CLAUS MOBILITY: 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 MOBILITY
Largest movements
- Tangible fixed assets +€2.0m
up €2.0m (+127.3%), from €1.6m to €3.5m
of which Furniture and vehicles: +€1.9m
- Stocks and contracts -€645,108
down €645,108 (-70.9%), from €910,262 to €265,154
- Receivables within one year -€199,755
down €199,755 (-32.1%), from €621,716 to €421,961
of which Other amounts receivable: -€202,101
- Cash +€164,840
up €164,840 (+146.5%), from €112,528 to €277,368
mainly Debts after one year (+€1.9m) and Stocks and contracts (+€645,108)
- Intangible fixed assets +€113,356
up €113,356 (+449.7%), from €25,210 to €138,566
- Debts after one year +€1.9m
up €1.9m (+103.7%), from €1.8m to €3.8m
- Trade debts -€944,950
down €944,950 (-72.7%), from €1.3m to €355,123
- Current portion of long-term debt +€313,627
new in 2025: €313,627
- Reserves +€165,618
up €165,618 (+199.5%), from €83,027 to €248,646
- Gross operating margin +€666,434
up €666,434 (+365.2%), from €182,495 to €848,929
- Depreciation +€294,444
up €294,444 (+126.3%), from €233,083 to €527,527
- Staff costs +€70,775
up €70,775 (+133.9%), from €52,851 to €123,626
- Financial charges +€61,075
up €61,075 (+142.0%), from €43,018 to €104,093
- Taxes +€39,464
up €39,464 (+48847.9%), from €81 to €39,545
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.
Cash bridge derived
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 | €3,264,786 | €4,681,925 | +€1.4m | +43.4% |
| Fixed assets | 21/28 | €1,581,021 | €3,675,569 | +€2.1m | +132.5% |
| Intangible fixed assets | 21 | €25,210 | €138,566 | +€113,356 | +449.7% |
| Tangible fixed assets | 22/27 | €1,555,812 | €3,537,004 | +€2.0m | +127.3% |
| Plant, machinery and equipment | 23 | €82,734 | €189,831 | +€107,097 | +129.4% |
| Furniture and vehicles | 24 | €1,473,078 | €3,347,173 | +€1.9m | +127.2% |
| Current assets | 29/58 | €1,683,765 | €1,006,356 | -€677,409 | -40.2% |
| Stocks and contracts in progress | 3 | €910,262 | €265,154 | -€645,108 | -70.9% |
| Stocks | 30/36 | €910,262 | €265,154 | -€645,108 | -70.9% |
| Amounts receivable within one year | 40/41 | €621,716 | €421,961 | -€199,755 | -32.1% |
| Trade receivables | 40 | €325,853 | €328,198 | +€2,345 | +0.7% |
| Other amounts receivable | 41 | €295,863 | €93,763 | -€202,101 | -68.3% |
| Cash at bank and in hand | 54/58 | €112,528 | €277,368 | +€164,840 | +146.5% |
| Deferred charges and accrued income | 490/1 | €39,258 | €41,872 | +€2,614 | +6.7% |
| Total equity and liabilities | 10/49 | €3,264,786 | €4,681,925 | +€1.4m | +43.4% |
| Equity | 10/15 | €76,841 | €248,946 | +€172,105 | +224.0% |
| Contributions | 10/11 | €300 | €300 | = | 0.0% |
| Reserves | 13 | €83,027 | €248,646 | +€165,618 | +199.5% |
| Distributable reserves | 133 | €83,027 | €248,646 | +€165,618 | +199.5% |
| Profit (loss) carried forward | 14 | -€6,487 | €0 | +€6,487 | |
| Amounts payable | 17/49 | €3,187,946 | €4,432,979 | +€1.2m | +39.1% |
| Amounts payable after more than one year | 17 | €1,843,762 | €3,755,312 | +€1.9m | +103.7% |
| Financial debts | 170/4 | €1,843,762 | €3,755,312 | +€1.9m | +103.7% |
| Amounts payable within one year | 42/48 | €1,320,027 | €672,678 | -€647,349 | -49.0% |
| Current portion of amounts payable after more than one year | 42 | - | €313,627 | +€313,627 | |
| Trade debts | 44 | €1,300,073 | €355,123 | -€944,950 | -72.7% |
| Suppliers | 440/4 | €1,300,073 | €355,123 | -€944,950 | -72.7% |
| Taxes, remuneration and social security | 45 | €19,954 | €3,615 | -€16,338 | -81.9% |
| Taxes | 450/3 | €16,469 | €81 | -€16,388 | -99.5% |
| Remuneration and social security | 454/9 | €3,485 | €3,534 | +€50 | +1.4% |
| Other amounts payable | 47/48 | €0 | €313 | +€313 | |
| Accrued charges and deferred income | 492/3 | €24,156 | €4,989 | -€19,167 | -79.3% |
| Non-recurring operating income | 76A | €38,606 | €80,440 | +€41,834 | +108.4% |
| Remuneration, social security and pensions | 62 | €52,851 | €123,626 | +€70,775 | +133.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €233,083 | €527,527 | +€294,444 | +126.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €23,524 | +€23,524 | |
| Other operating charges | 640/8 | €29,950 | €29,604 | -€347 | -1.2% |
| Non-recurring operating charges | 66A | - | €8,911 | +€8,911 | |
| Gross operating margin | 9900 | €182,495 | €848,929 | +€666,434 | +365.2% |
| Operating profit (loss) | 9901 | -€133,390 | €135,737 | +€269,127 | |
| Financial income | 75/76B | €170,002 | €180,006 | +€10,004 | +5.9% |
| Recurring financial income | 75 | €2 | €6 | +€4 | +172.4% |
| Non-recurring financial income | 76B | €170,000 | €180,000 | +€10,000 | +5.9% |
| Financial charges | 65/66B | €43,018 | €104,093 | +€61,075 | +142.0% |
| Recurring financial charges | 65 | €43,018 | €104,093 | +€61,075 | +142.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,406 | €211,650 | +€218,056 | |
| Income taxes | 67/77 | €81 | €39,545 | +€39,464 | +48847.9% |
| Profit (loss) for the period | 9904 | -€6,487 | €172,105 | +€178,592 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,487 | €172,105 | +€178,592 |
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 12 October 2026 via checked.be.