CLAREBOUT 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.
CLAREBOUT CONSULTING
Largest movements
- Cash -€148,735
down €148,735 (-54.9%), from €270,776 to €122,042
mainly Contributions, distributions and other (-€170,000) and Other debts (-€42,268)
- Receivables after one year -€3,333
down €3,333 (-10.0%), from €33,334 to €30,001
- Reserves -€89,259
down €89,259 (-98.3%), from €90,769 to €1,510
- Other debts -€42,268
down €42,268 (-21.0%), from €201,226 to €158,958
- Tax, wage and social debts -€16,773
down €16,773 (-55.9%), from €30,005 to €13,232
- Gross operating margin -€3,961
down €3,961 (-3.8%), from €103,885 to €99,924
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 | €329,433 | €180,074 | -€149,359 | -45.3% |
| Fixed assets | 21/28 | €51 | €0 | -€51 | -100% |
| Tangible fixed assets | 22/27 | €51 | €0 | -€51 | -100% |
| Furniture and vehicles | 24 | €51 | €0 | -€51 | -100% |
| Current assets | 29/58 | €329,382 | €180,074 | -€149,308 | -45.3% |
| Amounts receivable after more than one year | 29 | €33,334 | €30,001 | -€3,333 | -10.0% |
| Other amounts receivable | 291 | €33,334 | €30,001 | -€3,333 | -10.0% |
| Amounts receivable within one year | 40/41 | €24,508 | €26,676 | +€2,168 | +8.8% |
| Trade receivables | 40 | €24,508 | €22,633 | -€1,876 | -7.7% |
| Other amounts receivable | 41 | - | €4,043 | +€4,043 | |
| Cash at bank and in hand | 54/58 | €270,776 | €122,042 | -€148,735 | -54.9% |
| Deferred charges and accrued income | 490/1 | €764 | €1,356 | +€592 | +77.5% |
| Total equity and liabilities | 10/49 | €329,433 | €180,074 | -€149,359 | -45.3% |
| Equity | 10/15 | €94,769 | €5,510 | -€89,259 | -94.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €90,769 | €1,510 | -€89,259 | -98.3% |
| Distributable reserves | 133 | €90,769 | €1,510 | -€89,259 | -98.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €234,664 | €174,564 | -€60,100 | -25.6% |
| Amounts payable within one year | 42/48 | €234,664 | €174,564 | -€60,100 | -25.6% |
| Trade debts | 44 | €3,433 | €2,374 | -€1,059 | -30.8% |
| Suppliers | 440/4 | €3,433 | €2,374 | -€1,059 | -30.8% |
| Taxes, remuneration and social security | 45 | €30,005 | €13,232 | -€16,773 | -55.9% |
| Taxes | 450/3 | €30,005 | €13,232 | -€16,773 | -55.9% |
| Other amounts payable | 47/48 | €201,226 | €158,958 | -€42,268 | -21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €419 | €51 | -€368 | -87.8% |
| Other operating charges | 640/8 | €535 | €608 | +€72 | +13.5% |
| Gross operating margin | 9900 | €103,885 | €99,924 | -€3,961 | -3.8% |
| Operating profit (loss) | 9901 | €102,931 | €99,266 | -€3,666 | -3.6% |
| Financial income | 75/76B | €2,483 | €3,174 | +€691 | +27.8% |
| Recurring financial income | 75 | €2,483 | €3,174 | +€691 | +27.8% |
| Financial charges | 65/66B | €95 | €548 | +€453 | +475% |
| Recurring financial charges | 65 | €95 | €548 | +€453 | +475% |
| Profit (loss) for the period before taxes | 9903 | €105,319 | €101,891 | -€3,427 | -3.3% |
| Income taxes | 67/77 | €21,735 | €21,150 | -€585 | -2.7% |
| Profit (loss) for the period | 9904 | €83,584 | €80,741 | -€2,842 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €83,584 | €80,741 | -€2,842 | -3.4% |
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 24 October 2026 via checked.be.