ClayZie: 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.
ClayZie
Largest movements
- Cash +€101,989
up €101,989 (+156.3%), from €65,255 to €167,244
mainly Advances received (+€96,381) and Accrued charges and deferred income (+€10,436)
- Deferred charges and accrued income +€4,118
up €4,118 (+289.9%), from €1,421 to €5,539
- Stocks and contracts +€2,839
new in 2025: €2,839
- Advances received +€96,381
new in 2025: €96,381
- Tax, wage and social debts -€12,353
down €12,353 (-76.0%), from €16,259 to €3,906
- Accrued charges and deferred income +€10,436
up €10,436 (+654.3%), from €1,595 to €12,031
- Profit (loss) carried forward +€9,680
up €9,680 (+15.2%), from €63,777 to €73,457
- Trade debts +€5,955
up €5,955 (+485.2%), from €1,227 to €7,183
- Gross operating margin -€67,349
down €67,349 (-76.2%), from €88,428 to €21,079
- Taxes -€13,681
down €13,681 (-84.1%), from €16,259 to €2,578
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.
Cash bridge derived
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 | €92,858 | €202,958 | +€110,100 | +118.6% |
| Fixed assets | 21/28 | €23,880 | €25,866 | +€1,986 | +8.3% |
| Tangible fixed assets | 22/27 | €23,880 | €25,866 | +€1,986 | +8.3% |
| Plant, machinery and equipment | 23 | €15,692 | €18,540 | +€2,848 | +18.1% |
| Furniture and vehicles | 24 | €5,273 | €5,470 | +€197 | +3.7% |
| Other tangible fixed assets | 26 | €2,915 | €1,857 | -€1,058 | -36.3% |
| Current assets | 29/58 | €68,978 | €177,092 | +€108,113 | +156.7% |
| Stocks and contracts in progress | 3 | - | €2,839 | +€2,839 | |
| Stocks | 30/36 | - | €2,839 | +€2,839 | |
| Amounts receivable within one year | 40/41 | €2,303 | €1,469 | -€834 | -36.2% |
| Trade receivables | 40 | - | €1,469 | +€1,469 | |
| Other amounts receivable | 41 | €2,303 | - | -€2,303 | |
| Cash at bank and in hand | 54/58 | €65,255 | €167,244 | +€101,989 | +156.3% |
| Deferred charges and accrued income | 490/1 | €1,421 | €5,539 | +€4,118 | +289.9% |
| Total equity and liabilities | 10/49 | €92,858 | €202,958 | +€110,100 | +118.6% |
| Equity | 10/15 | €73,777 | €83,457 | +€9,680 | +13.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,777 | €73,457 | +€9,680 | +15.2% |
| Amounts payable | 17/49 | €19,081 | €119,501 | +€100,420 | +526.3% |
| Amounts payable within one year | 42/48 | €17,486 | €107,470 | +€89,984 | +514.6% |
| Trade debts | 44 | €1,227 | €7,183 | +€5,955 | +485.2% |
| Suppliers | 440/4 | €1,227 | €7,183 | +€5,955 | +485.2% |
| Advances received on contracts in progress | 46 | - | €96,381 | +€96,381 | |
| Taxes, remuneration and social security | 45 | €16,259 | €3,906 | -€12,353 | -76.0% |
| Taxes | 450/3 | €16,259 | €3,906 | -€12,353 | -76.0% |
| Accrued charges and deferred income | 492/3 | €1,595 | €12,031 | +€10,436 | +654.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,916 | €7,844 | -€71 | -0.9% |
| Other operating charges | 640/8 | €280 | €564 | +€283 | +101.1% |
| Gross operating margin | 9900 | €88,428 | €21,079 | -€67,349 | -76.2% |
| Operating profit (loss) | 9901 | €80,232 | €12,671 | -€67,561 | -84.2% |
| Financial income | 75/76B | €9 | €20 | +€11 | +119.8% |
| Recurring financial income | 75 | €9 | €20 | +€11 | +119.8% |
| Financial charges | 65/66B | €205 | €433 | +€228 | +111.4% |
| Recurring financial charges | 65 | €205 | €433 | +€228 | +111.4% |
| Profit (loss) for the period before taxes | 9903 | €80,036 | €12,258 | -€67,778 | -84.7% |
| Income taxes | 67/77 | €16,259 | €2,578 | -€13,681 | -84.1% |
| Profit (loss) for the period | 9904 | €63,777 | €9,680 | -€54,097 | -84.8% |
| Profit (loss) for the period to be appropriated | 9905 | €63,777 | €9,680 | -€54,097 | -84.8% |
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 11 October 2026 via checked.be.