CLARENDON CONSULTING: what changed
CLARENDON CONSULTING
Largest movements
- Receivables within one year -€18,433
down €18,433 (-27.8%), from €66,305 to €47,872
of which Other amounts receivable: -€17,449
- Stocks and contracts +€4,383
up €4,383 (+19.4%), from €22,635 to €27,018
- Other debts -€15,000
down €15,000 (-85.7%), from €17,501 to €2,501
- Reserves +€6,140
up €6,140 (+23.7%), from €25,860 to €32,000
- Trade debts -€3,770
down €3,770 (-13.2%), from €28,470 to €24,700
- Tax, wage and social debts -€1,650
down €1,650 (-32.1%), from €5,142 to €3,492
of which Taxes: -€1,650
- Financial charges +€547
up €547 (+73.5%), from €745 to €1,293
- Gross operating margin -€291
down €291 (-3.1%), from €9,447 to €9,156
- Financial income +€221
up €221 (+54.7%), from €404 to €625
- Taxes -€137
down €137 (-7.5%), from €1,814 to €1,678
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 | €90,225 | €75,729 | -€14,496 | -16.1% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €90,225 | €75,729 | -€14,496 | -16.1% |
| Stocks and contracts in progress | 3 | €22,635 | €27,018 | +€4,383 | +19.4% |
| Stocks | 30/36 | €22,635 | €27,018 | +€4,383 | +19.4% |
| Amounts receivable within one year | 40/41 | €66,305 | €47,872 | -€18,433 | -27.8% |
| Trade receivables | 40 | €44,813 | €43,828 | -€985 | -2.2% |
| Other amounts receivable | 41 | €21,492 | €4,044 | -€17,449 | -81.2% |
| Cash at bank and in hand | 54/58 | €1,285 | €839 | -€446 | -34.7% |
| Total equity and liabilities | 10/49 | €90,225 | €75,729 | -€14,496 | -16.1% |
| Equity | 10/15 | €39,112 | €44,948 | +€5,836 | +14.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €25,860 | €32,000 | +€6,140 | +23.7% |
| Distributable reserves | 133 | €25,860 | €32,000 | +€6,140 | +23.7% |
| Profit (loss) carried forward | 14 | €852 | €548 | -€304 | -35.7% |
| Amounts payable | 17/49 | €51,113 | €30,781 | -€20,332 | -39.8% |
| Amounts payable within one year | 42/48 | €51,113 | €30,693 | -€20,420 | -40.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €28,470 | €24,700 | -€3,770 | -13.2% |
| Suppliers | 440/4 | €28,470 | €24,700 | -€3,770 | -13.2% |
| Taxes, remuneration and social security | 45 | €5,142 | €3,492 | -€1,650 | -32.1% |
| Taxes | 450/3 | €5,142 | €3,492 | -€1,650 | -32.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €17,501 | €2,501 | -€15,000 | -85.7% |
| Accrued charges and deferred income | 492/3 | €0 | €88 | +€88 | |
| Other operating charges | 640/8 | €927 | €976 | +€49 | +5.3% |
| Gross operating margin | 9900 | €9,447 | €9,156 | -€291 | -3.1% |
| Operating profit (loss) | 9901 | €8,520 | €8,181 | -€340 | -4.0% |
| Financial income | 75/76B | €404 | €625 | +€221 | +54.7% |
| Recurring financial income | 75 | €404 | €625 | +€221 | +54.7% |
| Financial charges | 65/66B | €745 | €1,293 | +€547 | +73.5% |
| Recurring financial charges | 65 | €745 | €1,293 | +€547 | +73.5% |
| Profit (loss) for the period before taxes | 9903 | €8,179 | €7,513 | -€666 | -8.1% |
| Income taxes | 67/77 | €1,814 | €1,678 | -€137 | -7.5% |
| Profit (loss) for the period | 9904 | €6,365 | €5,836 | -€529 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,365 | €5,836 | -€529 | -8.3% |
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 2 November 2026 via checked.be.