VAN CLAPDORP VERWARMING: 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.
VAN CLAPDORP VERWARMING
Largest movements
- Tangible fixed assets +€84,168
up €84,168 (+1,603%), from €5,249 to €89,417
of which Furniture and vehicles: +€83,120
- Receivables within one year -€22,934
down €22,934 (-18.2%), from €125,848 to €102,914
of which Trade receivables: -€29,869
- Stocks and contracts -€10,553
down €10,553 (-18.1%), from €58,313 to €47,760
- Other debts +€53,246
up €53,246 (+206%), from €25,800 to €79,046
- Debts after one year +€40,154
new in 2025: €40,154
- Trade debts -€28,780
down €28,780 (-47.6%), from €60,444 to €31,664
- Reserves -€16,755
down €16,755 (-12.5%), from €133,731 to €116,976
- Current portion of long-term debt +€9,535
up €9,535 (+60.4%), from €15,783 to €25,318
- Depreciation -€20,905
down €20,905 (-76.6%), from €27,301 to €6,396
- Taxes +€9,671
up €9,671 (+127%), from €7,619 to €17,289
- Staff costs -€8,493
down €8,493 (-10.9%), from €78,132 to €69,639
- Gross operating margin +€7,100
up €7,100 (+5.3%), from €132,842 to €139,943
- Other operating charges +€1,424
up €1,424 (+38.1%), from €3,739 to €5,163
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 | €256,201 | €309,489 | +€53,288 | +20.8% |
| Fixed assets | 21/28 | €9,686 | €93,854 | +€84,168 | +869% |
| Tangible fixed assets | 22/27 | €5,249 | €89,417 | +€84,168 | +1,603% |
| Plant, machinery and equipment | 23 | €1,540 | €2,588 | +€1,048 | +68.0% |
| Furniture and vehicles | 24 | €3,709 | €86,829 | +€83,120 | +2,241% |
| Financial fixed assets | 28 | €4,437 | €4,437 | = | 0.0% |
| Current assets | 29/58 | €246,515 | €215,635 | -€30,880 | -12.5% |
| Stocks and contracts in progress | 3 | €58,313 | €47,760 | -€10,553 | -18.1% |
| Stocks | 30/36 | €58,313 | €47,760 | -€10,553 | -18.1% |
| Amounts receivable within one year | 40/41 | €125,848 | €102,914 | -€22,934 | -18.2% |
| Trade receivables | 40 | €107,630 | €77,761 | -€29,869 | -27.8% |
| Other amounts receivable | 41 | €18,218 | €25,153 | +€6,935 | +38.1% |
| Cash at bank and in hand | 54/58 | €56,045 | €58,182 | +€2,138 | +3.8% |
| Deferred charges and accrued income | 490/1 | €6,310 | €6,779 | +€469 | +7.4% |
| Total equity and liabilities | 10/49 | €256,201 | €309,489 | +€53,288 | +20.8% |
| Equity | 10/15 | €140,086 | €123,331 | -€16,755 | -12.0% |
| Contributions | 10/11 | €6,355 | €6,355 | = | 0.0% |
| Reserves | 13 | €133,731 | €116,976 | -€16,755 | -12.5% |
| Distributable reserves | 133 | €133,731 | €116,976 | -€16,755 | -12.5% |
| Amounts payable | 17/49 | €116,115 | €186,158 | +€70,043 | +60.3% |
| Amounts payable after more than one year | 17 | - | €40,154 | +€40,154 | |
| Financial debts | 170/4 | - | €40,154 | +€40,154 | |
| Amounts payable within one year | 42/48 | €116,115 | €146,004 | +€29,889 | +25.7% |
| Current portion of amounts payable after more than one year | 42 | €15,783 | €25,318 | +€9,535 | +60.4% |
| Trade debts | 44 | €60,444 | €31,664 | -€28,780 | -47.6% |
| Suppliers | 440/4 | €60,444 | €31,664 | -€28,780 | -47.6% |
| Taxes, remuneration and social security | 45 | €14,088 | €9,976 | -€4,112 | -29.2% |
| Remuneration and social security | 454/9 | €14,088 | €9,976 | -€4,112 | -29.2% |
| Other amounts payable | 47/48 | €25,800 | €79,046 | +€53,246 | +206% |
| Remuneration, social security and pensions | 62 | €78,132 | €69,639 | -€8,493 | -10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,301 | €6,396 | -€20,905 | -76.6% |
| Other operating charges | 640/8 | €3,739 | €5,163 | +€1,424 | +38.1% |
| Gross operating margin | 9900 | €132,842 | €139,943 | +€7,100 | +5.3% |
| Operating profit (loss) | 9901 | €23,670 | €58,745 | +€35,074 | +148% |
| Financial income | 75/76B | €511 | €576 | +€64 | +12.6% |
| Recurring financial income | 75 | €511 | €576 | +€64 | +12.6% |
| Financial charges | 65/66B | €2,565 | €1,837 | -€728 | -28.4% |
| Recurring financial charges | 65 | €2,565 | €1,837 | -€728 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €21,617 | €57,483 | +€35,866 | +166% |
| Income taxes | 67/77 | €7,619 | €17,289 | +€9,671 | +127% |
| Profit (loss) for the period | 9904 | €13,998 | €40,193 | +€26,195 | +187% |
| Profit (loss) for the period to be appropriated | 9905 | €13,998 | €40,193 | +€26,195 | +187% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.