RECLAMOS: 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.
RECLAMOS
Largest movements
- Cash -€12,176
down €12,176 (-69.5%), from €17,529 to €5,353
mainly Trade debts (-€12,592) and Investment in fixed assets (net) (-€9,905)
- Receivables within one year +€3,335
up €3,335 (+21.6%), from €15,458 to €18,793
- Tangible fixed assets -€1,273
down €1,273 (-3.1%), from €41,034 to €39,761
of which Other tangible fixed assets: -€1,999
- Trade debts -€12,592
down €12,592 (-84.4%), from €14,917 to €2,325
- Reserves +€2,466
up €2,466 (+9.6%), from €25,719 to €28,185
- Tax, wage and social debts +€2,147
up €2,147 (+26.5%), from €8,091 to €10,238
- Other debts -€2,135
down €2,135 (-31.9%), from €6,694 to €4,559
- Depreciation +€3,349
up €3,349 (+42.8%), from €7,829 to €11,178
- Gross operating margin +€2,850
up €2,850 (+17.8%), from €16,045 to €18,895
- Other operating charges -€407
down €407 (-21.9%), from €1,860 to €1,453
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 | €74,021 | €63,907 | -€10,114 | -13.7% |
| Fixed assets | 21/28 | €41,034 | €39,761 | -€1,273 | -3.1% |
| Tangible fixed assets | 22/27 | €41,034 | €39,761 | -€1,273 | -3.1% |
| Land and buildings | 22 | €13,407 | €11,431 | -€1,976 | -14.7% |
| Plant, machinery and equipment | 23 | €13,518 | €11,912 | -€1,606 | -11.9% |
| Furniture and vehicles | 24 | €3,931 | €8,240 | +€4,309 | +110% |
| Other tangible fixed assets | 26 | €10,178 | €8,178 | -€1,999 | -19.6% |
| Current assets | 29/58 | €32,987 | €24,146 | -€8,841 | -26.8% |
| Amounts receivable within one year | 40/41 | €15,458 | €18,793 | +€3,335 | +21.6% |
| Trade receivables | 40 | €15,458 | €18,793 | +€3,335 | +21.6% |
| Cash at bank and in hand | 54/58 | €17,529 | €5,353 | -€12,176 | -69.5% |
| Total equity and liabilities | 10/49 | €74,021 | €63,907 | -€10,114 | -13.7% |
| Equity | 10/15 | €44,319 | €46,785 | +€2,466 | +5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €25,719 | €28,185 | +€2,466 | +9.6% |
| Distributable reserves | 133 | €25,719 | €28,185 | +€2,466 | +9.6% |
| Amounts payable | 17/49 | €29,702 | €17,122 | -€12,580 | -42.4% |
| Amounts payable within one year | 42/48 | €29,702 | €17,122 | -€12,580 | -42.4% |
| Trade debts | 44 | €14,917 | €2,325 | -€12,592 | -84.4% |
| Suppliers | 440/4 | €14,917 | €2,325 | -€12,592 | -84.4% |
| Taxes, remuneration and social security | 45 | €8,091 | €10,238 | +€2,147 | +26.5% |
| Taxes | 450/3 | €8,091 | €10,238 | +€2,147 | +26.5% |
| Other amounts payable | 47/48 | €6,694 | €4,559 | -€2,135 | -31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,829 | €11,178 | +€3,349 | +42.8% |
| Other operating charges | 640/8 | €1,860 | €1,453 | -€407 | -21.9% |
| Non-recurring operating charges | 66A | €152 | - | -€152 | |
| Gross operating margin | 9900 | €16,045 | €18,895 | +€2,850 | +17.8% |
| Operating profit (loss) | 9901 | €6,203 | €6,264 | +€61 | +1.0% |
| Financial income | 75/76B | €0 | €91 | +€91 | +914,600% |
| Recurring financial income | 75 | €0 | €91 | +€91 | +914,600% |
| Financial charges | 65/66B | €1,572 | €1,555 | -€18 | -1.1% |
| Recurring financial charges | 65 | €1,572 | €1,555 | -€18 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €4,631 | €4,801 | +€170 | +3.7% |
| Income taxes | 67/77 | €2,411 | €2,335 | -€76 | -3.1% |
| Profit (loss) for the period | 9904 | €2,220 | €2,466 | +€246 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,220 | €2,466 | +€246 | +11.1% |
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 21 October 2026 via checked.be.