CLAWI & Co: 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.
CLAWI & Co
Largest movements
- Cash +€16,383
up €16,383 (+43.1%), from €38,013 to €54,396
mainly Net result for the year (+€41,670) and Depreciation (+€14,406)
- Tangible fixed assets -€14,406
down €14,406 (-23.9%), from €60,300 to €45,894
- Receivables within one year +€5,010
up €5,010 (+23.1%), from €21,707 to €26,717
of which Other amounts receivable: +€3,071
- Reserves +€37,940
up €37,940 (+58.6%), from €64,739 to €102,679
of which Distributable reserves: +€37,940
- Tax, wage and social debts -€16,157
down €16,157 (-78.4%), from €20,596 to €4,439
of which Taxes: -€16,157
- Trade debts -€11,873
down €11,873 (-62.2%), from €19,084 to €7,211
- Other debts -€3,675
no longer reported in 2025 (was €3,675)
- Gross operating margin +€48,663
up €48,663 (+192%), from €25,381 to €74,044
- Taxes +€11,264
up €11,264 (+174%), from €6,475 to €17,739
- Financial income -€9,920
down €9,920 (-100.0%), from €9,920 to €0
of which Non-recurring financial income: -€9,920
- Depreciation +€2,677
up €2,677 (+22.8%), from €11,729 to €14,406
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 | €121,095 | €127,330 | +€6,235 | +5.1% |
| Fixed assets | 21/28 | €60,300 | €45,894 | -€14,406 | -23.9% |
| Tangible fixed assets | 22/27 | €60,300 | €45,894 | -€14,406 | -23.9% |
| Furniture and vehicles | 24 | €60,300 | €45,894 | -€14,406 | -23.9% |
| Current assets | 29/58 | €60,795 | €81,436 | +€20,641 | +34.0% |
| Amounts receivable within one year | 40/41 | €21,707 | €26,717 | +€5,010 | +23.1% |
| Trade receivables | 40 | €21,707 | €23,646 | +€1,940 | +8.9% |
| Other amounts receivable | 41 | - | €3,071 | +€3,071 | |
| Cash at bank and in hand | 54/58 | €38,013 | €54,396 | +€16,383 | +43.1% |
| Deferred charges and accrued income | 490/1 | €1,075 | €323 | -€752 | -70.0% |
| Total equity and liabilities | 10/49 | €121,095 | €127,330 | +€6,235 | +5.1% |
| Equity | 10/15 | €77,739 | €115,679 | +€37,940 | +48.8% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €64,739 | €102,679 | +€37,940 | +58.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €62,879 | €100,819 | +€37,940 | +60.3% |
| Amounts payable | 17/49 | €43,355 | €11,650 | -€31,705 | -73.1% |
| Amounts payable within one year | 42/48 | €43,355 | €11,650 | -€31,705 | -73.1% |
| Trade debts | 44 | €19,084 | €7,211 | -€11,873 | -62.2% |
| Suppliers | 440/4 | €19,084 | €7,211 | -€11,873 | -62.2% |
| Taxes, remuneration and social security | 45 | €20,596 | €4,439 | -€16,157 | -78.4% |
| Taxes | 450/3 | €16,396 | €239 | -€16,157 | -98.5% |
| Remuneration and social security | 454/9 | €4,200 | €4,200 | = | 0.0% |
| Other amounts payable | 47/48 | €3,675 | - | -€3,675 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,729 | €14,406 | +€2,677 | +22.8% |
| Other operating charges | 640/8 | €485 | €63 | -€422 | -86.9% |
| Gross operating margin | 9900 | €25,381 | €74,044 | +€48,663 | +192% |
| Operating profit (loss) | 9901 | €13,167 | €59,575 | +€46,408 | +352% |
| Financial income | 75/76B | €9,920 | €0 | -€9,920 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -95.5% |
| Non-recurring financial income | 76B | €9,920 | - | -€9,920 | |
| Financial charges | 65/66B | €51 | €165 | +€115 | +226% |
| Recurring financial charges | 65 | €51 | €165 | +€115 | +226% |
| Profit (loss) for the period before taxes | 9903 | €23,036 | €59,410 | +€36,374 | +158% |
| Income taxes | 67/77 | €6,475 | €17,739 | +€11,264 | +174% |
| Profit (loss) for the period | 9904 | €16,561 | €41,670 | +€25,109 | +152% |
| Profit (loss) for the period to be appropriated | 9905 | €16,561 | €41,670 | +€25,109 | +152% |
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 20 October 2026 via checked.be.