CLAUS - COLLIE: 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 - COLLIE
Largest movements
- Cash +€31,312
up €31,312 (+10.4%), from €300,618 to €331,930
mainly Net result for the year (+€34,380) and Tax, wage and social debts (+€3,438)
- Reserves +€34,380
up €34,380 (+9.5%), from €362,621 to €397,001
of which Distributable reserves: +€34,380
- Financial income -€1,422
down €1,422 (-70.9%), from €2,006 to €584
- Taxes -€697
down €697 (-4.2%), from €16,741 to €16,044
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 | €803,750 | €842,631 | +€38,881 | +4.8% |
| Fixed assets | 21/28 | €112,531 | €112,531 | = | 0.0% |
| Tangible fixed assets | 22/27 | €112,531 | €112,531 | = | 0.0% |
| Land and buildings | 22 | €109,382 | €109,382 | = | 0.0% |
| Other tangible fixed assets | 26 | €3,149 | €3,149 | = | 0.0% |
| Current assets | 29/58 | €691,219 | €730,099 | +€38,881 | +5.6% |
| Amounts receivable within one year | 40/41 | €13,378 | €15,948 | +€2,569 | +19.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €13,378 | €15,948 | +€2,569 | +19.2% |
| Current investments | 50/53 | €377,222 | €377,222 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €300,618 | €331,930 | +€31,312 | +10.4% |
| Deferred charges and accrued income | 490/1 | - | €5,000 | +€5,000 | |
| Total equity and liabilities | 10/49 | €803,750 | €842,631 | +€38,881 | +4.8% |
| Equity | 10/15 | €789,840 | €824,220 | +€34,380 | +4.4% |
| Contributions | 10/11 | €423,000 | €423,000 | = | 0.0% |
| Capital | 10 | €423,000 | €423,000 | = | 0.0% |
| Issued capital | 100 | €423,000 | €423,000 | = | 0.0% |
| Reserves | 13 | €362,621 | €397,001 | +€34,380 | +9.5% |
| Non-distributable reserves | 130/1 | €23,544 | €23,544 | = | 0.0% |
| Legal reserve | 130 | €23,544 | €23,544 | = | 0.0% |
| Distributable reserves | 133 | €339,077 | €373,457 | +€34,380 | +10.1% |
| Profit (loss) carried forward | 14 | €4,219 | €4,219 | = | 0.0% |
| Amounts payable | 17/49 | €13,910 | €18,411 | +€4,501 | +32.4% |
| Amounts payable within one year | 42/48 | €13,784 | €17,883 | +€4,099 | +29.7% |
| Trade debts | 44 | €243 | €903 | +€661 | +272% |
| Suppliers | 440/4 | €243 | €903 | +€661 | +272% |
| Taxes, remuneration and social security | 45 | €3,587 | €7,025 | +€3,438 | +95.8% |
| Taxes | 450/3 | €3,587 | €7,025 | +€3,438 | +95.8% |
| Other amounts payable | 47/48 | €9,954 | €9,954 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €126 | €528 | +€402 | +319% |
| Other operating charges | 640/8 | €13,754 | €14,186 | +€432 | +3.1% |
| Gross operating margin | 9900 | €64,491 | €64,134 | -€356 | -0.6% |
| Operating profit (loss) | 9901 | €50,737 | €49,948 | -€788 | -1.6% |
| Financial income | 75/76B | €2,006 | €584 | -€1,422 | -70.9% |
| Recurring financial income | 75 | €2,006 | €584 | -€1,422 | -70.9% |
| Financial charges | 65/66B | €127 | €108 | -€19 | -14.9% |
| Recurring financial charges | 65 | €127 | €108 | -€19 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €52,616 | €50,424 | -€2,192 | -4.2% |
| Income taxes | 67/77 | €16,741 | €16,044 | -€697 | -4.2% |
| Profit (loss) for the period | 9904 | €35,875 | €34,380 | -€1,494 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,875 | €34,380 | -€1,494 | -4.2% |
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 13 October 2026 via checked.be.