CLARICON: 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.
CLARICON
Largest movements
- Tangible fixed assets -€1.2m
down €1.2m (-48.0%), from €2.6m to €1.3m
of which Land and buildings: -€1.2m
- Current investments +€502,239
new in 2025: €502,239
- Cash -€344,743
down €344,743 (-86.2%), from €399,746 to €55,003
mainly Other debts (-€807,944) and Current investments (-€502,239)
- Receivables within one year -€58,057
down €58,057 (-88.5%), from €65,600 to €7,543
of which Other amounts receivable: -€65,600
- Other debts -€807,944
down €807,944 (-93.3%), from €865,681 to €57,737
- Short-term financial debts -€251,762
down €251,762 (-100.0%), from €251,762 to €0
- Profit (loss) carried forward +€168,912
up €168,912, from -€168,912 to €0
- Provisions -€102,085
down €102,085 (-31.1%), from €327,947 to €225,862
- Reserves -€100,864
down €100,864 (-7.6%), from €1.3m to €1.2m
of which Tax-exempt reserves: -€310,135
- Gross operating margin -€889,884
down €889,884 (-76.8%), from €1.2m to €268,200
- Taxes +€114,488
up €114,488 (+177.7%), from €64,422 to €178,910
- Financial charges -€89,879
down €89,879 (-74.5%), from €120,570 to €30,691
- Depreciation -€46,427
down €46,427 (-34.1%), from €136,106 to €89,679
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 | €3,064,960 | €1,904,940 | -€1.2m | -37.8% |
| Fixed assets | 21/28 | €2,597,969 | €1,337,648 | -€1.3m | -48.5% |
| Tangible fixed assets | 22/27 | €2,572,969 | €1,337,648 | -€1.2m | -48.0% |
| Land and buildings | 22 | €2,559,974 | €1,330,748 | -€1.2m | -48.0% |
| Furniture and vehicles | 24 | €12,995 | €6,900 | -€6,095 | -46.9% |
| Financial fixed assets | 28 | €25,000 | €0 | -€25,000 | -100.0% |
| Current assets | 29/58 | €466,991 | €567,292 | +€100,301 | +21.5% |
| Amounts receivable within one year | 40/41 | €65,600 | €7,543 | -€58,057 | -88.5% |
| Trade receivables | 40 | €0 | €7,543 | +€7,543 | |
| Other amounts receivable | 41 | €65,600 | €0 | -€65,600 | -100.0% |
| Current investments | 50/53 | - | €502,239 | +€502,239 | |
| Cash at bank and in hand | 54/58 | €399,746 | €55,003 | -€344,743 | -86.2% |
| Deferred charges and accrued income | 490/1 | €1,645 | €2,508 | +€863 | +52.4% |
| Total equity and liabilities | 10/49 | €3,064,960 | €1,904,940 | -€1.2m | -37.8% |
| Equity | 10/15 | €1,468,863 | €1,536,912 | +€68,048 | +4.6% |
| Contributions | 10/11 | €313,000 | €313,000 | = | 0.0% |
| Capital | 10 | €313,000 | €313,000 | = | 0.0% |
| Issued capital | 100 | €313,000 | €313,000 | = | 0.0% |
| Reserves | 13 | €1,324,775 | €1,223,912 | -€100,864 | -7.6% |
| Non-distributable reserves | 130/1 | €31,300 | €31,300 | = | 0.0% |
| Legal reserve | 130 | €31,300 | €31,300 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,025,234 | €715,099 | -€310,135 | -30.3% |
| Distributable reserves | 133 | €268,242 | €477,513 | +€209,271 | +78.0% |
| Profit (loss) carried forward | 14 | -€168,912 | €0 | +€168,912 | |
| Provisions and deferred taxes | 16 | €327,947 | €225,862 | -€102,085 | -31.1% |
| Deferred taxes | 168 | €327,947 | €225,862 | -€102,085 | -31.1% |
| Amounts payable | 17/49 | €1,268,149 | €142,166 | -€1.1m | -88.8% |
| Amounts payable after more than one year | 17 | €43,498 | €0 | -€43,498 | -100.0% |
| Financial debts | 170/4 | €43,498 | €0 | -€43,498 | -100.0% |
| Amounts payable within one year | 42/48 | €1,222,902 | €141,037 | -€1.1m | -88.5% |
| Current portion of amounts payable after more than one year | 42 | €77,095 | €43,498 | -€33,597 | -43.6% |
| Financial debts | 43 | €251,762 | €0 | -€251,762 | -100.0% |
| Credit institutions | 430/8 | €251,762 | €0 | -€251,762 | -100.0% |
| Trade debts | 44 | €25,508 | €4,240 | -€21,269 | -83.4% |
| Suppliers | 440/4 | €25,508 | €4,240 | -€21,269 | -83.4% |
| Taxes, remuneration and social security | 45 | €2,855 | €35,562 | +€32,707 | +1145.6% |
| Taxes | 450/3 | €2,855 | €35,562 | +€32,707 | +1145.6% |
| Other amounts payable | 47/48 | €865,681 | €57,737 | -€807,944 | -93.3% |
| Accrued charges and deferred income | 492/3 | €1,749 | €1,129 | -€620 | -35.4% |
| Non-recurring operating income | 76A | €1,192,028 | €348,476 | -€843,552 | -70.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €136,106 | €89,679 | -€46,427 | -34.1% |
| Other operating charges | 640/8 | €14,013 | €7,726 | -€6,286 | -44.9% |
| Non-recurring operating charges | 66A | €10,578 | €0 | -€10,578 | -100.0% |
| Gross operating margin | 9900 | €1,158,084 | €268,200 | -€889,884 | -76.8% |
| Operating profit (loss) | 9901 | €997,388 | €170,795 | -€826,592 | -82.9% |
| Financial income | 75/76B | €0 | €4,769 | +€4,769 | +5298711.1% |
| Recurring financial income | 75 | €0 | €4,769 | +€4,769 | +5298711.1% |
| Financial charges | 65/66B | €120,570 | €30,691 | -€89,879 | -74.5% |
| Recurring financial charges | 65 | €120,570 | €30,691 | -€89,879 | -74.5% |
| Profit (loss) for the period before taxes | 9903 | €876,817 | €144,873 | -€731,944 | -83.5% |
| Transfer from deferred taxes | 780 | €15,503 | €102,085 | +€86,582 | +558.5% |
| Income taxes | 67/77 | €64,422 | €178,910 | +€114,488 | +177.7% |
| Profit (loss) for the period | 9904 | €827,899 | €68,048 | -€759,850 | -91.8% |
| Transfer from tax-exempt reserves | 789 | €50,721 | €310,135 | +€259,414 | +511.5% |
| Profit (loss) for the period to be appropriated | 9905 | €878,620 | €378,183 | -€500,436 | -57.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.