iClaudius: 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.
iClaudius
Largest movements
- Cash +€6,099
up €6,099 (+19.0%), from €32,123 to €38,223
mainly Other debts (+€9,078) and Net result for the year (+€7,966)
- Tangible fixed assets -€2,321
down €2,321 (-37.2%), from €6,239 to €3,918
of which Furniture and vehicles: -€1,200
- Other debts +€9,078
up €9,078 (+197.9%), from €4,586 to €13,664
- Reserves -€5,698
down €5,698 (-12.8%), from €44,448 to €38,750
- Short-term financial debts +€1,245
up €1,245 (+62547.7%), from €2 to €1,247
- Taxes +€2,653
up €2,653 (+47.5%), from €5,585 to €8,239
- Depreciation -€1,819
down €1,819 (-43.9%), from €4,140 to €2,321
- Gross operating margin +€893
up €893 (+4.7%), from €18,882 to €19,775
- Financial charges -€413
down €413 (-76.8%), from €537 to €125
- Other operating charges -€286
down €286 (-18.2%), from €1,571 to €1,285
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 | €61,206 | €65,009 | +€3,803 | +6.2% |
| Fixed assets | 21/28 | €6,239 | €3,918 | -€2,321 | -37.2% |
| Tangible fixed assets | 22/27 | €6,239 | €3,918 | -€2,321 | -37.2% |
| Furniture and vehicles | 24 | €1,331 | €130 | -€1,200 | -90.2% |
| Other tangible fixed assets | 26 | €4,908 | €3,788 | -€1,120 | -22.8% |
| Current assets | 29/58 | €54,967 | €61,091 | +€6,124 | +11.1% |
| Amounts receivable within one year | 40/41 | €20,900 | €21,255 | +€356 | +1.7% |
| Trade receivables | 40 | €16,485 | €17,056 | +€571 | +3.5% |
| Other amounts receivable | 41 | €4,415 | €4,199 | -€216 | -4.9% |
| Cash at bank and in hand | 54/58 | €32,123 | €38,223 | +€6,099 | +19.0% |
| Deferred charges and accrued income | 490/1 | €1,944 | €1,613 | -€331 | -17.0% |
| Total equity and liabilities | 10/49 | €61,206 | €65,009 | +€3,803 | +6.2% |
| Equity | 10/15 | €45,048 | €39,350 | -€5,698 | -12.6% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €44,448 | €38,750 | -€5,698 | -12.8% |
| Distributable reserves | 133 | €44,448 | €38,750 | -€5,698 | -12.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,157 | €25,658 | +€9,501 | +58.8% |
| Amounts payable within one year | 42/48 | €15,920 | €25,658 | +€9,738 | +61.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €2 | €1,247 | +€1,245 | +62547.7% |
| Credit institutions | 430/8 | €2 | €1,247 | +€1,245 | +62547.7% |
| Trade debts | 44 | €2,071 | €2,034 | -€37 | -1.8% |
| Suppliers | 440/4 | €2,071 | €2,034 | -€37 | -1.8% |
| Taxes, remuneration and social security | 45 | €9,261 | €8,714 | -€547 | -5.9% |
| Taxes | 450/3 | €8,511 | €4,964 | -€3,547 | -41.7% |
| Remuneration and social security | 454/9 | €750 | €3,750 | +€3,000 | +400.0% |
| Other amounts payable | 47/48 | €4,586 | €13,664 | +€9,078 | +197.9% |
| Accrued charges and deferred income | 492/3 | €237 | €0 | -€237 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,140 | €2,321 | -€1,819 | -43.9% |
| Other operating charges | 640/8 | €1,571 | €1,285 | -€286 | -18.2% |
| Gross operating margin | 9900 | €18,882 | €19,775 | +€893 | +4.7% |
| Operating profit (loss) | 9901 | €13,171 | €16,169 | +€2,998 | +22.8% |
| Financial income | 75/76B | €0 | €160 | +€160 | +99956.3% |
| Recurring financial income | 75 | €0 | €160 | +€160 | +99956.3% |
| Financial charges | 65/66B | €537 | €125 | -€413 | -76.8% |
| Recurring financial charges | 65 | €537 | €125 | -€413 | -76.8% |
| Profit (loss) for the period before taxes | 9903 | €12,634 | €16,205 | +€3,570 | +28.3% |
| Income taxes | 67/77 | €5,585 | €8,239 | +€2,653 | +47.5% |
| Profit (loss) for the period | 9904 | €7,049 | €7,966 | +€917 | +13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,049 | €7,966 | +€917 | +13.0% |
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.