CLARAMBA: 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.
CLARAMBA
Largest movements
- Current investments +€24,982
new in 2025: €24,982
- Cash +€17,517
up €17,517 (+10.2%), from €171,127 to €188,644
mainly Net result for the year (+€77,051) and Smaller working-capital items (+€64)
- Reserves +€50,056
up €50,056 (+30.7%), from €163,247 to €213,303
- Tax, wage and social debts -€4,452
down €4,452 (-32.5%), from €13,697 to €9,245
- Gross operating margin +€14,191
up €14,191 (+15.1%), from €94,270 to €108,460
- Taxes +€4,062
up €4,062 (+15.7%), from €25,883 to €29,945
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 | €184,704 | €229,004 | +€44,300 | +24.0% |
| Current assets | 29/58 | €184,704 | €229,004 | +€44,300 | +24.0% |
| Amounts receivable within one year | 40/41 | €12,320 | €14,120 | +€1,799 | +14.6% |
| Trade receivables | 40 | €12,320 | €13,717 | +€1,396 | +11.3% |
| Other amounts receivable | 41 | - | €403 | +€403 | |
| Current investments | 50/53 | - | €24,982 | +€24,982 | |
| Cash at bank and in hand | 54/58 | €171,127 | €188,644 | +€17,517 | +10.2% |
| Deferred charges and accrued income | 490/1 | €1,257 | €1,259 | +€1 | +0.1% |
| Total equity and liabilities | 10/49 | €184,704 | €229,004 | +€44,300 | +24.0% |
| Equity | 10/15 | €169,447 | €219,503 | +€50,056 | +29.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €163,247 | €213,303 | +€50,056 | +30.7% |
| Distributable reserves | 133 | €163,247 | €213,303 | +€50,056 | +30.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €15,257 | €9,501 | -€5,756 | -37.7% |
| Amounts payable within one year | 42/48 | €15,257 | €9,501 | -€5,756 | -37.7% |
| Trade debts | 44 | - | €65 | +€65 | |
| Suppliers | 440/4 | - | €65 | +€65 | |
| Taxes, remuneration and social security | 45 | €13,697 | €9,245 | -€4,452 | -32.5% |
| Taxes | 450/3 | €13,697 | €9,245 | -€4,452 | -32.5% |
| Other amounts payable | 47/48 | €1,560 | €191 | -€1,369 | -87.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €544 | €0 | -€544 | -100.0% |
| Other operating charges | 640/8 | €676 | €1,089 | +€412 | +61.0% |
| Gross operating margin | 9900 | €94,270 | €108,460 | +€14,191 | +15.1% |
| Operating profit (loss) | 9901 | €93,050 | €107,372 | +€14,322 | +15.4% |
| Financial income | 75/76B | €0 | €68 | +€68 | +682600.0% |
| Recurring financial income | 75 | €0 | €68 | +€68 | +682600.0% |
| Financial charges | 65/66B | €69 | €444 | +€375 | +542.5% |
| Recurring financial charges | 65 | €69 | €444 | +€375 | +542.5% |
| Profit (loss) for the period before taxes | 9903 | €92,981 | €106,996 | +€14,015 | +15.1% |
| Income taxes | 67/77 | €25,883 | €29,945 | +€4,062 | +15.7% |
| Profit (loss) for the period | 9904 | €67,098 | €77,051 | +€9,953 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €67,098 | €77,051 | +€9,953 | +14.8% |
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 11 October 2026 via checked.be.