CLAUS TEGELIMPORT: 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 TEGELIMPORT
Largest movements
- Receivables within one year +€225,003
up €225,003 (+36.4%), from €618,895 to €843,897
of which Trade receivables: +€204,124
- Current investments +€220,152
up €220,152 (+23.7%), from €929,851 to €1.2m
- Stocks and contracts +€218,501
up €218,501 (+34.3%), from €637,000 to €855,501
- Tangible fixed assets -€176,774
down €176,774 (-19.5%), from €908,372 to €731,598
of which Furniture and vehicles: -€111,567
- Reserves +€461,075
up €461,075 (+27.0%), from €1.7m to €2.2m
- Debts after one year -€56,555
down €56,555 (-8.6%), from €660,847 to €604,292
- Tax, wage and social debts +€56,091
up €56,091 (+85.3%), from €65,740 to €121,831
of which Taxes: +€44,748
No income-statement line moved by more than 1% of the activity.
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 | €3,390,448 | €3,842,051 | +€451,602 | +13.3% |
| Fixed assets | 21/28 | €908,372 | €731,598 | -€176,774 | -19.5% |
| Tangible fixed assets | 22/27 | €908,372 | €731,598 | -€176,774 | -19.5% |
| Land and buildings | 22 | €26,051 | €21,723 | -€4,328 | -16.6% |
| Plant, machinery and equipment | 23 | €4,552 | €4,064 | -€488 | -10.7% |
| Furniture and vehicles | 24 | €229,249 | €117,682 | -€111,567 | -48.7% |
| Leasing and similar rights | 25 | €641,667 | €583,333 | -€58,333 | -9.1% |
| Other tangible fixed assets | 26 | €6,854 | €4,796 | -€2,058 | -30.0% |
| Current assets | 29/58 | €2,482,076 | €3,110,453 | +€628,376 | +25.3% |
| Stocks and contracts in progress | 3 | €637,000 | €855,501 | +€218,501 | +34.3% |
| Stocks | 30/36 | €637,000 | €855,501 | +€218,501 | +34.3% |
| Amounts receivable within one year | 40/41 | €618,895 | €843,897 | +€225,003 | +36.4% |
| Trade receivables | 40 | €194,018 | €398,142 | +€204,124 | +105% |
| Other amounts receivable | 41 | €424,876 | €445,755 | +€20,879 | +4.9% |
| Current investments | 50/53 | €929,851 | €1,150,002 | +€220,152 | +23.7% |
| Cash at bank and in hand | 54/58 | €289,233 | €254,855 | -€34,378 | -11.9% |
| Deferred charges and accrued income | 490/1 | €7,099 | €6,198 | -€901 | -12.7% |
| Total equity and liabilities | 10/49 | €3,390,448 | €3,842,051 | +€451,602 | +13.3% |
| Equity | 10/15 | €2,510,142 | €2,971,217 | +€461,075 | +18.4% |
| Contributions | 10/11 | €800,000 | €800,000 | = | 0.0% |
| Reserves | 13 | €1,710,142 | €2,171,217 | +€461,075 | +27.0% |
| Distributable reserves | 133 | €1,710,142 | €2,171,217 | +€461,075 | +27.0% |
| Amounts payable | 17/49 | €880,306 | €870,833 | -€9,473 | -1.1% |
| Amounts payable after more than one year | 17 | €660,847 | €604,292 | -€56,555 | -8.6% |
| Financial debts | 170/4 | €660,847 | €604,292 | -€56,555 | -8.6% |
| Amounts payable within one year | 42/48 | €219,459 | €266,542 | +€47,083 | +21.5% |
| Current portion of amounts payable after more than one year | 42 | €55,015 | €56,555 | +€1,540 | +2.8% |
| Trade debts | 44 | €92,536 | €81,490 | -€11,046 | -11.9% |
| Suppliers | 440/4 | €92,536 | €81,490 | -€11,046 | -11.9% |
| Taxes, remuneration and social security | 45 | €65,740 | €121,831 | +€56,091 | +85.3% |
| Taxes | 450/3 | €21,876 | €66,623 | +€44,748 | +205% |
| Remuneration and social security | 454/9 | €43,864 | €55,208 | +€11,344 | +25.9% |
| Other amounts payable | 47/48 | €6,168 | €6,665 | +€498 | +8.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €181,001 | €177,459 | -€3,542 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €183,823 | €175,154 | -€8,669 | -4.7% |
| Other operating charges | 640/8 | €7,860 | €6,612 | -€1,248 | -15.9% |
| Gross operating margin | 9900 | €999,050 | €991,110 | -€7,940 | -0.8% |
| Operating profit (loss) | 9901 | €626,367 | €631,886 | +€5,519 | +0.9% |
| Financial income | 75/76B | €46,786 | €54,755 | +€7,970 | +17.0% |
| Recurring financial income | 75 | €46,786 | €54,755 | +€7,970 | +17.0% |
| Financial charges | 65/66B | €21,741 | €21,205 | -€536 | -2.5% |
| Recurring financial charges | 65 | €21,741 | €20,574 | -€1,167 | -5.4% |
| Non-recurring financial charges | 66B | - | €631 | +€631 | |
| Profit (loss) for the period before taxes | 9903 | €651,411 | €665,436 | +€14,025 | +2.2% |
| Income taxes | 67/77 | €203,646 | €204,361 | +€715 | +0.4% |
| Profit (loss) for the period | 9904 | €447,765 | €461,075 | +€13,309 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €447,765 | €461,075 | +€13,309 | +3.0% |
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 31 October 2026 via checked.be.