ClaudiUS TACS: 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.
ClaudiUS TACS
Largest movements
- Cash +€55,442
up €55,442 (+112%), from €49,392 to €104,834
mainly Net result for the year (+€96,829) and Tax, wage and social debts (+€21,596)
- Current investments +€30,000
new in 2025: €30,000
- Receivables within one year +€22,102
up €22,102 (+30.6%), from €72,212 to €94,314
of which Other amounts receivable: +€28,579
- Deferred charges and accrued income +€6,502
up €6,502 (+42.3%), from €15,359 to €21,861
- Reserves +€96,829
up €96,829 (+102%), from €95,132 to €191,961
- Tax, wage and social debts +€21,596
up €21,596 (+63.5%), from €34,007 to €55,603
of which Taxes: +€21,196
- Trade debts -€2,729
down €2,729 (-17.0%), from €16,024 to €13,295
- Gross operating margin +€43,099
up €43,099 (+40.0%), from €107,683 to €150,782
- Taxes +€9,333
up €9,333 (+51.2%), from €18,242 to €27,575
- Staff costs +€9,051
up €9,051 (+59.8%), from €15,140 to €24,191
- Financial income +€2,655
up €2,655 (+193%), from €1,373 to €4,028
- Financial charges -€2,009
down €2,009 (-49.3%), from €4,076 to €2,067
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 | €147,162 | €262,858 | +€115,696 | +78.6% |
| Fixed assets | 21/28 | €10,198 | €11,849 | +€1,651 | +16.2% |
| Tangible fixed assets | 22/27 | €10,198 | €11,849 | +€1,651 | +16.2% |
| Plant, machinery and equipment | 23 | €10,198 | €11,849 | +€1,651 | +16.2% |
| Current assets | 29/58 | €136,964 | €251,009 | +€114,045 | +83.3% |
| Amounts receivable within one year | 40/41 | €72,212 | €94,314 | +€22,102 | +30.6% |
| Trade receivables | 40 | €48,507 | €42,030 | -€6,478 | -13.4% |
| Other amounts receivable | 41 | €23,705 | €52,284 | +€28,579 | +121% |
| Current investments | 50/53 | - | €30,000 | +€30,000 | |
| Cash at bank and in hand | 54/58 | €49,392 | €104,834 | +€55,442 | +112% |
| Deferred charges and accrued income | 490/1 | €15,359 | €21,861 | +€6,502 | +42.3% |
| Total equity and liabilities | 10/49 | €147,162 | €262,858 | +€115,696 | +78.6% |
| Equity | 10/15 | €97,132 | €193,961 | +€96,829 | +99.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €95,132 | €191,961 | +€96,829 | +102% |
| Distributable reserves | 133 | €95,132 | €191,961 | +€96,829 | +102% |
| Amounts payable | 17/49 | €50,030 | €68,898 | +€18,867 | +37.7% |
| Amounts payable within one year | 42/48 | €50,030 | €68,898 | +€18,867 | +37.7% |
| Trade debts | 44 | €16,024 | €13,295 | -€2,729 | -17.0% |
| Suppliers | 440/4 | €16,024 | €13,295 | -€2,729 | -17.0% |
| Taxes, remuneration and social security | 45 | €34,007 | €55,603 | +€21,596 | +63.5% |
| Taxes | 450/3 | €32,412 | €53,609 | +€21,196 | +65.4% |
| Remuneration and social security | 454/9 | €1,594 | €1,994 | +€399 | +25.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €15,140 | €24,191 | +€9,051 | +59.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,555 | €3,649 | +€1,094 | +42.8% |
| Other operating charges | 640/8 | €531 | €499 | -€31 | -5.9% |
| Gross operating margin | 9900 | €107,683 | €150,782 | +€43,099 | +40.0% |
| Operating profit (loss) | 9901 | €89,458 | €122,443 | +€32,985 | +36.9% |
| Financial income | 75/76B | €1,373 | €4,028 | +€2,655 | +193% |
| Recurring financial income | 75 | €1,373 | €4,028 | +€2,655 | +193% |
| Financial charges | 65/66B | €4,076 | €2,067 | -€2,009 | -49.3% |
| Recurring financial charges | 65 | €4,076 | €2,067 | -€2,009 | -49.3% |
| Profit (loss) for the period before taxes | 9903 | €86,755 | €124,404 | +€37,649 | +43.4% |
| Income taxes | 67/77 | €18,242 | €27,575 | +€9,333 | +51.2% |
| Profit (loss) for the period | 9904 | €68,513 | €96,829 | +€28,315 | +41.3% |
| Profit (loss) for the period to be appropriated | 9905 | €68,513 | €96,829 | +€28,315 | +41.3% |
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 28 October 2026 via checked.be.