CLAUS ARCHITECTURE: 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.
CLAUS ARCHITECTURE
Largest movements
- Cash +€169,759
up €169,759 (+151%), from €112,483 to €282,242
mainly Net result for the year (+€162,745) and Tax, wage and social debts (+€36,943)
- Tangible fixed assets -€17,885
down €17,885 (-9.9%), from €179,894 to €162,009
- Deferred charges and accrued income -€6,700
down €6,700 (-47.7%), from €14,033 to €7,334
- Receivables within one year -€5,960
down €5,960 (-14.8%), from €40,274 to €34,314
of which Other amounts receivable: -€6,647
- Profit (loss) carried forward +€105,602
up €105,602 (+216%), from €48,998 to €154,600
- Tax, wage and social debts +€36,943
up €36,943 (+155%), from €23,903 to €60,846
- Debts after one year -€21,790
down €21,790 (-11.8%), from €183,974 to €162,184
- Other debts +€9,184
up €9,184 (+25.9%), from €35,478 to €44,662
- Trade debts +€8,515
up €8,515 (+76.0%), from €11,197 to €19,712
- Gross operating margin +€149,278
up €149,278 (+160%), from €93,102 to €242,379
- Taxes +€38,010
up €38,010 (+285%), from €13,353 to €51,363
- Depreciation -€3,243
down €3,243 (-13.8%), from €23,512 to €20,269
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 | €346,684 | €485,899 | +€139,215 | +40.2% |
| Fixed assets | 21/28 | €179,894 | €162,009 | -€17,885 | -9.9% |
| Tangible fixed assets | 22/27 | €179,894 | €162,009 | -€17,885 | -9.9% |
| Land and buildings | 22 | €155,142 | €147,901 | -€7,240 | -4.7% |
| Plant, machinery and equipment | 23 | €5,898 | €3,758 | -€2,140 | -36.3% |
| Furniture and vehicles | 24 | €16,844 | €8,563 | -€8,281 | -49.2% |
| Other tangible fixed assets | 26 | €2,010 | €1,786 | -€224 | -11.1% |
| Current assets | 29/58 | €166,790 | €323,890 | +€157,100 | +94.2% |
| Amounts receivable within one year | 40/41 | €40,274 | €34,314 | -€5,960 | -14.8% |
| Trade receivables | 40 | €33,627 | €34,314 | +€688 | +2.0% |
| Other amounts receivable | 41 | €6,647 | - | -€6,647 | |
| Cash at bank and in hand | 54/58 | €112,483 | €282,242 | +€169,759 | +151% |
| Deferred charges and accrued income | 490/1 | €14,033 | €7,334 | -€6,700 | -47.7% |
| Total equity and liabilities | 10/49 | €346,684 | €485,899 | +€139,215 | +40.2% |
| Equity | 10/15 | €71,104 | €176,705 | +€105,602 | +149% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €3,355 | €3,355 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €1,480 | €1,480 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,998 | €154,600 | +€105,602 | +216% |
| Amounts payable | 17/49 | €275,580 | €309,194 | +€33,613 | +12.2% |
| Amounts payable after more than one year | 17 | €183,974 | €162,184 | -€21,790 | -11.8% |
| Financial debts | 170/4 | €183,974 | €162,184 | -€21,790 | -11.8% |
| Amounts payable within one year | 42/48 | €91,606 | €147,010 | +€55,403 | +60.5% |
| Current portion of amounts payable after more than one year | 42 | €21,029 | €21,790 | +€761 | +3.6% |
| Trade debts | 44 | €11,197 | €19,712 | +€8,515 | +76.0% |
| Suppliers | 440/4 | €11,197 | €19,712 | +€8,515 | +76.0% |
| Taxes, remuneration and social security | 45 | €23,903 | €60,846 | +€36,943 | +155% |
| Taxes | 450/3 | €23,903 | €60,846 | +€36,943 | +155% |
| Other amounts payable | 47/48 | €35,478 | €44,662 | +€9,184 | +25.9% |
| Remuneration, social security and pensions | 62 | €181 | - | -€181 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,512 | €20,269 | -€3,243 | -13.8% |
| Other operating charges | 640/8 | €1,617 | €1,224 | -€392 | -24.3% |
| Gross operating margin | 9900 | €93,102 | €242,379 | +€149,278 | +160% |
| Operating profit (loss) | 9901 | €67,792 | €220,886 | +€153,094 | +226% |
| Financial income | 75/76B | €34 | €531 | +€497 | +1,449% |
| Recurring financial income | 75 | €34 | €531 | +€497 | +1,449% |
| Financial charges | 65/66B | €7,993 | €7,310 | -€683 | -8.5% |
| Recurring financial charges | 65 | €7,993 | €7,310 | -€683 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €59,833 | €214,107 | +€154,274 | +258% |
| Income taxes | 67/77 | €13,353 | €51,363 | +€38,010 | +285% |
| Profit (loss) for the period | 9904 | €46,480 | €162,745 | +€116,264 | +250% |
| Profit (loss) for the period to be appropriated | 9905 | €46,480 | €162,745 | +€116,264 | +250% |
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 21 October 2026 via checked.be.