CLAUS CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year +€4,461
up €4,461 (+7.3%), from €61,087 to €65,548
of which Other amounts receivable: +€5,003
- Deferred charges and accrued income +€1,387
up €1,387 (+363%), from €382 to €1,769
- Reserves +€25,806
up €25,806 (+133%), from €19,360 to €45,166
of which Distributable reserves: +€27,666
- Profit (loss) carried forward -€20,240
down €20,240 (-100%), from €20,240 to €0
- Tax, wage and social debts +€996
up €996 (+35.9%), from €2,773 to €3,769
- Gross operating margin +€4,959
up €4,959 (+446%), from €1,113 to €6,071
- Financial income +€3,200
new in 2025: €3,200
- Taxes +€2,289
up €2,289 (+3,619%), from €63 to €2,352
- Financial charges +€393
up €393 (+139%), from €283 to €676
- Other operating charges +€64
up €64 (+10.5%), from €613 to €678
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 | €61,469 | €67,535 | +€6,066 | +9.9% |
| Current assets | 29/58 | €61,469 | €67,535 | +€6,066 | +9.9% |
| Amounts receivable within one year | 40/41 | €61,087 | €65,548 | +€4,461 | +7.3% |
| Trade receivables | 40 | €4,531 | €3,989 | -€542 | -12.0% |
| Other amounts receivable | 41 | €56,555 | €61,559 | +€5,003 | +8.8% |
| Cash at bank and in hand | 54/58 | €0 | €218 | +€218 | |
| Deferred charges and accrued income | 490/1 | €382 | €1,769 | +€1,387 | +363% |
| Total equity and liabilities | 10/49 | €61,469 | €67,535 | +€6,066 | +9.9% |
| Equity | 10/15 | €58,200 | €63,766 | +€5,566 | +9.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,360 | €45,166 | +€25,806 | +133% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €17,500 | €45,166 | +€27,666 | +158% |
| Profit (loss) carried forward | 14 | €20,240 | €0 | -€20,240 | -100% |
| Amounts payable | 17/49 | €3,270 | €3,769 | +€500 | +15.3% |
| Amounts payable within one year | 42/48 | €3,270 | €3,769 | +€500 | +15.3% |
| Financial debts | 43 | €6 | €0 | -€6 | -100% |
| Credit institutions | 430/8 | €6 | €0 | -€6 | -100% |
| Trade debts | 44 | €490 | €0 | -€490 | -100% |
| Suppliers | 440/4 | €490 | €0 | -€490 | -100% |
| Taxes, remuneration and social security | 45 | €2,773 | €3,769 | +€996 | +35.9% |
| Taxes | 450/3 | €2,773 | €3,769 | +€996 | +35.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €613 | €678 | +€64 | +10.5% |
| Gross operating margin | 9900 | €1,113 | €6,071 | +€4,959 | +446% |
| Operating profit (loss) | 9901 | €499 | €5,394 | +€4,894 | +981% |
| Financial income | 75/76B | - | €3,200 | +€3,200 | |
| Recurring financial income | 75 | - | €3,200 | +€3,200 | |
| Financial charges | 65/66B | €283 | €676 | +€393 | +139% |
| Recurring financial charges | 65 | €283 | €676 | +€393 | +139% |
| Profit (loss) for the period before taxes | 9903 | €216 | €7,918 | +€7,702 | +3,562% |
| Income taxes | 67/77 | €63 | €2,352 | +€2,289 | +3,619% |
| Profit (loss) for the period | 9904 | €153 | €5,566 | +€5,413 | +3,539% |
| Profit (loss) for the period to be appropriated | 9905 | €153 | €5,566 | +€5,413 | +3,539% |
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 22 October 2026 via checked.be.