Clarie: 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.
Clarie
Largest movements
- Tangible fixed assets +€77,262
up €77,262 (+488.0%), from €15,832 to €93,094
of which Furniture and vehicles: +€78,526
- Cash -€46,543
down €46,543 (-23.7%), from €195,988 to €149,445
mainly Investment in fixed assets (net) (-€87,216)
- Receivables within one year -€10,060
down €10,060 (-28.9%), from €34,786 to €24,726
of which Trade receivables: -€7,272
- Profit (loss) carried forward +€13,176
up €13,176 (+5.5%), from €238,951 to €252,127
- Tax, wage and social debts +€5,340
new in 2025: €5,340
- Taxes +€33,030
up €33,030, from -€3,870 to €29,160
- Gross operating margin -€18,681
down €18,681 (-25.9%), from €72,210 to €53,529
- Depreciation +€7,917
up €7,917 (+388.6%), from €2,037 to €9,954
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 | €246,956 | €267,615 | +€20,659 | +8.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €15,832 | €93,094 | +€77,262 | +488.0% |
| Tangible fixed assets | 22/27 | €15,832 | €93,094 | +€77,262 | +488.0% |
| Land and buildings | 22 | €3,162 | €1,898 | -€1,264 | -40.0% |
| Furniture and vehicles | 24 | €12,670 | €91,197 | +€78,526 | +619.8% |
| Current assets | 29/58 | €231,124 | €174,521 | -€56,603 | -24.5% |
| Amounts receivable within one year | 40/41 | €34,786 | €24,726 | -€10,060 | -28.9% |
| Trade receivables | 40 | €31,998 | €24,726 | -€7,272 | -22.7% |
| Other amounts receivable | 41 | €2,788 | €0 | -€2,788 | -100.0% |
| Cash at bank and in hand | 54/58 | €195,988 | €149,445 | -€46,543 | -23.7% |
| Deferred charges and accrued income | 490/1 | €350 | €350 | = | 0.0% |
| Total equity and liabilities | 10/49 | €246,956 | €267,615 | +€20,659 | +8.4% |
| Equity | 10/15 | €245,151 | €258,327 | +€13,176 | +5.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €238,951 | €252,127 | +€13,176 | +5.5% |
| Amounts payable | 17/49 | €1,805 | €9,288 | +€7,483 | +414.5% |
| Amounts payable within one year | 42/48 | €1,805 | €9,288 | +€7,483 | +414.5% |
| Trade debts | 44 | €1,805 | €2,628 | +€823 | +45.6% |
| Suppliers | 440/4 | €1,805 | €2,628 | +€823 | +45.6% |
| Taxes, remuneration and social security | 45 | - | €5,340 | +€5,340 | |
| Taxes | 450/3 | - | €5,340 | +€5,340 | |
| Other amounts payable | 47/48 | - | €1,320 | +€1,320 | |
| Remuneration, social security and pensions | 62 | €403 | - | -€403 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,037 | €9,954 | +€7,917 | +388.6% |
| Other operating charges | 640/8 | €267 | €595 | +€329 | +123.3% |
| Gross operating margin | 9900 | €72,210 | €53,529 | -€18,681 | -25.9% |
| Operating profit (loss) | 9901 | €69,503 | €42,979 | -€26,523 | -38.2% |
| Financial income | 75/76B | €613 | - | -€613 | |
| Recurring financial income | 75 | €613 | - | -€613 | |
| Financial charges | 65/66B | €128 | €644 | +€516 | +404.7% |
| Recurring financial charges | 65 | €128 | €644 | +€516 | +404.7% |
| Profit (loss) for the period before taxes | 9903 | €69,988 | €42,336 | -€27,652 | -39.5% |
| Income taxes | 67/77 | -€3,870 | €29,160 | +€33,030 | |
| Profit (loss) for the period | 9904 | €73,858 | €13,176 | -€60,682 | -82.2% |
| Profit (loss) for the period to be appropriated | 9905 | €73,858 | €13,176 | -€60,682 | -82.2% |
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 6 October 2026 via checked.be.