ALAN CLARKE: 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.
ALAN CLARKE
Largest movements
- Receivables within one year +€10,890
up €10,890 (+3.9%), from €281,930 to €292,820
of which Trade receivables: +€10,890
- Profit (loss) carried forward +€9,043
up €9,043 (+0.7%), from -€1.2m to -€1.2m
- Turnover -€29,000
no longer reported in 2025 (was €29,000)
- Gross operating margin -€18,261
down €18,261 (-63.2%), from €28,915 to €10,654
- Other operating charges +€1,238
up €1,238 (+563%), from €220 to €1,458
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 | €283,420 | €292,963 | +€9,543 | +3.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Current assets | 29/58 | €283,420 | €292,963 | +€9,543 | +3.4% |
| Amounts receivable within one year | 40/41 | €281,930 | €292,820 | +€10,890 | +3.9% |
| Trade receivables | 40 | €185,930 | €196,820 | +€10,890 | +5.9% |
| Other amounts receivable | 41 | €96,000 | €96,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,490 | €143 | -€1,347 | -90.4% |
| Total equity and liabilities | 10/49 | €283,420 | €292,963 | +€9,543 | +3.4% |
| Equity | 10/15 | -€880,393 | -€871,350 | +€9,043 | +1.0% |
| Contributions | 10/11 | €338,604 | €338,604 | = | 0.0% |
| Capital | 10 | €338,604 | - | -€338,604 | |
| Issued capital | 100 | €400,000 | - | -€400,000 | |
| Uncalled capital | 101 | €61,396 | - | -€61,396 | |
| Profit (loss) carried forward | 14 | -€1,218,997 | -€1,209,954 | +€9,043 | +0.7% |
| Amounts payable | 17/49 | €1,163,813 | €1,164,313 | +€500 | 0.0% |
| Amounts payable after more than one year | 17 | €1,163,813 | €1,164,313 | +€500 | 0.0% |
| Financial debts | 170/4 | €1,163,813 | €1,164,313 | +€500 | 0.0% |
| Turnover | 70 | €29,000 | - | -€29,000 | |
| Non-recurring operating income | 76A | - | €10,890 | +€10,890 | |
| Goods, raw materials, services and sundry goods | 60/61 | €85 | €236 | +€151 | +177% |
| Other operating charges | 640/8 | €220 | €1,458 | +€1,238 | +563% |
| Gross operating margin | 9900 | €28,915 | €10,654 | -€18,261 | -63.2% |
| Operating profit (loss) | 9901 | €28,695 | €9,196 | -€19,499 | -68.0% |
| Financial charges | 65/66B | €162 | €153 | -€9 | -5.6% |
| Recurring financial charges | 65 | €162 | €153 | -€9 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €28,533 | €9,043 | -€19,490 | -68.3% |
| Profit (loss) for the period | 9904 | €28,533 | €9,043 | -€19,490 | -68.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,533 | €9,043 | -€19,490 | -68.3% |
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 20 October 2026 via checked.be.