Claudo Paint: 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.
Claudo Paint
Largest movements
- Receivables within one year -€5,914
down €5,914 (-36.0%), from €16,408 to €10,494
of which Trade receivables: -€6,648
- Tangible fixed assets -€1,283
down €1,283 (-33.2%), from €3,867 to €2,584
- Cash +€654
up €654 (+13.6%), from €4,794 to €5,447
mainly Receivables within one year (+€5,914) and Tax, wage and social debts (+€2,499)
- Deferred charges and accrued income +€313
up €313 (+8.9%), from €3,510 to €3,823
- Profit (loss) carried forward -€9,321
new in 2025: -€9,321
- Tax, wage and social debts +€2,499
up €2,499 (+119%), from €2,095 to €4,594
of which Remuneration and social security: +€2,124
- Trade debts +€650
up €650 (+187%), from €348 to €998
- Gross operating margin -€26,902
down €26,902, from €20,656 to -€6,246
- Taxes -€5,059
down €5,059 (-93.1%), from €5,435 to €375
- Other operating charges -€323
down €323 (-22.0%), from €1,469 to €1,146
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 | €28,625 | €22,395 | -€6,230 | -21.8% |
| Fixed assets | 21/28 | €3,914 | €2,631 | -€1,283 | -32.8% |
| Tangible fixed assets | 22/27 | €3,867 | €2,584 | -€1,283 | -33.2% |
| Furniture and vehicles | 24 | €3,867 | €2,584 | -€1,283 | -33.2% |
| Financial fixed assets | 28 | €47 | €47 | = | 0.0% |
| Current assets | 29/58 | €24,711 | €19,764 | -€4,947 | -20.0% |
| Amounts receivable within one year | 40/41 | €16,408 | €10,494 | -€5,914 | -36.0% |
| Trade receivables | 40 | €13,015 | €6,366 | -€6,648 | -51.1% |
| Other amounts receivable | 41 | €3,393 | €4,128 | +€735 | +21.7% |
| Cash at bank and in hand | 54/58 | €4,794 | €5,447 | +€654 | +13.6% |
| Deferred charges and accrued income | 490/1 | €3,510 | €3,823 | +€313 | +8.9% |
| Total equity and liabilities | 10/49 | €28,625 | €22,395 | -€6,230 | -21.8% |
| Equity | 10/15 | €26,124 | €16,803 | -€9,321 | -35.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €23,124 | €23,124 | = | 0.0% |
| Distributable reserves | 133 | €23,124 | €23,124 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€9,321 | -€9,321 | |
| Amounts payable | 17/49 | €2,501 | €5,592 | +€3,091 | +124% |
| Amounts payable within one year | 42/48 | €2,501 | €5,592 | +€3,091 | +124% |
| Trade debts | 44 | €348 | €998 | +€650 | +187% |
| Suppliers | 440/4 | €348 | €998 | +€650 | +187% |
| Taxes, remuneration and social security | 45 | €2,095 | €4,594 | +€2,499 | +119% |
| Taxes | 450/3 | - | €375 | +€375 | |
| Remuneration and social security | 454/9 | €2,095 | €4,219 | +€2,124 | +101% |
| Other amounts payable | 47/48 | €58 | - | -€58 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,265 | €1,283 | +€18 | +1.4% |
| Other operating charges | 640/8 | €1,469 | €1,146 | -€323 | -22.0% |
| Non-recurring operating charges | 66A | €2,034 | - | -€2,034 | |
| Gross operating margin | 9900 | €20,656 | -€6,246 | -€26,902 | |
| Operating profit (loss) | 9901 | €15,888 | -€8,674 | -€24,563 | |
| Financial charges | 65/66B | €237 | €271 | +€34 | +14.5% |
| Recurring financial charges | 65 | €237 | €271 | +€34 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | €15,651 | -€8,946 | -€24,597 | |
| Income taxes | 67/77 | €5,435 | €375 | -€5,059 | -93.1% |
| Profit (loss) for the period | 9904 | €10,217 | -€9,321 | -€19,538 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,217 | -€9,321 | -€19,538 |
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 24 October 2026 via checked.be.