Clarico: 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.
Clarico
Largest movements
- Receivables within one year +€14,021
up €14,021 (+111%), from €12,645 to €26,665
of which Trade receivables: +€13,000
- Deferred charges and accrued income +€9,626
up €9,626 (+792%), from €1,216 to €10,842
- Tangible fixed assets -€7,945
down €7,945 (-72.0%), from €11,032 to €3,087
of which Furniture and vehicles: -€5,115
- Cash -€4,503
down €4,503 (-12.2%), from €36,857 to €32,354
mainly Contributions, distributions and other (-€54,517) and Receivables within one year (-€14,021)
- Other debts +€12,645
up €12,645 (+30.2%), from €41,917 to €54,562
- Trade debts -€1,625
down €1,625 (-82.0%), from €1,982 to €357
- Gross operating margin +€14,510
up €14,510 (+23.7%), from €61,121 to €75,631
- Taxes +€3,202
up €3,202 (+27.2%), from €11,778 to €14,980
- Depreciation -€1,053
down €1,053 (-17.1%), from €6,168 to €5,115
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.
Derived cash bridge
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 | €61,749 | €72,947 | +€11,198 | +18.1% |
| Fixed assets | 21/28 | €11,032 | €3,087 | -€7,945 | -72.0% |
| Tangible fixed assets | 22/27 | €11,032 | €3,087 | -€7,945 | -72.0% |
| Plant, machinery and equipment | 23 | €2,831 | - | -€2,831 | |
| Furniture and vehicles | 24 | €8,201 | €3,087 | -€5,115 | -62.4% |
| Current assets | 29/58 | €50,717 | €69,861 | +€19,144 | +37.7% |
| Amounts receivable within one year | 40/41 | €12,645 | €26,665 | +€14,021 | +111% |
| Trade receivables | 40 | €12,645 | €25,645 | +€13,000 | +103% |
| Other amounts receivable | 41 | - | €1,020 | +€1,020 | |
| Cash at bank and in hand | 54/58 | €36,857 | €32,354 | -€4,503 | -12.2% |
| Deferred charges and accrued income | 490/1 | €1,216 | €10,842 | +€9,626 | +792% |
| Total equity and liabilities | 10/49 | €61,749 | €72,947 | +€11,198 | +18.1% |
| Equity | 10/15 | €9,658 | €9,658 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €7,658 | €7,658 | = | 0.0% |
| Distributable reserves | 133 | €7,658 | €7,658 | = | 0.0% |
| Amounts payable | 17/49 | €52,091 | €63,289 | +€11,198 | +21.5% |
| Amounts payable within one year | 42/48 | €52,091 | €62,884 | +€10,793 | +20.7% |
| Trade debts | 44 | €1,982 | €357 | -€1,625 | -82.0% |
| Suppliers | 440/4 | €1,982 | €357 | -€1,625 | -82.0% |
| Taxes, remuneration and social security | 45 | €8,191 | €7,964 | -€227 | -2.8% |
| Taxes | 450/3 | €8,191 | €7,964 | -€227 | -2.8% |
| Other amounts payable | 47/48 | €41,917 | €54,562 | +€12,645 | +30.2% |
| Accrued charges and deferred income | 492/3 | - | €405 | +€405 | |
| Non-recurring operating income | 76A | - | €1,700 | +€1,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,168 | €5,115 | -€1,053 | -17.1% |
| Other operating charges | 640/8 | €1,163 | €969 | -€194 | -16.7% |
| Gross operating margin | 9900 | €61,121 | €75,631 | +€14,510 | +23.7% |
| Operating profit (loss) | 9901 | €53,790 | €69,548 | +€15,757 | +29.3% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €96 | €55 | -€40 | -42.1% |
| Recurring financial charges | 65 | €96 | €55 | -€40 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | €53,695 | €69,497 | +€15,802 | +29.4% |
| Income taxes | 67/77 | €11,778 | €14,980 | +€3,202 | +27.2% |
| Profit (loss) for the period | 9904 | €41,917 | €54,517 | +€12,600 | +30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €41,917 | €54,517 | +€12,600 | +30.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.