ClaudineB: 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.
ClaudineB
Largest movements
- Tangible fixed assets +€20,339
new in 2025: €20,339
of which Plant, machinery and equipment: +€15,879
- Cash +€5,164
up €5,164 (+15.1%), from €34,085 to €39,249
mainly Trade debts (+€13,975) and Net result for the year (+€13,321)
- Receivables within one year +€2,027
up €2,027 (+264%), from €768 to €2,796
- Trade debts +€13,975
up €13,975 (+496%), from €2,818 to €16,793
- Reserves +€13,321
up €13,321 (+69.2%), from €19,255 to €32,575
- Tax, wage and social debts -€1,249
down €1,249 (-12.0%), from €10,416 to €9,167
of which Taxes: -€2,325
- Other debts +€1,080
up €1,080 (+1,183%), from €91 to €1,171
- Gross operating margin +€11,327
up €11,327 (+54.9%), from €20,627 to €31,954
- Staff costs +€3,053
up €3,053 (+39.9%), from €7,646 to €10,699
- Depreciation +€1,719
new in 2025: €1,719
- Taxes +€1,302
up €1,302 (+33.4%), from €3,902 to €5,204
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 | €38,780 | €65,907 | +€27,126 | +69.9% |
| Fixed assets | 21/28 | €2,000 | €22,464 | +€20,464 | +1,023% |
| Tangible fixed assets | 22/27 | - | €20,339 | +€20,339 | |
| Plant, machinery and equipment | 23 | - | €15,879 | +€15,879 | |
| Furniture and vehicles | 24 | - | €3,416 | +€3,416 | |
| Other tangible fixed assets | 26 | - | €1,044 | +€1,044 | |
| Financial fixed assets | 28 | €2,000 | €2,125 | +€125 | +6.3% |
| Current assets | 29/58 | €36,780 | €43,443 | +€6,663 | +18.1% |
| Stocks and contracts in progress | 3 | €1,179 | €995 | -€184 | -15.6% |
| Stocks | 30/36 | €1,179 | €995 | -€184 | -15.6% |
| Amounts receivable within one year | 40/41 | €768 | €2,796 | +€2,027 | +264% |
| Other amounts receivable | 41 | €768 | €2,796 | +€2,027 | +264% |
| Cash at bank and in hand | 54/58 | €34,085 | €39,249 | +€5,164 | +15.1% |
| Deferred charges and accrued income | 490/1 | €748 | €404 | -€345 | -46.1% |
| Total equity and liabilities | 10/49 | €38,780 | €65,907 | +€27,126 | +69.9% |
| Equity | 10/15 | €25,455 | €38,775 | +€13,321 | +52.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,255 | €32,575 | +€13,321 | +69.2% |
| Distributable reserves | 133 | €19,255 | €32,575 | +€13,321 | +69.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €13,326 | €27,132 | +€13,806 | +104% |
| Amounts payable within one year | 42/48 | €13,326 | €27,132 | +€13,806 | +104% |
| Trade debts | 44 | €2,818 | €16,793 | +€13,975 | +496% |
| Suppliers | 440/4 | €2,818 | €16,793 | +€13,975 | +496% |
| Taxes, remuneration and social security | 45 | €10,416 | €9,167 | -€1,249 | -12.0% |
| Taxes | 450/3 | €6,990 | €4,665 | -€2,325 | -33.3% |
| Remuneration and social security | 454/9 | €3,427 | €4,502 | +€1,076 | +31.4% |
| Other amounts payable | 47/48 | €91 | €1,171 | +€1,080 | +1,183% |
| Remuneration, social security and pensions | 62 | €7,646 | €10,699 | +€3,053 | +39.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,719 | +€1,719 | |
| Other operating charges | 640/8 | €796 | €820 | +€24 | +3.1% |
| Gross operating margin | 9900 | €20,627 | €31,954 | +€11,327 | +54.9% |
| Operating profit (loss) | 9901 | €12,186 | €18,716 | +€6,531 | +53.6% |
| Financial income | 75/76B | €7 | €0 | -€7 | -100% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -100% |
| Financial charges | 65/66B | €399 | €191 | -€207 | -52.0% |
| Recurring financial charges | 65 | €399 | €191 | -€207 | -52.0% |
| Profit (loss) for the period before taxes | 9903 | €11,794 | €18,525 | +€6,731 | +57.1% |
| Income taxes | 67/77 | €3,902 | €5,204 | +€1,302 | +33.4% |
| Profit (loss) for the period | 9904 | €7,892 | €13,321 | +€5,429 | +68.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,892 | €13,321 | +€5,429 | +68.8% |
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 18 October 2026 via checked.be.