CLANCY CORPORATION: 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.
CLANCY CORPORATION
Largest movements
- Cash +€16,960
up €16,960 (+92.8%), from €18,273 to €35,233
mainly Other debts (+€10,102) and Depreciation (+€6,415)
- Tangible fixed assets -€6,436
down €6,436 (-36.5%), from €17,623 to €11,186
of which Furniture and vehicles: -€5,998
- Receivables within one year -€5,887
down €5,887 (-9.7%), from €60,684 to €54,797
of which Trade receivables: -€10,938
- Other debts +€10,102
up €10,102 (+24.0%), from €42,105 to €52,207
- Trade debts -€3,299
down €3,299 (-25.1%), from €13,136 to €9,837
- Tax, wage and social debts -€3,116
down €3,116 (-76.5%), from €4,073 to €957
- Reserves +€1,292
up €1,292 (+4.8%), from €26,706 to €27,998
- Gross operating margin +€14,708
up €14,708 (+76.4%), from €19,244 to €33,952
- Other operating charges +€12,583
up €12,583 (+369%), from €3,409 to €15,992
- Taxes +€1,576
up €1,576 (+44.6%), from €3,531 to €5,107
- Financial charges -€1,254
down €1,254 (-18.1%), from €6,928 to €5,673
- Financial income +€527
new in 2025: €527
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 | €98,420 | €103,399 | +€4,979 | +5.1% |
| Fixed assets | 21/28 | €17,723 | €11,286 | -€6,436 | -36.3% |
| Tangible fixed assets | 22/27 | €17,623 | €11,186 | -€6,436 | -36.5% |
| Furniture and vehicles | 24 | €17,184 | €11,186 | -€5,998 | -34.9% |
| Other tangible fixed assets | 26 | €439 | - | -€439 | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €80,697 | €92,112 | +€11,415 | +14.1% |
| Amounts receivable within one year | 40/41 | €60,684 | €54,797 | -€5,887 | -9.7% |
| Trade receivables | 40 | €51,969 | €41,030 | -€10,938 | -21.0% |
| Other amounts receivable | 41 | €8,716 | €13,767 | +€5,051 | +58.0% |
| Cash at bank and in hand | 54/58 | €18,273 | €35,233 | +€16,960 | +92.8% |
| Deferred charges and accrued income | 490/1 | €1,740 | €2,083 | +€343 | +19.7% |
| Total equity and liabilities | 10/49 | €98,420 | €103,399 | +€4,979 | +5.1% |
| Equity | 10/15 | €39,106 | €40,398 | +€1,292 | +3.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €26,706 | €27,998 | +€1,292 | +4.8% |
| Distributable reserves | 133 | €26,706 | €27,998 | +€1,292 | +4.8% |
| Amounts payable | 17/49 | €59,315 | €63,001 | +€3,687 | +6.2% |
| Amounts payable within one year | 42/48 | €59,315 | €63,001 | +€3,687 | +6.2% |
| Trade debts | 44 | €13,136 | €9,837 | -€3,299 | -25.1% |
| Suppliers | 440/4 | €13,136 | €9,837 | -€3,299 | -25.1% |
| Taxes, remuneration and social security | 45 | €4,073 | €957 | -€3,116 | -76.5% |
| Taxes | 450/3 | €4,073 | €957 | -€3,116 | -76.5% |
| Other amounts payable | 47/48 | €42,105 | €52,207 | +€10,102 | +24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,522 | €6,415 | -€107 | -1.6% |
| Other operating charges | 640/8 | €3,409 | €15,992 | +€12,583 | +369% |
| Gross operating margin | 9900 | €19,244 | €33,952 | +€14,708 | +76.4% |
| Operating profit (loss) | 9901 | €9,312 | €11,545 | +€2,232 | +24.0% |
| Financial income | 75/76B | - | €527 | +€527 | |
| Recurring financial income | 75 | - | €527 | +€527 | |
| Financial charges | 65/66B | €6,928 | €5,673 | -€1,254 | -18.1% |
| Recurring financial charges | 65 | €6,928 | €5,673 | -€1,254 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €2,384 | €6,399 | +€4,014 | +168% |
| Income taxes | 67/77 | €3,531 | €5,107 | +€1,576 | +44.6% |
| Profit (loss) for the period | 9904 | -€1,146 | €1,292 | +€2,439 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,146 | €1,292 | +€2,439 |
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 24 October 2026 via checked.be.