CLAUS PETER: 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 PETER
Largest movements
- Receivables within one year +€9,730
up €9,730 (+219%), from €4,435 to €14,165
of which Trade receivables: +€9,857
- Deferred charges and accrued income +€740
up €740 (+54.6%), from €1,356 to €2,096
- Other debts +€7,006
up €7,006 (+339%), from €2,065 to €9,071
- Tax, wage and social debts +€4,966
up €4,966 (+29.7%), from €16,695 to €21,660
of which Remuneration and social security: +€4,400
- Profit (loss) carried forward -€3,761
down €3,761 (-83.9%), from €4,485 to €724
- Trade debts +€2,291
up €2,291 (+85.5%), from €2,681 to €4,972
- Gross operating margin -€284
down €284 (-9.7%), from -€2,921 to -€3,205
- Other operating charges +€62
up €62 (+23.4%), from €264 to €325
- Financial income -€35
no longer reported in 2025 (was €35)
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 | €46,385 | €56,887 | +€10,502 | +22.6% |
| Fixed assets | 21/28 | €14,546 | €14,546 | = | 0.0% |
| Tangible fixed assets | 22/27 | €14,546 | €14,546 | = | 0.0% |
| Plant, machinery and equipment | 23 | €8,388 | €8,388 | = | 0.0% |
| Furniture and vehicles | 24 | €6,158 | €6,158 | = | 0.0% |
| Current assets | 29/58 | €31,839 | €42,341 | +€10,502 | +33.0% |
| Stocks and contracts in progress | 3 | €22,783 | €22,676 | -€107 | -0.5% |
| Contracts in progress | 37 | €22,783 | €22,676 | -€107 | -0.5% |
| Amounts receivable within one year | 40/41 | €4,435 | €14,165 | +€9,730 | +219% |
| Trade receivables | 40 | €3,003 | €12,860 | +€9,857 | +328% |
| Other amounts receivable | 41 | €1,432 | €1,305 | -€127 | -8.9% |
| Cash at bank and in hand | 54/58 | €3,265 | €3,404 | +€139 | +4.3% |
| Deferred charges and accrued income | 490/1 | €1,356 | €2,096 | +€740 | +54.6% |
| Total equity and liabilities | 10/49 | €46,385 | €56,887 | +€10,502 | +22.6% |
| Equity | 10/15 | €24,945 | €21,184 | -€3,761 | -15.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,485 | €724 | -€3,761 | -83.9% |
| Amounts payable | 17/49 | €21,440 | €35,703 | +€14,263 | +66.5% |
| Amounts payable within one year | 42/48 | €21,440 | €35,703 | +€14,263 | +66.5% |
| Trade debts | 44 | €2,681 | €4,972 | +€2,291 | +85.5% |
| Suppliers | 440/4 | €2,681 | €4,972 | +€2,291 | +85.5% |
| Taxes, remuneration and social security | 45 | €16,695 | €21,660 | +€4,966 | +29.7% |
| Taxes | 450/3 | €1,095 | €1,660 | +€566 | +51.7% |
| Remuneration and social security | 454/9 | €15,600 | €20,000 | +€4,400 | +28.2% |
| Other amounts payable | 47/48 | €2,065 | €9,071 | +€7,006 | +339% |
| Other operating charges | 640/8 | €264 | €325 | +€62 | +23.4% |
| Gross operating margin | 9900 | -€2,921 | -€3,205 | -€284 | -9.7% |
| Operating profit (loss) | 9901 | -€3,184 | -€3,530 | -€346 | -10.9% |
| Financial income | 75/76B | €35 | - | -€35 | |
| Recurring financial income | 75 | €35 | - | -€35 | |
| Financial charges | 65/66B | €6 | €1 | -€5 | -84.0% |
| Recurring financial charges | 65 | €6 | €1 | -€5 | -84.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,154 | -€3,531 | -€376 | -11.9% |
| Income taxes | 67/77 | €235 | €230 | -€5 | -2.1% |
| Profit (loss) for the period | 9904 | -€3,389 | -€3,761 | -€372 | -11.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,389 | -€3,761 | -€372 | -11.0% |
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.