IMMO CLAJA: what changed
Two fiscal 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.
IMMO CLAJA
Largest movements
- Stocks and contracts -€150,384
down €150,384 (-57.4%), from €261,835 to €111,451
- Tangible fixed assets -€12,000
down €12,000 (-5.9%), from €202,956 to €190,955
of which Land and buildings: -€9,064
- Receivables within one year -€9,000
down €9,000 (-85.7%), from €10,500 to €1,500
- Debts after one year -€275,815
down €275,815 (-40.8%), from €676,528 to €400,712
of which Other amounts payable: -€251,520
- Profit (loss) carried forward +€104,316
up €104,316 (+43.9%), from -€237,881 to -€133,565
- Gross operating margin +€88,428
up €88,428 (+255.7%), from €34,581 to €123,009
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 | €482,601 | €312,027 | -€170,574 | -35.3% |
| Fixed assets | 21/28 | €202,956 | €190,955 | -€12,000 | -5.9% |
| Tangible fixed assets | 22/27 | €202,956 | €190,955 | -€12,000 | -5.9% |
| Land and buildings | 22 | €187,919 | €178,855 | -€9,064 | -4.8% |
| Plant, machinery and equipment | 23 | €15,036 | €12,100 | -€2,936 | -19.5% |
| Current assets | 29/58 | €279,645 | €121,072 | -€158,574 | -56.7% |
| Stocks and contracts in progress | 3 | €261,835 | €111,451 | -€150,384 | -57.4% |
| Stocks | 30/36 | €261,835 | €111,451 | -€150,384 | -57.4% |
| Amounts receivable within one year | 40/41 | €10,500 | €1,500 | -€9,000 | -85.7% |
| Other amounts receivable | 41 | €10,500 | €1,500 | -€9,000 | -85.7% |
| Cash at bank and in hand | 54/58 | €6,324 | €7,180 | +€856 | +13.5% |
| Deferred charges and accrued income | 490/1 | €986 | €941 | -€45 | -4.5% |
| Total equity and liabilities | 10/49 | €482,601 | €312,027 | -€170,574 | -35.3% |
| Equity | 10/15 | -€219,281 | -€114,965 | +€104,316 | +47.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€237,881 | -€133,565 | +€104,316 | +43.9% |
| Amounts payable | 17/49 | €701,882 | €426,992 | -€274,890 | -39.2% |
| Amounts payable after more than one year | 17 | €676,528 | €400,712 | -€275,815 | -40.8% |
| Financial debts | 170/4 | €204,985 | €180,691 | -€24,295 | -11.9% |
| Other amounts payable | 178/9 | €471,542 | €220,022 | -€251,520 | -53.3% |
| Amounts payable within one year | 42/48 | €24,163 | €25,053 | +€890 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €23,857 | €24,295 | +€438 | +1.8% |
| Trade debts | 44 | €306 | €758 | +€453 | +148.2% |
| Suppliers | 440/4 | €306 | €758 | +€453 | +148.2% |
| Accrued charges and deferred income | 492/3 | €1,191 | €1,226 | +€35 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,000 | €12,000 | = | 0.0% |
| Other operating charges | 640/8 | €2,610 | €2,692 | +€82 | +3.1% |
| Gross operating margin | 9900 | €34,581 | €123,009 | +€88,428 | +255.7% |
| Operating profit (loss) | 9901 | €19,971 | €108,317 | +€88,346 | +442.4% |
| Financial income | 75/76B | €2 | €136 | +€134 | +6652.2% |
| Recurring financial income | 75 | €2 | €136 | +€134 | +6652.2% |
| Financial charges | 65/66B | €4,670 | €4,137 | -€533 | -11.4% |
| Recurring financial charges | 65 | €4,670 | €4,137 | -€533 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €15,304 | €104,316 | +€89,013 | +581.6% |
| Profit (loss) for the period | 9904 | €15,304 | €104,316 | +€89,013 | +581.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,304 | €104,316 | +€89,013 | +581.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.