Clar@lice: 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.
Clar@lice
Largest movements
- Cash +€118,902
up €118,902 (+42.6%), from €279,057 to €397,959
mainly Net result for the year (+€225,015) and Other debts (+€48,725)
- Receivables within one year +€14,912
up €14,912 (+5225.9%), from €285 to €15,197
of which Other amounts receivable: +€15,127
- Profit (loss) carried forward +€87,840
up €87,840 (+722.4%), from €12,160 to €100,000
- Other debts +€48,725
up €48,725 (+12.3%), from €394,538 to €443,262
- Gross operating margin -€65,298
down €65,298 (-17.3%), from €377,795 to €312,497
- Taxes -€18,854
down €18,854 (-21.2%), from €89,034 to €70,180
- Depreciation +€9,820
up €9,820 (+148.2%), from €6,626 to €16,446
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €408,595 | €544,731 | +€136,137 | +33.3% |
| Fixed assets | 21/28 | €127,869 | €129,795 | +€1,927 | +1.5% |
| Tangible fixed assets | 22/27 | €126,369 | €128,295 | +€1,927 | +1.5% |
| Land and buildings | 22 | €64,376 | €63,670 | -€705 | -1.1% |
| Furniture and vehicles | 24 | €41,500 | €33,346 | -€8,154 | -19.6% |
| Other tangible fixed assets | 26 | €20,493 | €31,279 | +€10,786 | +52.6% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €280,726 | €414,936 | +€134,210 | +47.8% |
| Amounts receivable within one year | 40/41 | €285 | €15,197 | +€14,912 | +5225.9% |
| Trade receivables | 40 | €285 | €70 | -€215 | -75.5% |
| Other amounts receivable | 41 | - | €15,127 | +€15,127 | |
| Cash at bank and in hand | 54/58 | €279,057 | €397,959 | +€118,902 | +42.6% |
| Deferred charges and accrued income | 490/1 | €1,384 | €1,780 | +€396 | +28.6% |
| Total equity and liabilities | 10/49 | €408,595 | €544,731 | +€136,137 | +33.3% |
| Equity | 10/15 | €12,660 | €100,500 | +€87,840 | +693.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,160 | €100,000 | +€87,840 | +722.4% |
| Amounts payable | 17/49 | €395,935 | €444,231 | +€48,297 | +12.2% |
| Amounts payable within one year | 42/48 | €395,650 | €443,265 | +€47,616 | +12.0% |
| Trade debts | 44 | €276 | €3 | -€273 | -98.9% |
| Suppliers | 440/4 | €276 | €3 | -€273 | -98.9% |
| Taxes, remuneration and social security | 45 | €836 | - | -€836 | |
| Taxes | 450/3 | €836 | - | -€836 | |
| Other amounts payable | 47/48 | €394,538 | €443,262 | +€48,725 | +12.3% |
| Accrued charges and deferred income | 492/3 | €285 | €966 | +€681 | +238.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,626 | €16,446 | +€9,820 | +148.2% |
| Other operating charges | 640/8 | €1,033 | €1,358 | +€325 | +31.4% |
| Gross operating margin | 9900 | €377,795 | €312,497 | -€65,298 | -17.3% |
| Operating profit (loss) | 9901 | €370,136 | €294,693 | -€75,443 | -20.4% |
| Financial income | 75/76B | €1,751 | €1,684 | -€67 | -3.8% |
| Recurring financial income | 75 | €1,751 | €1,684 | -€67 | -3.8% |
| Financial charges | 65/66B | €92 | €1,182 | +€1,090 | +1189.9% |
| Recurring financial charges | 65 | €92 | €1,182 | +€1,090 | +1189.9% |
| Profit (loss) for the period before taxes | 9903 | €371,795 | €295,195 | -€76,601 | -20.6% |
| Income taxes | 67/77 | €89,034 | €70,180 | -€18,854 | -21.2% |
| Profit (loss) for the period | 9904 | €282,761 | €225,015 | -€57,747 | -20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €282,761 | €225,015 | -€57,747 | -20.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.