CLARA-ANDREA: 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.
CLARA-ANDREA
Largest movements
- Receivables within one year +€15,031
up €15,031 (+17.5%), from €85,842 to €100,873
of which Other amounts receivable: +€13,489
- Cash -€4,021
down €4,021 (-24.2%), from €16,649 to €12,628
mainly Receivables within one year (-€15,031) and Tax, wage and social debts (-€4,381)
- Tangible fixed assets +€1,255
up €1,255 (+91.6%), from €1,369 to €2,624
of which Furniture and vehicles: +€1,778
- Profit (loss) carried forward +€15,687
up €15,687 (+20.2%), from €77,577 to €93,265
- Tax, wage and social debts -€4,381
down €4,381 (-22.4%), from €19,595 to €15,214
- Trade debts +€1,803
up €1,803 (+55.9%), from €3,224 to €5,027
- Accrued charges and deferred income -€1,179
down €1,179 (-88.5%), from €1,332 to €153
- Gross operating margin +€3,808
up €3,808 (+28.4%), from €13,427 to €17,235
- Taxes +€1,370
up €1,370 (+34.9%), from €3,930 to €5,300
- Financial charges +€426
up €426 (+532%), from €80 to €506
- Other operating charges -€387
down €387 (-100%), from €387 to €0
- Depreciation +€361
up €361 (+180%), from €200 to €561
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 | €104,728 | €116,659 | +€11,931 | +11.4% |
| Fixed assets | 21/28 | €1,369 | €2,624 | +€1,255 | +91.6% |
| Tangible fixed assets | 22/27 | €1,369 | €2,624 | +€1,255 | +91.6% |
| Plant, machinery and equipment | 23 | €1,369 | €846 | -€523 | -38.2% |
| Furniture and vehicles | 24 | - | €1,778 | +€1,778 | |
| Current assets | 29/58 | €103,358 | €114,035 | +€10,676 | +10.3% |
| Amounts receivable within one year | 40/41 | €85,842 | €100,873 | +€15,031 | +17.5% |
| Trade receivables | 40 | €8,401 | €9,944 | +€1,542 | +18.4% |
| Other amounts receivable | 41 | €77,441 | €90,929 | +€13,489 | +17.4% |
| Cash at bank and in hand | 54/58 | €16,649 | €12,628 | -€4,021 | -24.2% |
| Deferred charges and accrued income | 490/1 | €867 | €534 | -€333 | -38.4% |
| Total equity and liabilities | 10/49 | €104,728 | €116,659 | +€11,931 | +11.4% |
| Equity | 10/15 | €80,577 | €96,265 | +€15,687 | +19.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,577 | €93,265 | +€15,687 | +20.2% |
| Amounts payable | 17/49 | €24,150 | €20,394 | -€3,757 | -15.6% |
| Amounts payable within one year | 42/48 | €22,819 | €20,241 | -€2,578 | -11.3% |
| Trade debts | 44 | €3,224 | €5,027 | +€1,803 | +55.9% |
| Suppliers | 440/4 | €3,224 | €5,027 | +€1,803 | +55.9% |
| Taxes, remuneration and social security | 45 | €19,595 | €15,214 | -€4,381 | -22.4% |
| Taxes | 450/3 | €19,595 | €15,214 | -€4,381 | -22.4% |
| Accrued charges and deferred income | 492/3 | €1,332 | €153 | -€1,179 | -88.5% |
| Non-recurring operating income | 76A | - | €387 | +€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200 | €561 | +€361 | +180% |
| Other operating charges | 640/8 | €387 | €0 | -€387 | -100% |
| Operating charges capitalised as restructuring costs | 649 | - | -€236 | -€236 | |
| Gross operating margin | 9900 | €13,427 | €17,235 | +€3,808 | +28.4% |
| Operating profit (loss) | 9901 | €12,840 | €16,909 | +€4,069 | +31.7% |
| Financial income | 75/76B | €4,579 | €4,584 | +€5 | +0.1% |
| Recurring financial income | 75 | €4,579 | €4,584 | +€5 | +0.1% |
| Financial charges | 65/66B | €80 | €506 | +€426 | +532% |
| Recurring financial charges | 65 | €80 | €506 | +€426 | +532% |
| Profit (loss) for the period before taxes | 9903 | €17,339 | €20,988 | +€3,649 | +21.0% |
| Income taxes | 67/77 | €3,930 | €5,300 | +€1,370 | +34.9% |
| Profit (loss) for the period | 9904 | €13,409 | €15,687 | +€2,279 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,409 | €15,687 | +€2,279 | +17.0% |
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 29 October 2026 via checked.be.