KANTOOR 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.
KANTOOR CLAES
Largest movements
- Tangible fixed assets -€28,533
down €28,533 (-11.2%), from €254,220 to €225,687
of which Land and buildings: -€24,979
- Receivables within one year +€13,743
up €13,743 (+4.3%), from €320,406 to €334,148
- Cash +€10,204
up €10,204 (+3,638%), from €281 to €10,484
mainly Accrued charges and deferred income (+€58,084) and Depreciation (+€28,533)
- Accrued charges and deferred income +€58,084
up €58,084 (+1,089%), from €5,332 to €63,415
- Debts after one year -€48,067
down €48,067 (-10.8%), from €443,926 to €395,859
- Trade debts -€26,702
down €26,702 (-64.5%), from €41,401 to €14,699
- Current portion of long-term debt +€6,427
up €6,427 (+17.6%), from €36,601 to €43,027
- Gross operating margin -€12,770
down €12,770 (-25.3%), from €50,479 to €37,709
- Financial charges -€5,371
down €5,371 (-39.2%), from €13,706 to €8,335
- Taxes -€4,893
down €4,893 (-90.4%), from €5,411 to €519
- Financial income +€2,039
up €2,039 (+44.9%), from €4,540 to €6,579
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 | €578,516 | €573,442 | -€5,074 | -0.9% |
| Fixed assets | 21/28 | €256,620 | €228,087 | -€28,533 | -11.1% |
| Tangible fixed assets | 22/27 | €254,220 | €225,687 | -€28,533 | -11.2% |
| Land and buildings | 22 | €250,666 | €225,687 | -€24,979 | -10.0% |
| Furniture and vehicles | 24 | €3,554 | €0 | -€3,554 | -100% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €321,895 | €345,355 | +€23,460 | +7.3% |
| Amounts receivable within one year | 40/41 | €320,406 | €334,148 | +€13,743 | +4.3% |
| Other amounts receivable | 41 | €320,406 | €334,148 | +€13,743 | +4.3% |
| Cash at bank and in hand | 54/58 | €281 | €10,484 | +€10,204 | +3,638% |
| Deferred charges and accrued income | 490/1 | €1,209 | €723 | -€487 | -40.2% |
| Total equity and liabilities | 10/49 | €578,516 | €573,442 | -€5,074 | -0.9% |
| Equity | 10/15 | €50,643 | €53,607 | +€2,963 | +5.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,043 | €35,007 | +€2,963 | +9.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €6,487 | €6,487 | = | 0.0% |
| Distributable reserves | 133 | €25,557 | €28,520 | +€2,963 | +11.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €527,872 | €519,835 | -€8,037 | -1.5% |
| Amounts payable after more than one year | 17 | €443,926 | €395,859 | -€48,067 | -10.8% |
| Financial debts | 170/4 | €443,926 | €395,859 | -€48,067 | -10.8% |
| Amounts payable within one year | 42/48 | €78,615 | €60,561 | -€18,054 | -23.0% |
| Current portion of amounts payable after more than one year | 42 | €36,601 | €43,027 | +€6,427 | +17.6% |
| Financial debts | 43 | €374 | €381 | +€7 | +1.9% |
| Credit institutions | 430/8 | €19 | €27 | +€7 | +37.5% |
| Other loans | 439 | €355 | €355 | = | 0.0% |
| Trade debts | 44 | €41,401 | €14,699 | -€26,702 | -64.5% |
| Suppliers | 440/4 | €41,401 | €14,699 | -€26,702 | -64.5% |
| Taxes, remuneration and social security | 45 | €239 | €754 | +€515 | +216% |
| Taxes | 450/3 | €239 | €754 | +€515 | +216% |
| Other amounts payable | 47/48 | €0 | €1,700 | +€1,700 | |
| Accrued charges and deferred income | 492/3 | €5,332 | €63,415 | +€58,084 | +1,089% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,806 | €28,533 | -€273 | -0.9% |
| Other operating charges | 640/8 | €2,246 | €2,237 | -€9 | -0.4% |
| Gross operating margin | 9900 | €50,479 | €37,709 | -€12,770 | -25.3% |
| Operating profit (loss) | 9901 | €19,427 | €6,938 | -€12,489 | -64.3% |
| Financial income | 75/76B | €4,540 | €6,579 | +€2,039 | +44.9% |
| Recurring financial income | 75 | €4,540 | €6,579 | +€2,039 | +44.9% |
| Financial charges | 65/66B | €13,706 | €8,335 | -€5,371 | -39.2% |
| Recurring financial charges | 65 | €13,706 | €8,335 | -€5,371 | -39.2% |
| Profit (loss) for the period before taxes | 9903 | €10,261 | €5,182 | -€5,079 | -49.5% |
| Income taxes | 67/77 | €5,411 | €519 | -€4,893 | -90.4% |
| Profit (loss) for the period | 9904 | €4,850 | €4,663 | -€187 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,850 | €4,663 | -€187 | -3.8% |
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 22 October 2026 via checked.be.