Clardio: 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.
Clardio
Largest movements
- Cash +€189,925
up €189,925 (+247.5%), from €76,737 to €266,663
mainly Net result for the year (+€277,972) and Tax, wage and social debts (+€69,489)
- Deferred charges and accrued income +€137,913
up €137,913 (+850.6%), from €16,214 to €154,127
- Receivables within one year +€16,000
new in 2025: €16,000
- Reserves +€276,306
up €276,306 (+412.6%), from €66,970 to €343,276
- Tax, wage and social debts +€69,489
up €69,489 (+382.7%), from €18,155 to €87,644
- Other debts -€7,271
down €7,271 (-82.8%), from €8,781 to €1,510
- Gross operating margin +€280,009
up €280,009 (+314.4%), from €89,060 to €369,069
- Taxes +€69,469
up €69,469 (+393.0%), from €17,675 to €87,144
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 | €97,636 | €437,724 | +€340,088 | +348.3% |
| Fixed assets | 21/28 | €4,685 | €935 | -€3,750 | -80.0% |
| Tangible fixed assets | 22/27 | €4,685 | €935 | -€3,750 | -80.0% |
| Furniture and vehicles | 24 | €4,685 | €935 | -€3,750 | -80.0% |
| Current assets | 29/58 | €92,951 | €436,789 | +€343,838 | +369.9% |
| Amounts receivable within one year | 40/41 | - | €16,000 | +€16,000 | |
| Other amounts receivable | 41 | - | €16,000 | +€16,000 | |
| Cash at bank and in hand | 54/58 | €76,737 | €266,663 | +€189,925 | +247.5% |
| Deferred charges and accrued income | 490/1 | €16,214 | €154,127 | +€137,913 | +850.6% |
| Total equity and liabilities | 10/49 | €97,636 | €437,724 | +€340,088 | +348.3% |
| Equity | 10/15 | €70,470 | €346,776 | +€276,306 | +392.1% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €66,970 | €343,276 | +€276,306 | +412.6% |
| Distributable reserves | 133 | €66,970 | €343,276 | +€276,306 | +412.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €27,166 | €90,948 | +€63,782 | +234.8% |
| Amounts payable within one year | 42/48 | €27,166 | €90,948 | +€63,782 | +234.8% |
| Trade debts | 44 | €230 | €1,795 | +€1,564 | +680.0% |
| Suppliers | 440/4 | €230 | €1,795 | +€1,564 | +680.0% |
| Taxes, remuneration and social security | 45 | €18,155 | €87,644 | +€69,489 | +382.7% |
| Taxes | 450/3 | €18,155 | €87,644 | +€69,489 | +382.7% |
| Other amounts payable | 47/48 | €8,781 | €1,510 | -€7,271 | -82.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,815 | €3,750 | +€935 | +33.2% |
| Other operating charges | 640/8 | - | €128 | +€128 | |
| Gross operating margin | 9900 | €89,060 | €369,069 | +€280,009 | +314.4% |
| Operating profit (loss) | 9901 | €86,245 | €365,191 | +€278,946 | +323.4% |
| Financial charges | 65/66B | - | €75 | +€75 | |
| Recurring financial charges | 65 | - | €75 | +€75 | |
| Profit (loss) for the period before taxes | 9903 | €86,245 | €365,116 | +€278,871 | +323.3% |
| Income taxes | 67/77 | €17,675 | €87,144 | +€69,469 | +393.0% |
| Profit (loss) for the period | 9904 | €68,570 | €277,972 | +€209,402 | +305.4% |
| Profit (loss) for the period to be appropriated | 9905 | €68,570 | €277,972 | +€209,402 | +305.4% |
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 29 September 2026 via checked.be.