CLARA DIAMOND SOLUTIONS: 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 DIAMOND SOLUTIONS
Largest movements
- Receivables within one year +€157,443
up €157,443 (+1,754%), from €8,977 to €166,420
of which Trade receivables: +€155,574
- Cash -€8,176
down €8,176 (-94.1%), from €8,689 to €513
mainly Receivables within one year (-€157,443) and Net result for the year (-€6,343)
- Other debts +€153,000
up €153,000 (+50.6%), from €302,191 to €455,191
- Profit (loss) carried forward -€6,343
down €6,343 (-2.0%), from -€311,230 to -€317,573
- Tax, wage and social debts +€3,765
up €3,765 (+16.0%), from €23,477 to €27,242
of which Remuneration and social security: +€3,757
- Gross operating margin +€219,089
up €219,089, from -€13,750 to €205,339
- Staff costs +€111,398
up €111,398 (+112%), from €99,115 to €210,513
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 | €18,093 | €167,500 | +€149,408 | +826% |
| Current assets | 29/58 | €18,093 | €167,500 | +€149,408 | +826% |
| Amounts receivable within one year | 40/41 | €8,977 | €166,420 | +€157,443 | +1,754% |
| Trade receivables | 40 | €173 | €155,747 | +€155,574 | +89,746% |
| Other amounts receivable | 41 | €8,803 | €10,673 | +€1,869 | +21.2% |
| Cash at bank and in hand | 54/58 | €8,689 | €513 | -€8,176 | -94.1% |
| Deferred charges and accrued income | 490/1 | €427 | €567 | +€140 | +32.8% |
| Total equity and liabilities | 10/49 | €18,093 | €167,500 | +€149,408 | +826% |
| Equity | 10/15 | -€311,230 | -€317,573 | -€6,343 | -2.0% |
| Profit (loss) carried forward | 14 | -€311,230 | -€317,573 | -€6,343 | -2.0% |
| Amounts payable | 17/49 | €329,323 | €485,074 | +€155,751 | +47.3% |
| Amounts payable within one year | 42/48 | €329,323 | €485,074 | +€155,751 | +47.3% |
| Trade debts | 44 | €3,655 | €2,641 | -€1,014 | -27.8% |
| Suppliers | 440/4 | €3,655 | €2,641 | -€1,014 | -27.8% |
| Taxes, remuneration and social security | 45 | €23,477 | €27,242 | +€3,765 | +16.0% |
| Taxes | 450/3 | €9,740 | €9,748 | +€8 | +0.1% |
| Remuneration and social security | 454/9 | €13,737 | €17,493 | +€3,757 | +27.3% |
| Other amounts payable | 47/48 | €302,191 | €455,191 | +€153,000 | +50.6% |
| Remuneration, social security and pensions | 62 | €99,115 | €210,513 | +€111,398 | +112% |
| Other operating charges | 640/8 | €1,354 | €622 | -€732 | -54.1% |
| Gross operating margin | 9900 | -€13,750 | €205,339 | +€219,089 | |
| Operating profit (loss) | 9901 | -€114,220 | -€5,796 | +€108,423 | +94.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €691 | €547 | -€144 | -20.8% |
| Recurring financial charges | 65 | €691 | €547 | -€144 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | -€114,910 | -€6,343 | +€108,567 | +94.5% |
| Profit (loss) for the period | 9904 | -€114,910 | -€6,343 | +€108,567 | +94.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€114,910 | -€6,343 | +€108,567 | +94.5% |
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 26 October 2026 via checked.be.