CLASSIMMO: what changed
CLASSIMMO
Largest movements
- Deferred charges and accrued income -€208,735
down €208,735 (-99.9%), from €208,984 to €249
- Receivables within one year -€32,165
down €32,165 (-29.8%), from €108,035 to €75,870
of which Other amounts receivable: -€35,129
- Tangible fixed assets -€11,609
down €11,609 (-73.8%), from €15,724 to €4,114
of which Plant, machinery and equipment: -€9,874
- Advances received -€216,594
no longer reported in 2025 (was €216,594)
- Debts after one year +€92,942
new in 2025: €92,942
- Other debts -€68,768
no longer reported in 2025 (was €68,768)
- Trade debts -€65,370
down €65,370 (-27.6%), from €236,487 to €171,117
- Profit (loss) carried forward +€5,298
up €5,298 (+2.3%), from -€226,091 to -€220,793
- Gross operating margin +€17,977
up €17,977 (+979%), from €1,836 to €19,813
- Taxes -€4,428
no longer reported in 2025 (was €4,428)
- Financial charges +€579
up €579 (+28.1%), from €2,062 to €2,641
- Depreciation -€347
down €347 (-2.9%), from €11,956 to €11,609
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €333,105 | €80,240 | -€252,865 | -75.9% |
| Fixed assets | 21/28 | €15,724 | €4,114 | -€11,609 | -73.8% |
| Tangible fixed assets | 22/27 | €15,724 | €4,114 | -€11,609 | -73.8% |
| Plant, machinery and equipment | 23 | €13,988 | €4,114 | -€9,874 | -70.6% |
| Furniture and vehicles | 24 | €1,735 | - | -€1,735 | |
| Current assets | 29/58 | €317,382 | €76,126 | -€241,256 | -76.0% |
| Amounts receivable within one year | 40/41 | €108,035 | €75,870 | -€32,165 | -29.8% |
| Trade receivables | 40 | €68,582 | €71,546 | +€2,964 | +4.3% |
| Other amounts receivable | 41 | €39,453 | €4,323 | -€35,129 | -89.0% |
| Cash at bank and in hand | 54/58 | €363 | €8 | -€355 | -97.9% |
| Deferred charges and accrued income | 490/1 | €208,984 | €249 | -€208,735 | -99.9% |
| Total equity and liabilities | 10/49 | €333,105 | €80,240 | -€252,865 | -75.9% |
| Equity | 10/15 | -€207,499 | -€202,201 | +€5,298 | +2.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€226,091 | -€220,793 | +€5,298 | +2.3% |
| Amounts payable | 17/49 | €540,604 | €282,441 | -€258,163 | -47.8% |
| Amounts payable after more than one year | 17 | - | €92,942 | +€92,942 | |
| Other amounts payable | 178/9 | - | €92,942 | +€92,942 | |
| Amounts payable within one year | 42/48 | €533,104 | €181,999 | -€351,105 | -65.9% |
| Financial debts | 43 | €11,255 | €10,882 | -€373 | -3.3% |
| Credit institutions | 430/8 | €11,255 | €10,882 | -€373 | -3.3% |
| Trade debts | 44 | €236,487 | €171,117 | -€65,370 | -27.6% |
| Suppliers | 440/4 | €236,487 | €171,117 | -€65,370 | -27.6% |
| Advances received on contracts in progress | 46 | €216,594 | - | -€216,594 | |
| Other amounts payable | 47/48 | €68,768 | - | -€68,768 | |
| Accrued charges and deferred income | 492/3 | €7,500 | €7,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,956 | €11,609 | -€347 | -2.9% |
| Other operating charges | 640/8 | €231 | €265 | +€34 | +14.9% |
| Gross operating margin | 9900 | €1,836 | €19,813 | +€17,977 | +979% |
| Operating profit (loss) | 9901 | -€10,351 | €7,938 | +€18,290 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +2,200% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +2,200% |
| Financial charges | 65/66B | €2,062 | €2,641 | +€579 | +28.1% |
| Recurring financial charges | 65 | €2,062 | €2,641 | +€579 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,414 | €5,298 | +€17,711 | |
| Income taxes | 67/77 | €4,428 | - | -€4,428 | |
| Profit (loss) for the period | 9904 | -€16,841 | €5,298 | +€22,139 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,841 | €5,298 | +€22,139 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.