IT CONSULTANCY CLAES: 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.
IT CONSULTANCY CLAES
Largest movements
- Cash +€42,724
up €42,724 (+61.3%), from €69,683 to €112,406
mainly Other debts (+€113,564) and Net result for the year (+€56,253)
- Deferred charges and accrued income +€24,145
up €24,145 (+5,154%), from €468 to €24,613
- Receivables within one year +€5,456
up €5,456 (+19.1%), from €28,608 to €34,064
of which Trade receivables: +€9,902
- Other debts +€113,564
up €113,564 (+1,042%), from €10,903 to €124,467
- Reserves -€74,919
down €74,919 (-100%), from €74,919 to €0
- Tax, wage and social debts +€29,696
up €29,696 (+336%), from €8,827 to €38,523
- Trade debts +€4,187
new in 2026: €4,187
- Gross operating margin +€41,720
up €41,720 (+97.1%), from €42,967 to €84,687
- Taxes +€13,512
up €13,512 (+253%), from €5,335 to €18,847
- Financial charges +€2,306
up €2,306 (+69.5%), from €3,316 to €5,622
- Other operating charges -€853
down €853 (-40.3%), from €2,117 to €1,264
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,360 | €177,177 | +€71,816 | +68.2% |
| Fixed assets | 21/28 | €3,660 | €3,152 | -€509 | -13.9% |
| Tangible fixed assets | 22/27 | €3,660 | €3,152 | -€509 | -13.9% |
| Land and buildings | 22 | €1,614 | €2,437 | +€823 | +51.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,046 | €714 | -€1,332 | -65.1% |
| Current assets | 29/58 | €101,700 | €174,025 | +€72,325 | +71.1% |
| Amounts receivable within one year | 40/41 | €28,608 | €34,064 | +€5,456 | +19.1% |
| Trade receivables | 40 | €20,861 | €30,763 | +€9,902 | +47.5% |
| Other amounts receivable | 41 | €7,747 | €3,302 | -€4,446 | -57.4% |
| Current investments | 50/53 | €2,942 | €2,942 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €69,683 | €112,406 | +€42,724 | +61.3% |
| Deferred charges and accrued income | 490/1 | €468 | €24,613 | +€24,145 | +5,154% |
| Total equity and liabilities | 10/49 | €105,360 | €177,177 | +€71,816 | +68.2% |
| Equity | 10/15 | €84,919 | €10,000 | -€74,919 | -88.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €74,919 | €0 | -€74,919 | -100% |
| Distributable reserves | 133 | €74,919 | €0 | -€74,919 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €20,441 | €167,177 | +€146,736 | +718% |
| Amounts payable within one year | 42/48 | €19,730 | €167,177 | +€147,447 | +747% |
| Trade debts | 44 | - | €4,187 | +€4,187 | |
| Suppliers | 440/4 | - | €4,187 | +€4,187 | |
| Taxes, remuneration and social security | 45 | €8,827 | €38,523 | +€29,696 | +336% |
| Taxes | 450/3 | €8,827 | €38,523 | +€29,696 | +336% |
| Other amounts payable | 47/48 | €10,903 | €124,467 | +€113,564 | +1,042% |
| Accrued charges and deferred income | 492/3 | €711 | €0 | -€711 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,776 | €2,751 | -€25 | -0.9% |
| Other operating charges | 640/8 | €2,117 | €1,264 | -€853 | -40.3% |
| Gross operating margin | 9900 | €42,967 | €84,687 | +€41,720 | +97.1% |
| Operating profit (loss) | 9901 | €38,075 | €80,672 | +€42,597 | +112% |
| Financial income | 75/76B | €3 | €50 | +€47 | +1,567% |
| Recurring financial income | 75 | €3 | €50 | +€47 | +1,567% |
| Financial charges | 65/66B | €3,316 | €5,622 | +€2,306 | +69.5% |
| Recurring financial charges | 65 | €3,316 | €5,622 | +€2,306 | +69.5% |
| Profit (loss) for the period before taxes | 9903 | €34,762 | €75,100 | +€40,338 | +116% |
| Income taxes | 67/77 | €5,335 | €18,847 | +€13,512 | +253% |
| Profit (loss) for the period | 9904 | €29,426 | €56,253 | +€26,826 | +91.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,426 | €56,253 | +€26,826 | +91.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.