CLAREBOUT OFFICE SUPPORT: what changed
CLAREBOUT OFFICE SUPPORT
Largest movements
- Receivables within one year +€8,645
up €8,645 (+20.8%), from €41,497 to €50,143
of which Trade receivables: +€8,645
- Tangible fixed assets +€7,765
up €7,765 (+5.2%), from €149,176 to €156,941
of which Furniture and vehicles: +€16,656
- Cash +€3,924
up €3,924 (+7.3%), from €53,560 to €57,483
mainly Net result for the year (+€56,172) and Depreciation (+€11,735)
- Reserves +€46,992
up €46,992 (+31.8%), from €147,555 to €194,548
of which Distributable reserves: +€46,992
- Debts after one year -€15,452
down €15,452 (-29.9%), from €51,714 to €36,262
- Other debts -€7,768
down €7,768 (-95.1%), from €8,173 to €405
- Gross operating margin +€38,216
up €38,216 (+58.4%), from €65,396 to €103,612
- Taxes +€12,527
up €12,527 (+77.8%), from €16,092 to €28,619
- Financial income -€6,180
down €6,180 (-96.7%), from €6,392 to €212
- Other operating charges -€4,789
down €4,789 (-59.6%), from €8,038 to €3,249
- Depreciation -€2,323
down €2,323 (-16.5%), from €14,058 to €11,735
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €244,233 | €264,865 | +€20,632 | +8.4% |
| Fixed assets | 21/28 | €149,176 | €156,941 | +€7,765 | +5.2% |
| Tangible fixed assets | 22/27 | €149,176 | €156,941 | +€7,765 | +5.2% |
| Land and buildings | 22 | €145,382 | €136,920 | -€8,461 | -5.8% |
| Plant, machinery and equipment | 23 | €1,715 | €1,286 | -€429 | -25.0% |
| Furniture and vehicles | 24 | €2,079 | €18,735 | +€16,656 | +801% |
| Current assets | 29/58 | €95,057 | €107,924 | +€12,867 | +13.5% |
| Amounts receivable within one year | 40/41 | €41,497 | €50,143 | +€8,645 | +20.8% |
| Trade receivables | 40 | €29,209 | €37,854 | +€8,645 | +29.6% |
| Other amounts receivable | 41 | €12,289 | €12,289 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €53,560 | €57,483 | +€3,924 | +7.3% |
| Deferred charges and accrued income | 490/1 | - | €298 | +€298 | |
| Total equity and liabilities | 10/49 | €244,233 | €264,865 | +€20,632 | +8.4% |
| Equity | 10/15 | €149,555 | €196,548 | +€46,992 | +31.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €147,555 | €194,548 | +€46,992 | +31.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €17,398 | €17,398 | = | 0.0% |
| Distributable reserves | 133 | €130,157 | €177,150 | +€46,992 | +36.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €94,678 | €68,317 | -€26,360 | -27.8% |
| Amounts payable after more than one year | 17 | €51,714 | €36,262 | -€15,452 | -29.9% |
| Financial debts | 170/4 | €51,714 | €36,262 | -€15,452 | -29.9% |
| Amounts payable within one year | 42/48 | €42,964 | €32,056 | -€10,908 | -25.4% |
| Current portion of amounts payable after more than one year | 42 | €14,697 | €15,452 | +€756 | +5.1% |
| Trade debts | 44 | €4,673 | €2,628 | -€2,046 | -43.8% |
| Suppliers | 440/4 | €4,673 | €2,628 | -€2,046 | -43.8% |
| Taxes, remuneration and social security | 45 | €15,421 | €13,571 | -€1,850 | -12.0% |
| Taxes | 450/3 | €15,421 | €13,571 | -€1,850 | -12.0% |
| Other amounts payable | 47/48 | €8,173 | €405 | -€7,768 | -95.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,058 | €11,735 | -€2,323 | -16.5% |
| Other operating charges | 640/8 | €8,038 | €3,249 | -€4,789 | -59.6% |
| Gross operating margin | 9900 | €65,396 | €103,612 | +€38,216 | +58.4% |
| Operating profit (loss) | 9901 | €43,300 | €88,628 | +€45,329 | +105% |
| Financial income | 75/76B | €6,392 | €212 | -€6,180 | -96.7% |
| Recurring financial income | 75 | €6,392 | €212 | -€6,180 | -96.7% |
| Financial charges | 65/66B | €4,634 | €4,050 | -€585 | -12.6% |
| Recurring financial charges | 65 | €4,634 | €4,050 | -€585 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €45,058 | €84,791 | +€39,734 | +88.2% |
| Income taxes | 67/77 | €16,092 | €28,619 | +€12,527 | +77.8% |
| Profit (loss) for the period | 9904 | €28,965 | €56,172 | +€27,207 | +93.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,965 | €56,172 | +€27,207 | +93.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.