CLAX.COM MANAGEMENT & CONSULTING: 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.
CLAX.COM MANAGEMENT & CONSULTING
Largest movements
- Cash -€14,809
down €14,809 (-31.3%), from €47,322 to €32,513
mainly Net result for the year (-€20,423) and Tax, wage and social debts (-€4,571)
- Receivables within one year -€10,360
down €10,360 (-50.4%), from €20,544 to €10,184
of which Trade receivables: -€10,484
- Tangible fixed assets -€3,369
down €3,369 (-25.8%), from €13,067 to €9,698
of which Furniture and vehicles: -€4,083
- Profit (loss) carried forward -€20,423
down €20,423, from €420 to -€20,003
- Tax, wage and social debts -€4,571
down €4,571 (-93.8%), from €4,874 to €303
- Debts after one year -€3,727
down €3,727 (-53.5%), from €6,968 to €3,241
- Gross operating margin -€28,160
down €28,160, from €14,494 to -€13,666
- Taxes -€4,961
down €4,961, from €4,109 to -€852
- Write-downs +€1,923
new in 2025: €1,923
- Other operating charges -€339
down €339 (-53.1%), from €639 to €300
- Depreciation +€201
up €201 (+4.3%), from €4,665 to €4,866
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 | €81,711 | €53,242 | -€28,469 | -34.8% |
| Fixed assets | 21/28 | €13,067 | €9,698 | -€3,369 | -25.8% |
| Tangible fixed assets | 22/27 | €13,067 | €9,698 | -€3,369 | -25.8% |
| Plant, machinery and equipment | 23 | - | €714 | +€714 | |
| Furniture and vehicles | 24 | €13,067 | €8,984 | -€4,083 | -31.2% |
| Current assets | 29/58 | €68,644 | €43,544 | -€25,100 | -36.6% |
| Amounts receivable within one year | 40/41 | €20,544 | €10,184 | -€10,360 | -50.4% |
| Trade receivables | 40 | €13,505 | €3,021 | -€10,484 | -77.6% |
| Other amounts receivable | 41 | €7,039 | €7,163 | +€124 | +1.8% |
| Cash at bank and in hand | 54/58 | €47,322 | €32,513 | -€14,809 | -31.3% |
| Deferred charges and accrued income | 490/1 | €778 | €847 | +€69 | +8.9% |
| Total equity and liabilities | 10/49 | €81,711 | €53,242 | -€28,469 | -34.8% |
| Equity | 10/15 | €64,251 | €43,828 | -€20,423 | -31.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €45,231 | €45,231 | = | 0.0% |
| Non-distributable reserves | 130/1 | €45,231 | - | -€45,231 | |
| Other | 1319 | €45,231 | - | -€45,231 | |
| Distributable reserves | 133 | - | €45,231 | +€45,231 | |
| Profit (loss) carried forward | 14 | €420 | -€20,003 | -€20,423 | |
| Amounts payable | 17/49 | €17,460 | €9,414 | -€8,046 | -46.1% |
| Amounts payable after more than one year | 17 | €6,968 | €3,241 | -€3,727 | -53.5% |
| Financial debts | 170/4 | €6,968 | €3,241 | -€3,727 | -53.5% |
| Amounts payable within one year | 42/48 | €10,492 | €6,063 | -€4,429 | -42.2% |
| Current portion of amounts payable after more than one year | 42 | €3,549 | €3,727 | +€178 | +5.0% |
| Trade debts | 44 | €2,069 | €2,033 | -€36 | -1.7% |
| Suppliers | 440/4 | €2,069 | €2,033 | -€36 | -1.7% |
| Taxes, remuneration and social security | 45 | €4,874 | €303 | -€4,571 | -93.8% |
| Taxes | 450/3 | €4,874 | €303 | -€4,571 | -93.8% |
| Accrued charges and deferred income | 492/3 | - | €110 | +€110 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,665 | €4,866 | +€201 | +4.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,923 | +€1,923 | |
| Other operating charges | 640/8 | €639 | €300 | -€339 | -53.1% |
| Gross operating margin | 9900 | €14,494 | -€13,666 | -€28,160 | |
| Operating profit (loss) | 9901 | €9,190 | -€20,755 | -€29,945 | |
| Financial income | 75/76B | €402 | €341 | -€61 | -15.2% |
| Recurring financial income | 75 | €402 | €341 | -€61 | -15.2% |
| Financial charges | 65/66B | €838 | €861 | +€23 | +2.7% |
| Recurring financial charges | 65 | €838 | €861 | +€23 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €8,754 | -€21,275 | -€30,029 | |
| Income taxes | 67/77 | €4,109 | -€852 | -€4,961 | |
| Profit (loss) for the period | 9904 | €4,645 | -€20,423 | -€25,068 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,645 | -€20,423 | -€25,068 |
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 30 October 2026 via checked.be.