CLARA-MECHES PRO: 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-MECHES PRO
Largest movements
- Cash +€43,327
up €43,327 (+19,736%), from €220 to €43,546
mainly Net result for the year (+€43,091) and Tax, wage and social debts (+€26,027)
- Receivables within one year +€1,353
up €1,353 (+51.1%), from €2,648 to €4,001
of which Other amounts receivable: +€1,120
- Profit (loss) carried forward +€43,091
up €43,091, from -€30,997 to €12,094
- Tax, wage and social debts +€26,027
up €26,027 (+727%), from €3,580 to €29,607
of which Remuneration and social security: +€24,000
- Other debts -€20,196
down €20,196 (-92.1%), from €21,921 to €1,725
- Debts after one year -€3,414
no longer reported in 2025 (was €3,414)
- Trade debts -€828
down €828 (-87.3%), from €949 to €121
- Gross operating margin +€49,367
up €49,367 (+5,046%), from €978 to €50,345
- Financial charges +€3,825
up €3,825 (+8,647%), from €44 to €3,870
- Other operating charges +€3,085
new in 2025: €3,085
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 | €2,868 | €47,547 | +€44,679 | +1,558% |
| Current assets | 29/58 | €2,868 | €47,547 | +€44,679 | +1,558% |
| Amounts receivable within one year | 40/41 | €2,648 | €4,001 | +€1,353 | +51.1% |
| Trade receivables | 40 | €2,648 | €2,881 | +€233 | +8.8% |
| Other amounts receivable | 41 | - | €1,120 | +€1,120 | |
| Cash at bank and in hand | 54/58 | €220 | €43,546 | +€43,327 | +19,736% |
| Total equity and liabilities | 10/49 | €2,868 | €47,547 | +€44,679 | +1,558% |
| Equity | 10/15 | -€26,997 | €16,094 | +€43,091 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,997 | €12,094 | +€43,091 | |
| Amounts payable | 17/49 | €29,864 | €31,453 | +€1,589 | +5.3% |
| Amounts payable after more than one year | 17 | €3,414 | - | -€3,414 | |
| Financial debts | 170/4 | €3,414 | - | -€3,414 | |
| Amounts payable within one year | 42/48 | €26,450 | €31,453 | +€5,003 | +18.9% |
| Trade debts | 44 | €949 | €121 | -€828 | -87.3% |
| Suppliers | 440/4 | €949 | €121 | -€828 | -87.3% |
| Taxes, remuneration and social security | 45 | €3,580 | €29,607 | +€26,027 | +727% |
| Taxes | 450/3 | €3,580 | €5,607 | +€2,027 | +56.6% |
| Remuneration and social security | 454/9 | - | €24,000 | +€24,000 | |
| Other amounts payable | 47/48 | €21,921 | €1,725 | -€20,196 | -92.1% |
| Remuneration, social security and pensions | 62 | - | €299 | +€299 | |
| Other operating charges | 640/8 | - | €3,085 | +€3,085 | |
| Gross operating margin | 9900 | €978 | €50,345 | +€49,367 | +5,046% |
| Operating profit (loss) | 9901 | €978 | €46,960 | +€45,982 | +4,700% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €44 | €3,870 | +€3,825 | +8,647% |
| Recurring financial charges | 65 | €44 | €3,870 | +€3,825 | +8,647% |
| Profit (loss) for the period before taxes | 9903 | €941 | €43,091 | +€42,149 | +4,478% |
| Profit (loss) for the period | 9904 | €941 | €43,091 | +€42,149 | +4,478% |
| Profit (loss) for the period to be appropriated | 9905 | €941 | €43,091 | +€42,149 | +4,478% |
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 25 October 2026 via checked.be.