CLARENTIS: what changed
Two fiscal 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.
CLARENTIS
Largest movements
- Cash -€40,234
down €40,234 (-79.2%), from €50,826 to €10,592
mainly Contributions, distributions and other (-€247,999) and Net result for the year (-€49,952)
- Other debts +€261,775
up €261,775 (+298489.6%), from €88 to €261,863
- Reserves -€247,999
down €247,999 (-85.7%), from €289,252 to €41,253
- Profit (loss) carried forward -€49,952
down €49,952, from €0 to -€49,952
- Gross operating margin -€106,473
down €106,473, from €58,495 to -€47,978
- Taxes -€17,007
down €17,007 (-98.4%), from €17,275 to €269
- Financial income +€1,016
up €1,016 (+128.0%), from €794 to €1,810
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 | €306,246 | €265,678 | -€40,568 | -13.2% |
| Fixed assets | 21/28 | €2,512 | €2,387 | -€125 | -5.0% |
| Tangible fixed assets | 22/27 | €2,512 | €2,387 | -€125 | -5.0% |
| Plant, machinery and equipment | 23 | €1,896 | €2,026 | +€130 | +6.8% |
| Furniture and vehicles | 24 | €616 | €361 | -€255 | -41.4% |
| Current assets | 29/58 | €303,734 | €263,291 | -€40,443 | -13.3% |
| Amounts receivable within one year | 40/41 | €10,335 | €8,199 | -€2,136 | -20.7% |
| Trade receivables | 40 | €0 | €8,168 | +€8,168 | |
| Other amounts receivable | 41 | €10,335 | €31 | -€10,304 | -99.7% |
| Current investments | 50/53 | €239,225 | €241,034 | +€1,809 | +0.8% |
| Cash at bank and in hand | 54/58 | €50,826 | €10,592 | -€40,234 | -79.2% |
| Deferred charges and accrued income | 490/1 | €3,348 | €3,466 | +€118 | +3.5% |
| Total equity and liabilities | 10/49 | €306,246 | €265,678 | -€40,568 | -13.2% |
| Equity | 10/15 | €299,252 | €1,301 | -€297,951 | -99.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €289,252 | €41,253 | -€247,999 | -85.7% |
| Distributable reserves | 133 | €289,252 | €41,253 | -€247,999 | -85.7% |
| Profit (loss) carried forward | 14 | €0 | -€49,952 | -€49,952 | |
| Amounts payable | 17/49 | €6,995 | €264,378 | +€257,383 | +3679.8% |
| Amounts payable within one year | 42/48 | €6,861 | €264,378 | +€257,517 | +3753.6% |
| Trade debts | 44 | €3,250 | €1,676 | -€1,574 | -48.4% |
| Suppliers | 440/4 | €3,250 | €1,676 | -€1,574 | -48.4% |
| Taxes, remuneration and social security | 45 | €3,523 | €839 | -€2,684 | -76.2% |
| Taxes | 450/3 | €3,523 | €839 | -€2,684 | -76.2% |
| Other amounts payable | 47/48 | €88 | €261,863 | +€261,775 | +298489.6% |
| Accrued charges and deferred income | 492/3 | €134 | €0 | -€134 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €943 | €1,482 | +€539 | +57.1% |
| Other operating charges | 640/8 | €1,129 | €1,104 | -€26 | -2.3% |
| Non-recurring operating charges | 66A | €2,500 | €0 | -€2,500 | -100.0% |
| Gross operating margin | 9900 | €58,495 | -€47,978 | -€106,473 | |
| Operating profit (loss) | 9901 | €53,922 | -€50,564 | -€104,486 | |
| Financial income | 75/76B | €794 | €1,810 | +€1,016 | +128.0% |
| Recurring financial income | 75 | €794 | €1,810 | +€1,016 | +128.0% |
| Financial charges | 65/66B | €1,289 | €929 | -€360 | -27.9% |
| Recurring financial charges | 65 | €1,289 | €929 | -€360 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €53,426 | -€49,684 | -€103,110 | |
| Income taxes | 67/77 | €17,275 | €269 | -€17,007 | -98.4% |
| Profit (loss) for the period | 9904 | €36,151 | -€49,952 | -€86,104 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,151 | -€49,952 | -€86,104 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.