JC CLAP: 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.
JC CLAP
Largest movements
- Cash +€8,363
up €8,363 (+15.4%), from €54,447 to €62,810
mainly Tax, wage and social debts (+€16,135) and Trade debts (+€5,039)
- Stocks and contracts +€7,049
new in 2025: €7,049
- Receivables within one year +€1,903
up €1,903 (+4.4%), from €43,521 to €45,424
of which Other amounts receivable: +€3,204
- Tax, wage and social debts +€16,135
up €16,135 (+427%), from €3,776 to €19,911
of which Remuneration and social security: +€10,205
- Trade debts +€5,039
new in 2025: €5,039
- Profit (loss) carried forward -€2,001
down €2,001 (-12.4%), from -€16,202 to -€18,203
- Gross operating margin +€67,378
up €67,378, from -€1,194 to €66,184
- Staff costs +€55,260
up €55,260 (+562%), from €9,829 to €65,089
- Other operating charges +€2,008
up €2,008 (+325%), from €618 to €2,626
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 | €99,574 | €118,747 | +€19,173 | +19.3% |
| Fixed assets | 21/28 | €1,170 | €1,886 | +€716 | +61.2% |
| Financial fixed assets | 28 | €1,170 | €1,886 | +€716 | +61.2% |
| Current assets | 29/58 | €98,404 | €116,861 | +€18,457 | +18.8% |
| Stocks and contracts in progress | 3 | - | €7,049 | +€7,049 | |
| Stocks | 30/36 | - | €7,049 | +€7,049 | |
| Amounts receivable within one year | 40/41 | €43,521 | €45,424 | +€1,903 | +4.4% |
| Trade receivables | 40 | €7,448 | €6,147 | -€1,301 | -17.5% |
| Other amounts receivable | 41 | €36,073 | €39,277 | +€3,204 | +8.9% |
| Cash at bank and in hand | 54/58 | €54,447 | €62,810 | +€8,363 | +15.4% |
| Deferred charges and accrued income | 490/1 | €436 | €1,578 | +€1,142 | +262% |
| Total equity and liabilities | 10/49 | €99,574 | €118,747 | +€19,173 | +19.3% |
| Equity | 10/15 | €95,798 | €93,797 | -€2,001 | -2.1% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €97,000 | €97,000 | = | 0.0% |
| Distributable reserves | 133 | €97,000 | €97,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,202 | -€18,203 | -€2,001 | -12.4% |
| Amounts payable | 17/49 | €3,776 | €24,950 | +€21,174 | +561% |
| Amounts payable within one year | 42/48 | €3,776 | €24,950 | +€21,174 | +561% |
| Trade debts | 44 | - | €5,039 | +€5,039 | |
| Suppliers | 440/4 | - | €5,039 | +€5,039 | |
| Taxes, remuneration and social security | 45 | €3,776 | €19,911 | +€16,135 | +427% |
| Taxes | 450/3 | €3,776 | €9,706 | +€5,930 | +157% |
| Remuneration and social security | 454/9 | - | €10,205 | +€10,205 | |
| Remuneration, social security and pensions | 62 | €9,829 | €65,089 | +€55,260 | +562% |
| Other operating charges | 640/8 | €618 | €2,626 | +€2,008 | +325% |
| Gross operating margin | 9900 | -€1,194 | €66,184 | +€67,378 | |
| Operating profit (loss) | 9901 | -€11,641 | -€1,531 | +€10,110 | +86.8% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €511 | €427 | -€84 | -16.4% |
| Recurring financial charges | 65 | €511 | €427 | -€84 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | -€12,152 | -€1,957 | +€10,195 | +83.9% |
| Income taxes | 67/77 | €79 | €44 | -€35 | -44.3% |
| Profit (loss) for the period | 9904 | -€12,231 | -€2,001 | +€10,230 | +83.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,231 | -€2,001 | +€10,230 | +83.6% |
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 23 October 2026 via checked.be.