CLARA PROSPERA: what changed
Two fiscal 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 PROSPERA
Largest movements
- Tangible fixed assets +€75,708
up €75,708 (+4.9%), from €1.6m to €1.6m
of which Leasing and similar rights: +€101,058
- Receivables within one year -€24,250
down €24,250 (-30.2%), from €80,332 to €56,081
of which Trade receivables: -€39,625
- Other debts -€187,995
down €187,995 (-52.7%), from €356,820 to €168,825
- Reserves +€86,288
up €86,288 (+22.2%), from €387,887 to €474,175
of which Distributable reserves: +€88,791
- Current portion of long-term debt +€58,168
up €58,168 (+53.6%), from €108,423 to €166,591
- Debts after one year +€51,445
up €51,445 (+5.3%), from €976,402 to €1.0m
- Trade debts +€45,785
up €45,785 (+697.1%), from €6,568 to €52,353
- Taxes +€49,892
up €49,892 (+17011.0%), from €293 to €50,185
- Gross operating margin -€26,754
down €26,754 (-7.1%), from €378,123 to €351,369
- Depreciation +€7,886
up €7,886 (+6.2%), from €126,249 to €134,136
- Financial charges +€6,397
up €6,397 (+22.4%), from €28,529 to €34,926
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.
Cash bridge derived
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 | €1,949,524 | €1,997,092 | +€47,568 | +2.4% |
| Fixed assets | 21/28 | €1,558,574 | €1,634,411 | +€75,837 | +4.9% |
| Tangible fixed assets | 22/27 | €1,558,574 | €1,634,282 | +€75,708 | +4.9% |
| Land and buildings | 22 | €1,438,564 | €1,437,488 | -€1,076 | -0.1% |
| Furniture and vehicles | 24 | €120,010 | €95,736 | -€24,273 | -20.2% |
| Leasing and similar rights | 25 | - | €101,058 | +€101,058 | |
| Financial fixed assets | 28 | - | €129 | +€129 | |
| Current assets | 29/58 | €390,950 | €362,681 | -€28,269 | -7.2% |
| Amounts receivable within one year | 40/41 | €80,332 | €56,081 | -€24,250 | -30.2% |
| Trade receivables | 40 | €75,625 | €36,000 | -€39,625 | -52.4% |
| Other amounts receivable | 41 | €4,707 | €20,081 | +€15,375 | +326.7% |
| Cash at bank and in hand | 54/58 | €310,618 | €303,198 | -€7,420 | -2.4% |
| Deferred charges and accrued income | 490/1 | €0 | €3,401 | +€3,401 | |
| Total equity and liabilities | 10/49 | €1,949,524 | €1,997,092 | +€47,568 | +2.4% |
| Equity | 10/15 | €400,287 | €486,575 | +€86,288 | +21.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €387,887 | €474,175 | +€86,288 | +22.2% |
| Tax-exempt reserves | 132 | €185,101 | €182,598 | -€2,503 | -1.4% |
| Distributable reserves | 133 | €202,787 | €291,578 | +€88,791 | +43.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | €61,700 | €60,866 | -€834 | -1.4% |
| Deferred taxes | 168 | €61,700 | €60,866 | -€834 | -1.4% |
| Amounts payable | 17/49 | €1,487,537 | €1,449,650 | -€37,886 | -2.5% |
| Amounts payable after more than one year | 17 | €976,402 | €1,027,847 | +€51,445 | +5.3% |
| Financial debts | 170/4 | €976,402 | €1,027,847 | +€51,445 | +5.3% |
| Amounts payable within one year | 42/48 | €501,636 | €416,525 | -€85,111 | -17.0% |
| Current portion of amounts payable after more than one year | 42 | €108,423 | €166,591 | +€58,168 | +53.6% |
| Trade debts | 44 | €6,568 | €52,353 | +€45,785 | +697.1% |
| Suppliers | 440/4 | €6,568 | €52,353 | +€45,785 | +697.1% |
| Taxes, remuneration and social security | 45 | €29,826 | €28,757 | -€1,070 | -3.6% |
| Taxes | 450/3 | €6,666 | €17,657 | +€10,990 | +164.9% |
| Remuneration and social security | 454/9 | €23,160 | €11,100 | -€12,060 | -52.1% |
| Other amounts payable | 47/48 | €356,820 | €168,825 | -€187,995 | -52.7% |
| Accrued charges and deferred income | 492/3 | €9,499 | €5,279 | -€4,220 | -44.4% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €126,249 | €134,136 | +€7,886 | +6.2% |
| Other operating charges | 640/8 | €5,901 | €8,701 | +€2,800 | +47.4% |
| Gross operating margin | 9900 | €378,123 | €351,369 | -€26,754 | -7.1% |
| Operating profit (loss) | 9901 | €245,972 | €208,532 | -€37,440 | -15.2% |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €28,529 | €34,926 | +€6,397 | +22.4% |
| Recurring financial charges | 65 | €28,529 | €34,926 | +€6,397 | +22.4% |
| Profit (loss) for the period before taxes | 9903 | €217,444 | €173,620 | -€43,824 | -20.2% |
| Transfer from deferred taxes | 780 | €869 | €834 | -€35 | -4.0% |
| Transfer to deferred taxes | 680 | €62,569 | €0 | -€62,569 | -100.0% |
| Income taxes | 67/77 | €293 | €50,185 | +€49,892 | +17011.0% |
| Profit (loss) for the period | 9904 | €155,450 | €124,269 | -€31,181 | -20.1% |
| Transfer from tax-exempt reserves | 789 | €2,607 | €2,503 | -€104 | -4.0% |
| Transfer to tax-exempt reserves | 689 | €187,707 | €0 | -€187,707 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,650 | €126,772 | +€156,422 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.