ClareM Management Consultancy: what changed
What changed
ClareM Management Consultancy
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€32,711
2024 · €53,911-€21,200
Equity
€237,520
2024 · €204,809+€32,711
Cash
€3,377
2024 · €977+€2,400
Balance sheet total
€712,984
2024 · €702,213+€10,771
Largest movements
Assets
- Tangible fixed assets +€42,843
up €42,843 (+6.6%), from €651,196 to €694,039
of which Land and buildings: +€44,006
- Receivables within one year -€39,508
down €39,508 (-96.8%), from €40,801 to €1,293
of which Other amounts receivable: -€23,707
Equity and liabilities
- Trade debts -€34,454
down €34,454 (-85.1%), from €40,471 to €6,017
- Short-term financial debts -€33,555
down €33,555 (-70.4%), from €47,668 to €14,113
- Reserves +€32,700
up €32,700 (+1,758%), from €1,860 to €34,560
- Debts after one year +€30,332
up €30,332 (+8.1%), from €375,793 to €406,125
- Current portion of long-term debt +€15,062
up €15,062 (+66.9%), from €22,503 to €37,565
Income statement
- Staff costs +€10,336
up €10,336 (+92.3%), from €11,201 to €21,536
- Depreciation +€7,834
up €7,834 (+39.8%), from €19,690 to €27,523
- Gross operating margin -€3,743
down €3,743 (-3.1%), from €122,340 to €118,597
- Taxes -€3,338
down €3,338 (-20.9%), from €15,989 to €12,651
- Financial charges +€1,781
up €1,781 (+9.0%), from €19,836 to €21,617
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.
Result 2024
€53,911
Gross operating margin
-€3,743
Staff costs
-€10,336
Depreciation
-€7,834
Other operating charges
-€43
Financial income
-€802
Financial charges
-€1,781
Taxes
+€3,338
Result 2025
€32,711
raises the resultlowers the result
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.
From operations
+€60,928
Investment
-€70,366
Financing
+€11,839
Cash 2024
€977
From operations (derived)
+€60,928
Net result for the year
+€32,711
Depreciation
+€27,523
Receivables within one year
+€39,508
Deferred charges and accrued income
-€5,037
Trade debts
-€34,454
Tax, wage and social debts
+€694
Other debts
+€1,105
Accrued charges and deferred income
-€1,124
Investment (derived)
-€70,366
Investment in fixed assets (net)
-€70,366
Financing
+€11,839
Debts after one year
+€30,332
Current portion of long-term debt
+€15,062
Short-term financial debts
-€33,555
Cash 2025
€3,377
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €702,213 | €712,984 | +€10,771 | +1.5% |
| Fixed assets | 21/28 | €656,455 | €699,298 | +€42,843 | +6.5% |
| Tangible fixed assets | 22/27 | €651,196 | €694,039 | +€42,843 | +6.6% |
| Land and buildings | 22 | €648,202 | €692,208 | +€44,006 | +6.8% |
| Furniture and vehicles | 24 | €2,994 | €1,831 | -€1,163 | -38.8% |
| Financial fixed assets | 28 | €5,259 | €5,259 | = | 0.0% |
| Current assets | 29/58 | €45,758 | €13,686 | -€32,071 | -70.1% |
| Amounts receivable within one year | 40/41 | €40,801 | €1,293 | -€39,508 | -96.8% |
| Trade receivables | 40 | €15,801 | €0 | -€15,801 | -100% |
| Other amounts receivable | 41 | €25,000 | €1,293 | -€23,707 | -94.8% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €977 | €3,377 | +€2,400 | +246% |
| Deferred charges and accrued income | 490/1 | €3,980 | €9,017 | +€5,037 | +127% |
| Total equity and liabilities | 10/49 | €702,213 | €712,984 | +€10,771 | +1.5% |
| Equity | 10/15 | €204,809 | €237,520 | +€32,711 | +16.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €34,560 | +€32,700 | +1,758% |
| Distributable reserves | 133 | €1,860 | €34,560 | +€32,700 | +1,758% |
| Profit (loss) carried forward | 14 | €184,349 | €184,360 | +€11 | 0.0% |
| Amounts payable | 17/49 | €497,404 | €475,465 | -€21,940 | -4.4% |
| Amounts payable after more than one year | 17 | €375,793 | €406,125 | +€30,332 | +8.1% |
| Financial debts | 170/4 | €375,793 | €406,125 | +€30,332 | +8.1% |
| Amounts payable within one year | 42/48 | €117,697 | €66,550 | -€51,147 | -43.5% |
| Current portion of amounts payable after more than one year | 42 | €22,503 | €37,565 | +€15,062 | +66.9% |
| Financial debts | 43 | €47,668 | €14,113 | -€33,555 | -70.4% |
| Credit institutions | 430/8 | €47,668 | €14,113 | -€33,555 | -70.4% |
| Trade debts | 44 | €40,471 | €6,017 | -€34,454 | -85.1% |
| Suppliers | 440/4 | €40,471 | €6,017 | -€34,454 | -85.1% |
| Taxes, remuneration and social security | 45 | €6,900 | €7,594 | +€694 | +10.1% |
| Taxes | 450/3 | €4,574 | €5,328 | +€755 | +16.5% |
| Remuneration and social security | 454/9 | €2,327 | €2,266 | -€61 | -2.6% |
| Other amounts payable | 47/48 | €155 | €1,261 | +€1,105 | +712% |
| Accrued charges and deferred income | 492/3 | €3,914 | €2,790 | -€1,124 | -28.7% |
| Remuneration, social security and pensions | 62 | €11,201 | €21,536 | +€10,336 | +92.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,690 | €27,523 | +€7,834 | +39.8% |
| Other operating charges | 640/8 | €2,524 | €2,567 | +€43 | +1.7% |
| Gross operating margin | 9900 | €122,340 | €118,597 | -€3,743 | -3.1% |
| Operating profit (loss) | 9901 | €88,926 | €66,970 | -€21,956 | -24.7% |
| Financial income | 75/76B | €810 | €8 | -€802 | -99.0% |
| Recurring financial income | 75 | €810 | €8 | -€802 | -99.0% |
| Financial charges | 65/66B | €19,836 | €21,617 | +€1,781 | +9.0% |
| Recurring financial charges | 65 | €19,836 | €21,617 | +€1,781 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €69,900 | €45,362 | -€24,538 | -35.1% |
| Income taxes | 67/77 | €15,989 | €12,651 | -€3,338 | -20.9% |
| Profit (loss) for the period | 9904 | €53,911 | €32,711 | -€21,200 | -39.3% |
| Profit (loss) for the period to be appropriated | 9905 | €53,911 | €32,711 | -€21,200 | -39.3% |
Next steps
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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 4 November 2026 via checked.be.