CLARAPLAST: 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.
CLARAPLAST
Largest movements
- Stocks and contracts +€448,411
up €448,411 (+176%), from €254,299 to €702,710
- Receivables within one year -€320,625
down €320,625 (-25.8%), from €1.2m to €921,585
of which Trade receivables: -€333,654
- Deferred charges and accrued income -€86,466
down €86,466 (-43.1%), from €200,585 to €114,119
- Tangible fixed assets -€26,709
down €26,709 (-5.0%), from €537,580 to €510,871
of which Plant, machinery and equipment: -€32,801
- Trade debts +€789,253
up €789,253 (+50.0%), from €1.6m to €2.4m
- Profit (loss) carried forward -€711,080
down €711,080 (-136%), from -€523,137 to -€1.2m
- Debts after one year -€52,637
down €52,637 (-11.1%), from €476,170 to €423,534
- Tax, wage and social debts -€26,751
down €26,751 (-27.4%), from €97,652 to €70,902
of which Remuneration and social security: -€25,251
- Gross operating margin -€365,498
down €365,498 (-32.2%), from €1.1m to €770,276
- Financial charges +€351,077
up €351,077 (+247%), from €142,349 to €493,426
of which Non-recurring financial charges: +€343,347
- Staff costs -€131,546
down €131,546 (-14.0%), from €939,622 to €808,076
- Write-downs +€75,108
up €75,108, from €0 to €75,108
- Financial income -€48,197
down €48,197 (-100%), from €48,197 to €0
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 | €2,385,660 | €2,411,344 | +€25,683 | +1.1% |
| Fixed assets | 21/28 | €654,704 | €654,898 | +€195 | 0.0% |
| Intangible fixed assets | 21 | €17,365 | €29,268 | +€11,903 | +68.5% |
| Tangible fixed assets | 22/27 | €537,580 | €510,871 | -€26,709 | -5.0% |
| Land and buildings | 22 | €4,324 | €3,728 | -€597 | -13.8% |
| Plant, machinery and equipment | 23 | €500,079 | €467,278 | -€32,801 | -6.6% |
| Furniture and vehicles | 24 | €8,826 | €20,993 | +€12,166 | +138% |
| Other tangible fixed assets | 26 | €24,349 | €18,872 | -€5,477 | -22.5% |
| Financial fixed assets | 28 | €99,759 | €114,759 | +€15,000 | +15.0% |
| Current assets | 29/58 | €1,730,957 | €1,756,445 | +€25,489 | +1.5% |
| Stocks and contracts in progress | 3 | €254,299 | €702,710 | +€448,411 | +176% |
| Stocks | 30/36 | €254,299 | €702,710 | +€448,411 | +176% |
| Amounts receivable within one year | 40/41 | €1,242,209 | €921,585 | -€320,625 | -25.8% |
| Trade receivables | 40 | €1,187,488 | €853,835 | -€333,654 | -28.1% |
| Other amounts receivable | 41 | €54,721 | €67,750 | +€13,029 | +23.8% |
| Cash at bank and in hand | 54/58 | €33,864 | €18,033 | -€15,831 | -46.7% |
| Deferred charges and accrued income | 490/1 | €200,585 | €114,119 | -€86,466 | -43.1% |
| Total equity and liabilities | 10/49 | €2,385,660 | €2,411,344 | +€25,683 | +1.1% |
| Equity | 10/15 | -€204,139 | -€915,219 | -€711,080 | -348% |
| Contributions | 10/11 | €318,550 | €318,550 | = | 0.0% |
| Reserves | 13 | €448 | €448 | = | 0.0% |
| Non-distributable reserves | 130/1 | €448 | €448 | = | 0.0% |
| Reserves not available under the articles | 1311 | €448 | €448 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€523,137 | -€1,234,217 | -€711,080 | -136% |
| Amounts payable | 17/49 | €2,589,799 | €3,326,562 | +€736,763 | +28.4% |
| Amounts payable after more than one year | 17 | €476,170 | €423,534 | -€52,637 | -11.1% |
| Financial debts | 170/4 | €476,170 | €423,534 | -€52,637 | -11.1% |
| Amounts payable within one year | 42/48 | €2,113,629 | €2,895,732 | +€782,103 | +37.0% |
| Current portion of amounts payable after more than one year | 42 | €75,871 | €82,972 | +€7,101 | +9.4% |
| Financial debts | 43 | €300,000 | €300,000 | = | 0.0% |
| Credit institutions | 430/8 | €300,000 | €300,000 | = | 0.0% |
| Trade debts | 44 | €1,578,805 | €2,368,059 | +€789,253 | +50.0% |
| Suppliers | 440/4 | €1,578,805 | €2,368,059 | +€789,253 | +50.0% |
| Taxes, remuneration and social security | 45 | €97,652 | €70,902 | -€26,751 | -27.4% |
| Taxes | 450/3 | €1,500 | €0 | -€1,500 | -100% |
| Remuneration and social security | 454/9 | €96,152 | €70,902 | -€25,251 | -26.3% |
| Other amounts payable | 47/48 | €61,300 | €73,800 | +€12,500 | +20.4% |
| Accrued charges and deferred income | 492/3 | - | €7,297 | +€7,297 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €939,622 | €808,076 | -€131,546 | -14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,226 | €92,736 | +€7,510 | +8.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €75,108 | +€75,108 | |
| Other operating charges | 640/8 | €16,325 | €12,087 | -€4,238 | -26.0% |
| Gross operating margin | 9900 | €1,135,774 | €770,276 | -€365,498 | -32.2% |
| Operating profit (loss) | 9901 | €94,601 | -€217,731 | -€312,332 | |
| Financial income | 75/76B | €48,197 | €0 | -€48,197 | -100% |
| Recurring financial income | 75 | €48,197 | €0 | -€48,197 | -100% |
| Financial charges | 65/66B | €142,349 | €493,426 | +€351,077 | +247% |
| Recurring financial charges | 65 | €142,349 | €150,079 | +€7,730 | +5.4% |
| Non-recurring financial charges | 66B | - | €343,347 | +€343,347 | |
| Profit (loss) for the period before taxes | 9903 | €449 | -€711,157 | -€711,605 | |
| Income taxes | 67/77 | €1,500 | -€77 | -€1,576 | |
| Profit (loss) for the period | 9904 | -€1,051 | -€711,080 | -€710,029 | -67,550% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,051 | -€711,080 | -€710,029 | -67,550% |
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 21 October 2026 via checked.be.