CLARIFAR: 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.
CLARIFAR
Largest movements
- Cash +€2,417
up €2,417 (+2.8%), from €87,709 to €90,126
mainly Net result for the year (+€24,373)
- Receivables within one year +€1,568
up €1,568 (+41.3%), from €3,796 to €5,364
- Reserves +€8,000
up €8,000 (+10.0%), from €80,250 to €88,250
- Tax, wage and social debts -€3,093
down €3,093 (-52.7%), from €5,864 to €2,772
- Gross operating margin +€9,310
up €9,310 (+41.7%), from €22,338 to €31,647
- Taxes +€1,887
up €1,887 (+41.8%), from €4,518 to €6,405
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 | €91,505 | €95,490 | +€3,985 | +4.4% |
| Current assets | 29/58 | €91,505 | €95,490 | +€3,985 | +4.4% |
| Amounts receivable within one year | 40/41 | €3,796 | €5,364 | +€1,568 | +41.3% |
| Trade receivables | 40 | €3,796 | €5,364 | +€1,568 | +41.3% |
| Cash at bank and in hand | 54/58 | €87,709 | €90,126 | +€2,417 | +2.8% |
| Total equity and liabilities | 10/49 | €91,505 | €95,490 | +€3,985 | +4.4% |
| Equity | 10/15 | €84,257 | €92,631 | +€8,373 | +9.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €80,250 | €88,250 | +€8,000 | +10.0% |
| Distributable reserves | 133 | €80,250 | €88,250 | +€8,000 | +10.0% |
| Profit (loss) carried forward | 14 | €7 | €381 | +€373 | +5041.9% |
| Amounts payable | 17/49 | €7,248 | €2,859 | -€4,388 | -60.5% |
| Amounts payable within one year | 42/48 | €7,248 | €2,859 | -€4,388 | -60.5% |
| Trade debts | 44 | €484 | €88 | -€396 | -81.8% |
| Suppliers | 440/4 | €484 | €88 | -€396 | -81.8% |
| Taxes, remuneration and social security | 45 | €5,864 | €2,772 | -€3,093 | -52.7% |
| Taxes | 450/3 | €5,864 | €2,772 | -€3,093 | -52.7% |
| Other amounts payable | 47/48 | €900 | - | -€900 | |
| Other operating charges | 640/8 | €857 | €731 | -€125 | -14.6% |
| Gross operating margin | 9900 | €22,338 | €31,647 | +€9,310 | +41.7% |
| Operating profit (loss) | 9901 | €21,481 | €30,916 | +€9,435 | +43.9% |
| Financial income | 75/76B | €72 | - | -€72 | |
| Recurring financial income | 75 | €72 | - | -€72 | |
| Financial charges | 65/66B | €138 | €138 | = | 0.0% |
| Recurring financial charges | 65 | €138 | €138 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €21,415 | €30,778 | +€9,363 | +43.7% |
| Income taxes | 67/77 | €4,518 | €6,405 | +€1,887 | +41.8% |
| Profit (loss) for the period | 9904 | €16,897 | €24,373 | +€7,476 | +44.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,897 | €24,373 | +€7,476 | +44.2% |
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 8 October 2026 via checked.be.