ClausCorp: 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.
ClausCorp
Largest movements
- Cash +€6,623
up €6,623 (+57.2%), from €11,581 to €18,204
mainly Net result for the year (+€17,847) and Depreciation (+€6,255)
- Tangible fixed assets -€6,255
down €6,255 (-20.8%), from €30,070 to €23,816
- Deferred charges and accrued income +€2,633
new in 2025: €2,633
- Receivables within one year -€2,468
down €2,468 (-27.9%), from €8,833 to €6,365
of which Trade receivables: -€1,819
- Financial fixed assets -€810
no longer reported in 2025 (was €810)
- Profit (loss) carried forward +€17,847
up €17,847 (+74.0%), from €24,114 to €41,962
- Other debts -€14,930
down €14,930 (-94.6%), from €15,781 to €851
- Trade debts -€1,936
down €1,936 (-87.0%), from €2,224 to €288
- Tax, wage and social debts -€1,406
down €1,406 (-21.1%), from €6,675 to €5,269
of which Taxes: -€964
- Gross operating margin -€5,605
down €5,605 (-17.0%), from €32,934 to €27,330
- Depreciation +€4,350
up €4,350 (+228%), from €1,905 to €6,255
- Financial income +€2,214
new in 2025: €2,214
- Taxes -€980
down €980 (-15.7%), from €6,233 to €5,253
- Other operating charges -€497
down €497 (-78.7%), from €632 to €135
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 | €51,294 | €51,017 | -€277 | -0.5% |
| Fixed assets | 21/28 | €30,880 | €23,816 | -€7,065 | -22.9% |
| Tangible fixed assets | 22/27 | €30,070 | €23,816 | -€6,255 | -20.8% |
| Furniture and vehicles | 24 | €30,070 | €23,816 | -€6,255 | -20.8% |
| Financial fixed assets | 28 | €810 | - | -€810 | |
| Current assets | 29/58 | €20,414 | €27,201 | +€6,788 | +33.2% |
| Amounts receivable within one year | 40/41 | €8,833 | €6,365 | -€2,468 | -27.9% |
| Trade receivables | 40 | €8,184 | €6,365 | -€1,819 | -22.2% |
| Other amounts receivable | 41 | €649 | - | -€649 | |
| Cash at bank and in hand | 54/58 | €11,581 | €18,204 | +€6,623 | +57.2% |
| Deferred charges and accrued income | 490/1 | - | €2,633 | +€2,633 | |
| Total equity and liabilities | 10/49 | €51,294 | €51,017 | -€277 | -0.5% |
| Equity | 10/15 | €26,614 | €44,462 | +€17,847 | +67.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,114 | €41,962 | +€17,847 | +74.0% |
| Amounts payable | 17/49 | €24,680 | €6,555 | -€18,125 | -73.4% |
| Amounts payable within one year | 42/48 | €24,680 | €6,408 | -€18,271 | -74.0% |
| Trade debts | 44 | €2,224 | €288 | -€1,936 | -87.0% |
| Suppliers | 440/4 | €2,224 | €288 | -€1,936 | -87.0% |
| Taxes, remuneration and social security | 45 | €6,675 | €5,269 | -€1,406 | -21.1% |
| Taxes | 450/3 | €6,233 | €5,269 | -€964 | -15.5% |
| Remuneration and social security | 454/9 | €442 | - | -€442 | |
| Other amounts payable | 47/48 | €15,781 | €851 | -€14,930 | -94.6% |
| Accrued charges and deferred income | 492/3 | - | €147 | +€147 | |
| Non-recurring operating income | 76A | - | €1,208 | +€1,208 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,905 | €6,255 | +€4,350 | +228% |
| Other operating charges | 640/8 | €632 | €135 | -€497 | -78.7% |
| Gross operating margin | 9900 | €32,934 | €27,330 | -€5,605 | -17.0% |
| Operating profit (loss) | 9901 | €30,398 | €20,940 | -€9,457 | -31.1% |
| Financial income | 75/76B | - | €2,214 | +€2,214 | |
| Recurring financial income | 75 | - | €2,214 | +€2,214 | |
| Financial charges | 65/66B | €51 | €54 | +€3 | +6.2% |
| Recurring financial charges | 65 | €51 | €54 | +€3 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €30,347 | €23,100 | -€7,247 | -23.9% |
| Income taxes | 67/77 | €6,233 | €5,253 | -€980 | -15.7% |
| Profit (loss) for the period | 9904 | €24,114 | €17,847 | -€6,267 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,114 | €17,847 | -€6,267 | -26.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.