Clara van Assisi: 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 van Assisi
Largest movements
- Tangible fixed assets -€12,910
down €12,910 (-55.1%), from €23,414 to €10,504
of which Furniture and vehicles: -€7,589
- Cash +€9,255
up €9,255 (+6.9%), from €133,469 to €142,724
mainly Depreciation (+€15,260) and Net result for the year (+€6,635)
- Receivables within one year -€2,483
down €2,483 (-12.6%), from €19,755 to €17,271
of which Trade receivables: -€2,225
- Other debts -€6,793
down €6,793 (-21.7%), from €31,328 to €24,535
- Profit (loss) carried forward +€6,635
up €6,635 (+54.4%), from -€12,202 to -€5,568
- Tax, wage and social debts -€6,364
down €6,364 (-44.3%), from €14,368 to €8,004
of which Taxes: -€3,818
- Gross operating margin +€8,959
up €8,959 (+64.0%), from €13,990 to €22,949
- Depreciation -€1,804
down €1,804 (-10.6%), from €17,064 to €15,260
- Other operating charges -€418
down €418 (-38.9%), from €1,075 to €657
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 | €178,129 | €172,119 | -€6,011 | -3.4% |
| Fixed assets | 21/28 | €23,414 | €10,504 | -€12,910 | -55.1% |
| Tangible fixed assets | 22/27 | €23,414 | €10,504 | -€12,910 | -55.1% |
| Plant, machinery and equipment | 23 | €12,584 | €7,263 | -€5,321 | -42.3% |
| Furniture and vehicles | 24 | €10,830 | €3,241 | -€7,589 | -70.1% |
| Current assets | 29/58 | €154,715 | €161,614 | +€6,899 | +4.5% |
| Amounts receivable within one year | 40/41 | €19,755 | €17,271 | -€2,483 | -12.6% |
| Trade receivables | 40 | €14,495 | €12,270 | -€2,225 | -15.3% |
| Other amounts receivable | 41 | €5,260 | €5,001 | -€259 | -4.9% |
| Cash at bank and in hand | 54/58 | €133,469 | €142,724 | +€9,255 | +6.9% |
| Deferred charges and accrued income | 490/1 | €1,491 | €1,619 | +€127 | +8.5% |
| Total equity and liabilities | 10/49 | €178,129 | €172,119 | -€6,011 | -3.4% |
| Equity | 10/15 | €129,354 | €135,988 | +€6,635 | +5.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €121,556 | €121,556 | = | 0.0% |
| Distributable reserves | 133 | €121,556 | €121,556 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,202 | -€5,568 | +€6,635 | +54.4% |
| Amounts payable | 17/49 | €48,776 | €36,130 | -€12,645 | -25.9% |
| Amounts payable within one year | 42/48 | €48,776 | €36,130 | -€12,645 | -25.9% |
| Trade debts | 44 | €3,080 | €3,591 | +€512 | +16.6% |
| Suppliers | 440/4 | €3,080 | €3,591 | +€512 | +16.6% |
| Taxes, remuneration and social security | 45 | €14,368 | €8,004 | -€6,364 | -44.3% |
| Taxes | 450/3 | €6,644 | €2,826 | -€3,818 | -57.5% |
| Remuneration and social security | 454/9 | €7,724 | €5,178 | -€2,546 | -33.0% |
| Other amounts payable | 47/48 | €31,328 | €24,535 | -€6,793 | -21.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €4,269 | +€4,269 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,064 | €15,260 | -€1,804 | -10.6% |
| Other operating charges | 640/8 | €1,075 | €657 | -€418 | -38.9% |
| Gross operating margin | 9900 | €13,990 | €22,949 | +€8,959 | +64.0% |
| Operating profit (loss) | 9901 | -€4,150 | €7,032 | +€11,181 | |
| Financial income | 75/76B | €122 | €14 | -€108 | -88.5% |
| Recurring financial income | 75 | €122 | €14 | -€108 | -88.5% |
| Financial charges | 65/66B | €235 | €271 | +€36 | +15.2% |
| Recurring financial charges | 65 | €235 | €271 | +€36 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,263 | €6,775 | +€11,038 | |
| Income taxes | 67/77 | €136 | €141 | +€4 | +3.3% |
| Profit (loss) for the period | 9904 | -€4,399 | €6,635 | +€11,034 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,399 | €6,635 | +€11,034 |
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 31 October 2026 via checked.be.