Consultancy Claesen: 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.
Consultancy Claesen
Largest movements
- Cash +€52,999
up €52,999 (+94.7%), from €55,993 to €108,991
mainly Net result for the year (+€56,590) and Depreciation (+€26,753)
- Receivables within one year -€21,892
down €21,892 (-42.6%), from €51,421 to €29,529
- Tangible fixed assets +€10,249
up €10,249 (+1.2%), from €834,626 to €844,876
of which Land and buildings: +€12,522
- Reserves +€54,097
up €54,097 (+11.4%), from €476,315 to €530,413
- Financial charges +€17,036
up €17,036 (+26,319%), from €65 to €17,101
- Turnover -€8,012
down €8,012 (-5.5%), from €145,972 to €137,960
- Gross operating margin +€4,596
up €4,596 (+3.6%), from €128,742 to €133,338
- Taxes -€4,235
down €4,235 (-13.8%), from €30,792 to €26,557
- Purchases and services -€1,486
down €1,486 (-8.6%), from €17,229 to €15,743
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 | €947,204 | €988,623 | +€41,419 | +4.4% |
| Fixed assets | 21/28 | €834,626 | €844,876 | +€10,249 | +1.2% |
| Tangible fixed assets | 22/27 | €834,626 | €844,876 | +€10,249 | +1.2% |
| Land and buildings | 22 | €823,157 | €835,679 | +€12,522 | +1.5% |
| Plant, machinery and equipment | 23 | €11,110 | €9,140 | -€1,970 | -17.7% |
| Furniture and vehicles | 24 | €359 | €56 | -€303 | -84.3% |
| Current assets | 29/58 | €112,578 | €143,748 | +€31,170 | +27.7% |
| Stocks and contracts in progress | 3 | €2,844 | €2,856 | +€12 | +0.4% |
| Stocks | 30/36 | €2,844 | €2,856 | +€12 | +0.4% |
| Amounts receivable within one year | 40/41 | €51,421 | €29,529 | -€21,892 | -42.6% |
| Trade receivables | 40 | €51,421 | €29,529 | -€21,892 | -42.6% |
| Cash at bank and in hand | 54/58 | €55,993 | €108,991 | +€52,999 | +94.7% |
| Deferred charges and accrued income | 490/1 | €2,319 | €2,371 | +€51 | +2.2% |
| Total equity and liabilities | 10/49 | €947,204 | €988,623 | +€41,419 | +4.4% |
| Equity | 10/15 | €494,915 | €549,013 | +€54,097 | +10.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €476,315 | €530,413 | +€54,097 | +11.4% |
| Distributable reserves | 133 | €476,315 | €530,413 | +€54,097 | +11.4% |
| Amounts payable | 17/49 | €452,289 | €439,611 | -€12,678 | -2.8% |
| Amounts payable after more than one year | 17 | €426,000 | €426,000 | = | 0.0% |
| Financial debts | 170/4 | €426,000 | €426,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €23,715 | €10,885 | -€12,831 | -54.1% |
| Trade debts | 44 | €3,465 | €295 | -€3,170 | -91.5% |
| Suppliers | 440/4 | €3,465 | €295 | -€3,170 | -91.5% |
| Taxes, remuneration and social security | 45 | €17,684 | €8,042 | -€9,642 | -54.5% |
| Taxes | 450/3 | €17,684 | €8,042 | -€9,642 | -54.5% |
| Other amounts payable | 47/48 | €2,566 | €2,548 | -€19 | -0.7% |
| Accrued charges and deferred income | 492/3 | €2,574 | €2,726 | +€152 | +5.9% |
| Turnover | 70 | €145,972 | €137,960 | -€8,012 | -5.5% |
| Non-recurring operating income | 76A | - | €13 | +€13 | |
| Goods, raw materials, services and sundry goods | 60/61 | €17,229 | €15,743 | -€1,486 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,045 | €26,753 | +€708 | +2.7% |
| Other operating charges | 640/8 | €7,083 | €6,763 | -€320 | -4.5% |
| Gross operating margin | 9900 | €128,742 | €133,338 | +€4,596 | +3.6% |
| Operating profit (loss) | 9901 | €95,615 | €99,823 | +€4,208 | +4.4% |
| Financial income | 75/76B | €568 | €425 | -€143 | -25.2% |
| Recurring financial income | 75 | €568 | €425 | -€143 | -25.2% |
| Financial charges | 65/66B | €65 | €17,101 | +€17,036 | +26,319% |
| Recurring financial charges | 65 | €65 | €17,101 | +€17,036 | +26,319% |
| Profit (loss) for the period before taxes | 9903 | €96,118 | €83,146 | -€12,971 | -13.5% |
| Income taxes | 67/77 | €30,792 | €26,557 | -€4,235 | -13.8% |
| Profit (loss) for the period | 9904 | €65,326 | €56,590 | -€8,736 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €65,326 | €56,590 | -€8,736 | -13.4% |
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 24 October 2026 via checked.be.