CLACAR: what changed
Two fiscal 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.
CLACAR
Largest movements
- Tangible fixed assets -€43,324
down €43,324 (-4.3%), from €1.0m to €970,376
of which Land and buildings: -€41,056
- Reserves -€15,217
down €15,217 (-6.1%), from €248,060 to €232,843
of which Tax-exempt reserves: -€15,357
- Debts after one year -€14,612
down €14,612 (-2.8%), from €530,914 to €516,302
- Gross operating margin -€22,707
down €22,707 (-41.8%), from €54,277 to €31,570
- Depreciation -€11,485
down €11,485 (-20.4%), from €56,310 to €44,824
- Other operating charges +€1,085
up €1,085 (+14.4%), from €7,526 to €8,612
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.
Cash bridge derived
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 | €1,023,460 | €986,159 | -€37,302 | -3.6% |
| Fixed assets | 21/28 | €1,018,201 | €973,376 | -€44,824 | -4.4% |
| Intangible fixed assets | 21 | €4,500 | €3,000 | -€1,500 | -33.3% |
| Tangible fixed assets | 22/27 | €1,013,701 | €970,376 | -€43,324 | -4.3% |
| Land and buildings | 22 | €1,004,961 | €963,905 | -€41,056 | -4.1% |
| Plant, machinery and equipment | 23 | €2,914 | €646 | -€2,268 | -77.8% |
| Furniture and vehicles | 24 | €5,826 | €5,826 | = | 0.0% |
| Current assets | 29/58 | €5,260 | €12,782 | +€7,522 | +143.0% |
| Amounts receivable within one year | 40/41 | €661 | €0 | -€661 | -100.0% |
| Other amounts receivable | 41 | €661 | €0 | -€661 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,597 | €10,682 | +€9,085 | +568.7% |
| Deferred charges and accrued income | 490/1 | €3,001 | €2,100 | -€901 | -30.0% |
| Total equity and liabilities | 10/49 | €1,023,460 | €986,159 | -€37,302 | -3.6% |
| Equity | 10/15 | €453,811 | €438,594 | -€15,217 | -3.4% |
| Contributions | 10/11 | €205,752 | €205,752 | = | 0.0% |
| Reserves | 13 | €248,060 | €232,843 | -€15,217 | -6.1% |
| Tax-exempt reserves | 132 | €46,735 | €31,378 | -€15,357 | -32.9% |
| Distributable reserves | 133 | €201,325 | €201,465 | +€140 | +0.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €24,065 | €16,157 | -€7,908 | -32.9% |
| Deferred taxes | 168 | €24,065 | €16,157 | -€7,908 | -32.9% |
| Amounts payable | 17/49 | €545,584 | €531,407 | -€14,177 | -2.6% |
| Amounts payable after more than one year | 17 | €530,914 | €516,302 | -€14,612 | -2.8% |
| Other amounts payable | 178/9 | €530,914 | €516,302 | -€14,612 | -2.8% |
| Amounts payable within one year | 42/48 | €14,670 | €15,105 | +€434 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,195 | €1,279 | +€84 | +7.0% |
| Suppliers | 440/4 | €1,195 | €1,279 | +€84 | +7.0% |
| Taxes, remuneration and social security | 45 | €3,875 | €2,726 | -€1,150 | -29.7% |
| Taxes | 450/3 | €3,875 | €2,726 | -€1,150 | -29.7% |
| Other amounts payable | 47/48 | €9,600 | €11,100 | +€1,500 | +15.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,310 | €44,824 | -€11,485 | -20.4% |
| Other operating charges | 640/8 | €7,526 | €8,612 | +€1,085 | +14.4% |
| Gross operating margin | 9900 | €54,277 | €31,570 | -€22,707 | -41.8% |
| Operating profit (loss) | 9901 | -€9,559 | -€21,866 | -€12,307 | -128.8% |
| Financial charges | 65/66B | €321 | €40 | -€282 | -87.7% |
| Recurring financial charges | 65 | €321 | €40 | -€282 | -87.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,880 | -€21,905 | -€12,025 | -121.7% |
| Transfer from deferred taxes | 780 | €7,908 | €7,908 | = | 0.0% |
| Income taxes | 67/77 | €979 | €1,219 | +€241 | +24.6% |
| Profit (loss) for the period | 9904 | -€2,951 | -€15,217 | -€12,266 | -415.7% |
| Transfer from tax-exempt reserves | 789 | €15,357 | €15,357 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,406 | €140 | -€12,266 | -98.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.