Cash at bank and in hand | 54/58 | €54,540 | €68,707 | +€14,168 | +26.0% |
| Total equity and liabilities | 10/49 | €514,131 | €504,051 | -€10,081 | -2.0% |
| Equity | 10/15 | €60,364 | €97,657 | +€37,293 | +61.8% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Revaluation surpluses | 12 | €126,420 | €126,420 | = | 0.0% |
| Reserves | 13 | €3,620 | €3,620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,620 | €3,620 | = | 0.0% |
| Legal reserve | 130 | €3,620 | €3,620 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€131,649 | -€94,357 | +€37,293 | +28.3% |
| Amounts payable | 17/49 | €453,767 | €406,393 | -€47,373 | -10.4% |
| Amounts payable after more than one year | 17 | €61,665 | €21,064 | -€40,601 | -65.8% |
| Financial debts | 170/4 | €61,665 | €21,064 | -€40,601 | -65.8% |
| Amounts payable within one year | 42/48 | €392,102 | €385,329 | -€6,773 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €36,624 | €40,601 | +€3,977 | +10.9% |
| Trade debts | 44 | €10,786 | €36 | -€10,749 | -99.7% |
| Suppliers | 440/4 | €10,786 | €36 | -€10,749 | -99.7% |
| Other amounts payable | 47/48 | €344,692 | €344,692 | = | 0.0% |
| Non-recurring operating income | 76A | - | €10,709 | +€10,709 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,248 | €24,248 | = | 0.0% |
| Other operating charges | 640/8 | €4,630 | €4,775 | +€145 | +3.1% |
| Gross operating margin | 9900 | €61,462 | €71,120 | +€9,658 | +15.7% |
| Operating profit (loss) | 9901 | €32,584 | €42,097 | +€9,513 | +29.2% |
| Financial charges | 65/66B | €6,945 | €4,805 | -€2,140 | -30.8% |
| Recurring financial charges | 65 | €6,945 | €4,805 | -€2,140 | -30.8% |
| Profit (loss) for the period before taxes | 9903 | €25,639 | €37,293 | +€11,653 | +45.5% |
| Profit (loss) for the period | 9904 | €25,639 | €37,293 | +€11,653 | +45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,639 | €37,293 | +€11,653 | +45.5% |
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 29 September 2026 via checked.be.