CLARENT: 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.
CLARENT
Largest movements
- Cash -€47,687
down €47,687 (-34.8%), from €136,874 to €89,187
mainly Contributions, distributions and other (-€63,434) and Tax, wage and social debts (-€7,722)
- Tangible fixed assets -€2,120
down €2,120 (-7.6%), from €27,877 to €25,757
of which Land and buildings: -€4,647
- Reserves -€55,204
down €55,204 (-43.3%), from €127,560 to €72,356
- Other debts +€22,785
up €22,785 (+61.7%), from €36,941 to €59,726
- Tax, wage and social debts -€7,722
down €7,722 (-33.1%), from €23,364 to €15,642
of which Taxes: -€5,202
- Current portion of long-term debt -€4,806
no longer reported in 2025 (was €4,806)
- Trade debts -€3,319
down €3,319 (-64.4%), from €5,151 to €1,831
- Gross operating margin -€19,858
down €19,858 (-46.0%), from €43,202 to €23,344
- Taxes -€2,860
down €2,860 (-35.5%), from €8,053 to €5,193
- Depreciation +€1,322
up €1,322 (+19.4%), from €6,805 to €8,127
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 | €204,021 | €155,754 | -€48,266 | -23.7% |
| Fixed assets | 21/28 | €27,877 | €25,757 | -€2,120 | -7.6% |
| Tangible fixed assets | 22/27 | €27,877 | €25,757 | -€2,120 | -7.6% |
| Land and buildings | 22 | €22,859 | €18,212 | -€4,647 | -20.3% |
| Furniture and vehicles | 24 | €5,019 | €7,545 | +€2,526 | +50.3% |
| Current assets | 29/58 | €176,143 | €129,997 | -€46,146 | -26.2% |
| Amounts receivable within one year | 40/41 | €36,472 | €37,403 | +€932 | +2.6% |
| Trade receivables | 40 | €34,314 | €30,951 | -€3,363 | -9.8% |
| Other amounts receivable | 41 | €2,158 | €6,453 | +€4,295 | +199.1% |
| Cash at bank and in hand | 54/58 | €136,874 | €89,187 | -€47,687 | -34.8% |
| Deferred charges and accrued income | 490/1 | €2,798 | €3,407 | +€609 | +21.8% |
| Total equity and liabilities | 10/49 | €204,021 | €155,754 | -€48,266 | -23.7% |
| Equity | 10/15 | €133,760 | €78,556 | -€55,204 | -41.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €127,560 | €72,356 | -€55,204 | -43.3% |
| Distributable reserves | 133 | €127,560 | €72,356 | -€55,204 | -43.3% |
| Amounts payable | 17/49 | €70,261 | €77,199 | +€6,937 | +9.9% |
| Amounts payable within one year | 42/48 | €70,261 | €77,199 | +€6,937 | +9.9% |
| Current portion of amounts payable after more than one year | 42 | €4,806 | - | -€4,806 | |
| Trade debts | 44 | €5,151 | €1,831 | -€3,319 | -64.4% |
| Suppliers | 440/4 | €5,151 | €1,831 | -€3,319 | -64.4% |
| Taxes, remuneration and social security | 45 | €23,364 | €15,642 | -€7,722 | -33.1% |
| Taxes | 450/3 | €20,844 | €15,642 | -€5,202 | -25.0% |
| Remuneration and social security | 454/9 | €2,520 | - | -€2,520 | |
| Other amounts payable | 47/48 | €36,941 | €59,726 | +€22,785 | +61.7% |
| Non-recurring operating income | 76A | €7,851 | - | -€7,851 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,805 | €8,127 | +€1,322 | +19.4% |
| Other operating charges | 640/8 | €2,147 | €2,070 | -€78 | -3.6% |
| Gross operating margin | 9900 | €43,202 | €23,344 | -€19,858 | -46.0% |
| Operating profit (loss) | 9901 | €34,249 | €13,147 | -€21,102 | -61.6% |
| Financial income | 75/76B | €471 | €678 | +€208 | +44.1% |
| Recurring financial income | 75 | €471 | €678 | +€208 | +44.1% |
| Financial charges | 65/66B | €610 | €401 | -€209 | -34.2% |
| Recurring financial charges | 65 | €610 | €401 | -€209 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | €34,110 | €13,424 | -€20,686 | -60.6% |
| Income taxes | 67/77 | €8,053 | €5,193 | -€2,860 | -35.5% |
| Profit (loss) for the period | 9904 | €26,057 | €8,231 | -€17,827 | -68.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,057 | €8,231 | -€17,827 | -68.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.