CLARIA: 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.
CLARIA
Largest movements
- Receivables within one year +€139,913
up €139,913 (+11786.6%), from €1,187 to €141,100
- Cash -€33,246
down €33,246 (-17.1%), from €194,338 to €161,092
mainly Contributions, distributions and other (-€329,503) and Receivables within one year (-€139,913)
- Other debts +€301,603
new in 2025: €301,603
- Profit (loss) carried forward -€78,766
down €78,766 (-100.0%), from €78,766 to €0
- Reserves -€77,234
down €77,234 (-79.0%), from €97,726 to €20,492
- Debts after one year -€36,218
down €36,218 (-5.1%), from €712,430 to €676,212
- Trade debts +€33,223
up €33,223 (+6632.3%), from €501 to €33,724
- Gross operating margin +€56,619
up €56,619 (+40.9%), from €138,486 to €195,105
- Taxes -€14,613
down €14,613 (-46.3%), from €31,556 to €16,943
- Financial charges -€5,977
down €5,977 (-99.2%), from €6,026 to €49
- Depreciation -€4,431
down €4,431 (-48.5%), from €9,140 to €4,709
From the 30-06-2025 result to the 31-12-2025 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 30-06-2025 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 30-06-2025 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,018,642 | €1,121,911 | +€103,270 | +10.1% |
| Fixed assets | 21/28 | €821,123 | €816,414 | -€4,709 | -0.6% |
| Tangible fixed assets | 22/27 | €31,628 | €26,918 | -€4,709 | -14.9% |
| Furniture and vehicles | 24 | €31,628 | €26,918 | -€4,709 | -14.9% |
| Financial fixed assets | 28 | €789,496 | €789,496 | = | 0.0% |
| Current assets | 29/58 | €197,518 | €305,497 | +€107,979 | +54.7% |
| Amounts receivable within one year | 40/41 | €1,187 | €141,100 | +€139,913 | +11786.6% |
| Other amounts receivable | 41 | €1,187 | €141,100 | +€139,913 | +11786.6% |
| Cash at bank and in hand | 54/58 | €194,338 | €161,092 | -€33,246 | -17.1% |
| Deferred charges and accrued income | 490/1 | €1,994 | €3,305 | +€1,312 | +65.8% |
| Total equity and liabilities | 10/49 | €1,018,642 | €1,121,911 | +€103,270 | +10.1% |
| Equity | 10/15 | €181,492 | €25,492 | -€156,000 | -86.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €97,726 | €20,492 | -€77,234 | -79.0% |
| Distributable reserves | 133 | €97,726 | €20,492 | -€77,234 | -79.0% |
| Profit (loss) carried forward | 14 | €78,766 | €0 | -€78,766 | -100.0% |
| Amounts payable | 17/49 | €837,150 | €1,096,419 | +€259,270 | +31.0% |
| Amounts payable after more than one year | 17 | €712,430 | €676,212 | -€36,218 | -5.1% |
| Financial debts | 170/4 | €712,430 | €676,212 | -€36,218 | -5.1% |
| Amounts payable within one year | 42/48 | €121,679 | €420,113 | +€298,434 | +245.3% |
| Current portion of amounts payable after more than one year | 42 | €71,205 | €72,025 | +€820 | +1.2% |
| Financial debts | 43 | €5,861 | - | -€5,861 | |
| Other loans | 439 | €5,861 | - | -€5,861 | |
| Trade debts | 44 | €501 | €33,724 | +€33,223 | +6632.3% |
| Suppliers | 440/4 | €501 | €33,724 | +€33,223 | +6632.3% |
| Taxes, remuneration and social security | 45 | €44,113 | €12,762 | -€31,351 | -71.1% |
| Taxes | 450/3 | €44,113 | €12,612 | -€31,500 | -71.4% |
| Remuneration and social security | 454/9 | - | €150 | +€150 | |
| Other amounts payable | 47/48 | - | €301,603 | +€301,603 | |
| Accrued charges and deferred income | 492/3 | €3,040 | €94 | -€2,946 | -96.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,140 | €4,709 | -€4,431 | -48.5% |
| Other operating charges | 640/8 | €149 | €215 | +€65 | +43.7% |
| Gross operating margin | 9900 | €138,486 | €195,105 | +€56,619 | +40.9% |
| Operating profit (loss) | 9901 | €129,197 | €190,181 | +€60,984 | +47.2% |
| Financial income | 75/76B | €1,070 | €314 | -€757 | -70.7% |
| Recurring financial income | 75 | €1,070 | €314 | -€757 | -70.7% |
| Financial charges | 65/66B | €6,026 | €49 | -€5,977 | -99.2% |
| Recurring financial charges | 65 | €6,026 | €49 | -€5,977 | -99.2% |
| Profit (loss) for the period before taxes | 9903 | €124,242 | €190,446 | +€66,204 | +53.3% |
| Income taxes | 67/77 | €31,556 | €16,943 | -€14,613 | -46.3% |
| Profit (loss) for the period | 9904 | €92,686 | €173,503 | +€80,817 | +87.2% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €92,686 | €173,503 | +€80,817 | +87.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.