CLABANA MANAGEMENT & CONSULTANCY: 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.
CLABANA MANAGEMENT & CONSULTANCY
Largest movements
- Cash -€17,765
down €17,765 (-15.3%), from €115,802 to €98,037
mainly Trade debts (-€40,376) and Investment in fixed assets (net) (-€38,166)
- Tangible fixed assets +€13,464
up €13,464 (+5.0%), from €267,868 to €281,332
of which Furniture and vehicles: +€34,540
- Reserves +€75,000
up €75,000 (+22.6%), from €332,000 to €407,000
- Trade debts -€40,376
down €40,376 (-62.5%), from €64,580 to €24,204
- Debts after one year -€37,914
down €37,914 (-45.8%), from €82,850 to €44,936
- Other debts -€7,083
down €7,083 (-9.6%), from €73,603 to €66,520
- Gross operating margin +€82,346
up €82,346 (+91.8%), from €89,673 to €172,019
- Financial income -€30,487
down €30,487 (-98.5%), from €30,944 to €457
- Taxes +€6,063
up €6,063 (+26.2%), from €23,111 to €29,175
- Depreciation +€2,933
up €2,933 (+13.5%), from €21,770 to €24,703
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 | €680,730 | €680,139 | -€591 | -0.1% |
| Fixed assets | 21/28 | €373,368 | €386,832 | +€13,464 | +3.6% |
| Tangible fixed assets | 22/27 | €267,868 | €281,332 | +€13,464 | +5.0% |
| Land and buildings | 22 | €266,391 | €245,315 | -€21,076 | -7.9% |
| Furniture and vehicles | 24 | €1,477 | €36,017 | +€34,540 | +2,338% |
| Financial fixed assets | 28 | €105,500 | €105,500 | = | 0.0% |
| Current assets | 29/58 | €307,362 | €293,307 | -€14,055 | -4.6% |
| Amounts receivable within one year | 40/41 | €62,446 | €67,943 | +€5,496 | +8.8% |
| Trade receivables | 40 | €5,410 | €9,769 | +€4,359 | +80.6% |
| Other amounts receivable | 41 | €57,036 | €58,173 | +€1,137 | +2.0% |
| Current investments | 50/53 | €125,310 | €125,766 | +€456 | +0.4% |
| Cash at bank and in hand | 54/58 | €115,802 | €98,037 | -€17,765 | -15.3% |
| Deferred charges and accrued income | 490/1 | €3,803 | €1,561 | -€2,242 | -59.0% |
| Total equity and liabilities | 10/49 | €680,730 | €680,139 | -€591 | -0.1% |
| Equity | 10/15 | €397,617 | €472,889 | +€75,272 | +18.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €332,000 | €407,000 | +€75,000 | +22.6% |
| Distributable reserves | 133 | €332,000 | €407,000 | +€75,000 | +22.6% |
| Profit (loss) carried forward | 14 | €15,617 | €15,889 | +€272 | +1.7% |
| Amounts payable | 17/49 | €283,112 | €207,250 | -€75,863 | -26.8% |
| Amounts payable after more than one year | 17 | €82,850 | €44,936 | -€37,914 | -45.8% |
| Financial debts | 170/4 | €82,850 | €44,936 | -€37,914 | -45.8% |
| Amounts payable within one year | 42/48 | €200,241 | €159,620 | -€40,621 | -20.3% |
| Current portion of amounts payable after more than one year | 42 | €37,147 | €37,914 | +€766 | +2.1% |
| Trade debts | 44 | €64,580 | €24,204 | -€40,376 | -62.5% |
| Suppliers | 440/4 | €64,580 | €24,204 | -€40,376 | -62.5% |
| Taxes, remuneration and social security | 45 | €24,911 | €30,983 | +€6,072 | +24.4% |
| Taxes | 450/3 | €24,911 | €30,983 | +€6,072 | +24.4% |
| Other amounts payable | 47/48 | €73,603 | €66,520 | -€7,083 | -9.6% |
| Accrued charges and deferred income | 492/3 | €21 | €2,693 | +€2,672 | +12,569% |
| Non-recurring operating income | 76A | - | €29,173 | +€29,173 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,770 | €24,703 | +€2,933 | +13.5% |
| Other operating charges | 640/8 | €4,799 | €5,463 | +€664 | +13.8% |
| Gross operating margin | 9900 | €89,673 | €172,019 | +€82,346 | +91.8% |
| Operating profit (loss) | 9901 | €63,104 | €141,853 | +€78,749 | +125% |
| Financial income | 75/76B | €30,944 | €457 | -€30,487 | -98.5% |
| Recurring financial income | 75 | €30,944 | €457 | -€30,487 | -98.5% |
| Financial charges | 65/66B | €8,739 | €7,863 | -€876 | -10.0% |
| Recurring financial charges | 65 | €8,739 | €7,863 | -€876 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €85,309 | €134,447 | +€49,138 | +57.6% |
| Income taxes | 67/77 | €23,111 | €29,175 | +€6,063 | +26.2% |
| Profit (loss) for the period | 9904 | €62,198 | €105,272 | +€43,074 | +69.3% |
| Profit (loss) for the period to be appropriated | 9905 | €62,198 | €105,272 | +€43,074 | +69.3% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.