CLARCY CONSULTING: 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.
CLARCY CONSULTING
Largest movements
- Deferred charges and accrued income +€19,418
new in 2025: €19,418
- Cash -€13,537
down €13,537 (-66.4%), from €20,384 to €6,847
mainly Deferred charges and accrued income (-€19,418) and Investment in fixed assets (net) (-€8,060)
- Tangible fixed assets +€5,533
up €5,533 (+220%), from €2,511 to €8,044
- Trade debts +€8,397
up €8,397 (+3,141%), from €267 to €8,664
- Other debts +€3,695
up €3,695 (+43.1%), from €8,571 to €12,267
- Profit (loss) carried forward -€652
down €652 (-35.3%), from €1,846 to €1,194
- Gross operating margin -€14,272
down €14,272 (-66.3%), from €21,519 to €7,248
- Financial charges +€4,102
up €4,102 (+471%), from €872 to €4,974
- Taxes -€1,858
no longer reported in 2025 (was €1,858)
- Depreciation -€321
down €321 (-11.3%), from €2,847 to €2,527
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 | €22,895 | €34,325 | +€11,430 | +49.9% |
| Fixed assets | 21/28 | €2,511 | €8,044 | +€5,533 | +220% |
| Tangible fixed assets | 22/27 | €2,511 | €8,044 | +€5,533 | +220% |
| Furniture and vehicles | 24 | €2,511 | €8,044 | +€5,533 | +220% |
| Current assets | 29/58 | €20,384 | €26,281 | +€5,897 | +28.9% |
| Amounts receivable within one year | 40/41 | - | €16 | +€16 | |
| Trade receivables | 40 | - | €16 | +€16 | |
| Cash at bank and in hand | 54/58 | €20,384 | €6,847 | -€13,537 | -66.4% |
| Deferred charges and accrued income | 490/1 | - | €19,418 | +€19,418 | |
| Total equity and liabilities | 10/49 | €22,895 | €34,325 | +€11,430 | +49.9% |
| Equity | 10/15 | €11,846 | €11,194 | -€652 | -5.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,846 | €1,194 | -€652 | -35.3% |
| Amounts payable | 17/49 | €11,049 | €23,130 | +€12,081 | +109% |
| Amounts payable within one year | 42/48 | €11,049 | €23,130 | +€12,081 | +109% |
| Trade debts | 44 | €267 | €8,664 | +€8,397 | +3,141% |
| Suppliers | 440/4 | €267 | €8,664 | +€8,397 | +3,141% |
| Taxes, remuneration and social security | 45 | €2,210 | €2,200 | -€11 | -0.5% |
| Taxes | 450/3 | €2,210 | €2,200 | -€11 | -0.5% |
| Other amounts payable | 47/48 | €8,571 | €12,267 | +€3,695 | +43.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,847 | €2,527 | -€321 | -11.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €21,519 | €7,248 | -€14,272 | -66.3% |
| Operating profit (loss) | 9901 | €18,285 | €4,321 | -€13,963 | -76.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €872 | €4,974 | +€4,102 | +471% |
| Recurring financial charges | 65 | €872 | €4,974 | +€4,102 | +471% |
| Profit (loss) for the period before taxes | 9903 | €17,413 | -€652 | -€18,065 | |
| Income taxes | 67/77 | €1,858 | - | -€1,858 | |
| Profit (loss) for the period | 9904 | €15,556 | -€652 | -€16,207 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,556 | -€652 | -€16,207 |
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 14 October 2026 via checked.be.