CLAUDSING ENGINEERING: 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.
CLAUDSING ENGINEERING
Largest movements
- Receivables within one year +€33,580
up €33,580 (+264%), from €12,732 to €46,312
of which Trade receivables: +€21,269
- Cash -€6,727
down €6,727 (-2.9%), from €230,517 to €223,790
mainly Receivables within one year (-€33,580) and Investment in fixed assets (net) (-€3,159)
- Profit (loss) carried forward +€25,374
up €25,374 (+10.8%), from €234,037 to €259,411
- Gross operating margin +€46,749
up €46,749, from -€15,245 to €31,504
- Taxes +€2,918
up €2,918 (+1,461%), from €200 to €3,117
- Depreciation +€547
up €547 (+20.3%), from €2,689 to €3,235
- Financial income +€440
up €440 (+103%), from €426 to €866
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 | €265,520 | €290,252 | +€24,732 | +9.3% |
| Fixed assets | 21/28 | €7,552 | €7,476 | -€77 | -1.0% |
| Tangible fixed assets | 22/27 | €7,552 | €7,476 | -€77 | -1.0% |
| Plant, machinery and equipment | 23 | €7,012 | €7,298 | +€286 | +4.1% |
| Furniture and vehicles | 24 | €541 | €178 | -€363 | -67.1% |
| Current assets | 29/58 | €257,968 | €282,777 | +€24,809 | +9.6% |
| Amounts receivable within one year | 40/41 | €12,732 | €46,312 | +€33,580 | +264% |
| Trade receivables | 40 | €7,401 | €28,670 | +€21,269 | +287% |
| Other amounts receivable | 41 | €5,332 | €17,642 | +€12,310 | +231% |
| Cash at bank and in hand | 54/58 | €230,517 | €223,790 | -€6,727 | -2.9% |
| Deferred charges and accrued income | 490/1 | €14,719 | €12,675 | -€2,044 | -13.9% |
| Total equity and liabilities | 10/49 | €265,520 | €290,252 | +€24,732 | +9.3% |
| Equity | 10/15 | €261,537 | €286,911 | +€25,374 | +9.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €234,037 | €259,411 | +€25,374 | +10.8% |
| Amounts payable | 17/49 | €3,984 | €3,342 | -€642 | -16.1% |
| Amounts payable within one year | 42/48 | €3,984 | €3,342 | -€642 | -16.1% |
| Financial debts | 43 | €1,258 | €505 | -€753 | -59.9% |
| Credit institutions | 430/8 | €1,258 | €505 | -€753 | -59.9% |
| Trade debts | 44 | €2,726 | €2,544 | -€182 | -6.7% |
| Suppliers | 440/4 | €2,726 | €2,544 | -€182 | -6.7% |
| Taxes, remuneration and social security | 45 | €0 | €293 | +€293 | |
| Taxes | 450/3 | €0 | €293 | +€293 | |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,689 | €3,235 | +€547 | +20.3% |
| Other operating charges | 640/8 | €530 | €493 | -€37 | -6.9% |
| Gross operating margin | 9900 | -€15,245 | €31,504 | +€46,749 | |
| Operating profit (loss) | 9901 | -€18,463 | €27,775 | +€46,239 | |
| Financial income | 75/76B | €426 | €866 | +€440 | +103% |
| Recurring financial income | 75 | €426 | €866 | +€440 | +103% |
| Financial charges | 65/66B | €197 | €150 | -€48 | -24.1% |
| Recurring financial charges | 65 | €197 | €150 | -€48 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | -€18,234 | €28,492 | +€46,726 | |
| Income taxes | 67/77 | €200 | €3,117 | +€2,918 | +1,461% |
| Profit (loss) for the period | 9904 | -€18,434 | €25,374 | +€43,808 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,434 | €25,374 | +€43,808 |
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 14 October 2026 via checked.be.