ClauseBase: 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.
ClauseBase
Largest movements
- Receivables within one year +€144,149
up €144,149 (+74.3%), from €193,891 to €338,040
of which Trade receivables: +€134,817
- Cash +€61,340
up €61,340 (+11.1%), from €553,507 to €614,847
mainly Accrued charges and deferred income (+€269,141) and Net result for the year (+€42,452)
- Accrued charges and deferred income +€269,141
up €269,141 (+50.8%), from €530,113 to €799,254
- Trade debts -€109,750
down €109,750 (-73.2%), from €149,861 to €40,111
- Profit (loss) carried forward +€42,452
up €42,452 (+33.6%), from €126,478 to €168,930
- Contributions +€12,158
up €12,158 (+190%), from €6,392 to €18,550
- Staff costs +€70,899
up €70,899 (+63.1%), from €112,441 to €183,339
- Taxes -€16,388
down €16,388 (-49.9%), from €32,856 to €16,468
- Gross operating margin +€10,761
up €10,761 (+4.2%), from €258,092 to €268,853
- Depreciation +€3,321
up €3,321 (+22.5%), from €14,755 to €18,076
- Financial income -€2,876
down €2,876 (-43.8%), from €6,566 to €3,690
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 | €858,837 | €1,068,997 | +€210,160 | +24.5% |
| Fixed assets | 21/28 | €42,483 | €48,554 | +€6,072 | +14.3% |
| Intangible fixed assets | 21 | €29,989 | €33,788 | +€3,799 | +12.7% |
| Tangible fixed assets | 22/27 | €12,394 | €14,617 | +€2,223 | +17.9% |
| Plant, machinery and equipment | 23 | €12,394 | €14,617 | +€2,223 | +17.9% |
| Financial fixed assets | 28 | €100 | €150 | +€50 | +50.0% |
| Current assets | 29/58 | €816,354 | €1,020,443 | +€204,089 | +25.0% |
| Amounts receivable within one year | 40/41 | €193,891 | €338,040 | +€144,149 | +74.3% |
| Trade receivables | 40 | €151,967 | €286,784 | +€134,817 | +88.7% |
| Other amounts receivable | 41 | €41,924 | €51,256 | +€9,332 | +22.3% |
| Cash at bank and in hand | 54/58 | €553,507 | €614,847 | +€61,340 | +11.1% |
| Deferred charges and accrued income | 490/1 | €68,955 | €67,555 | -€1,400 | -2.0% |
| Total equity and liabilities | 10/49 | €858,837 | €1,068,997 | +€210,160 | +24.5% |
| Equity | 10/15 | €132,870 | €187,480 | +€54,610 | +41.1% |
| Contributions | 10/11 | €6,392 | €18,550 | +€12,158 | +190% |
| Profit (loss) carried forward | 14 | €126,478 | €168,930 | +€42,452 | +33.6% |
| Amounts payable | 17/49 | €725,967 | €881,517 | +€155,550 | +21.4% |
| Amounts payable within one year | 42/48 | €195,854 | €82,263 | -€113,591 | -58.0% |
| Trade debts | 44 | €149,861 | €40,111 | -€109,750 | -73.2% |
| Suppliers | 440/4 | €149,861 | €40,111 | -€109,750 | -73.2% |
| Taxes, remuneration and social security | 45 | €32,109 | €30,180 | -€1,929 | -6.0% |
| Taxes | 450/3 | €15,855 | €5,499 | -€10,356 | -65.3% |
| Remuneration and social security | 454/9 | €16,254 | €24,681 | +€8,427 | +51.8% |
| Other amounts payable | 47/48 | €13,884 | €11,972 | -€1,912 | -13.8% |
| Accrued charges and deferred income | 492/3 | €530,113 | €799,254 | +€269,141 | +50.8% |
| Remuneration, social security and pensions | 62 | €112,441 | €183,339 | +€70,899 | +63.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,755 | €18,076 | +€3,321 | +22.5% |
| Other operating charges | 640/8 | €4,149 | €1,588 | -€2,561 | -61.7% |
| Gross operating margin | 9900 | €258,092 | €268,853 | +€10,761 | +4.2% |
| Operating profit (loss) | 9901 | €126,748 | €65,850 | -€60,898 | -48.0% |
| Financial income | 75/76B | €6,566 | €3,690 | -€2,876 | -43.8% |
| Recurring financial income | 75 | €6,566 | €3,690 | -€2,876 | -43.8% |
| Financial charges | 65/66B | €11,592 | €10,620 | -€972 | -8.4% |
| Recurring financial charges | 65 | €11,592 | €10,620 | -€972 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €121,722 | €58,920 | -€62,802 | -51.6% |
| Income taxes | 67/77 | €32,856 | €16,468 | -€16,388 | -49.9% |
| Profit (loss) for the period | 9904 | €88,866 | €42,452 | -€46,414 | -52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €88,866 | €42,452 | -€46,414 | -52.2% |
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 23 October 2026 via checked.be.