CLARIFIN: 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.
CLARIFIN
Largest movements
- Cash -€5,438
down €5,438 (-85.7%), from €6,348 to €910
mainly Trade debts (-€12,959) and Investment in fixed assets (net) (-€1,404)
- Receivables within one year -€2,306
down €2,306 (-5.2%), from €44,332 to €42,026
of which Other amounts receivable: -€4,125
- Tangible fixed assets +€980
new in 2024: €980
- Trade debts -€12,959
down €12,959 (-52.2%), from €24,841 to €11,882
- Profit (loss) carried forward +€6,702
up €6,702 (+430.9%), from €1,555 to €8,257
- Tax, wage and social debts -€597
down €597 (-10.7%), from €5,564 to €4,967
- Gross operating margin +€8,601
up €8,601 (+217.0%), from €3,963 to €12,564
- Taxes +€1,552
up €1,552 (+82.0%), from €1,891 to €3,443
- Financial charges +€624
up €624 (+602.0%), from €104 to €727
- Other operating charges +€612
up €612 (+148.2%), from €413 to €1,025
- Depreciation +€424
new in 2024: €424
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,948 | €43,916 | -€7,033 | -13.8% |
| Fixed assets | 21/28 | - | €980 | +€980 | |
| Tangible fixed assets | 22/27 | - | €980 | +€980 | |
| Furniture and vehicles | 24 | - | €980 | +€980 | |
| Current assets | 29/58 | €50,948 | €42,936 | -€8,012 | -15.7% |
| Amounts receivable within one year | 40/41 | €44,332 | €42,026 | -€2,306 | -5.2% |
| Trade receivables | 40 | €12,756 | €14,575 | +€1,819 | +14.3% |
| Other amounts receivable | 41 | €31,575 | €27,451 | -€4,125 | -13.1% |
| Cash at bank and in hand | 54/58 | €6,348 | €910 | -€5,438 | -85.7% |
| Deferred charges and accrued income | 490/1 | €269 | - | -€269 | |
| Total equity and liabilities | 10/49 | €50,948 | €43,916 | -€7,033 | -13.8% |
| Equity | 10/15 | €13,555 | €20,257 | +€6,702 | +49.4% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,555 | €8,257 | +€6,702 | +430.9% |
| Amounts payable | 17/49 | €37,393 | €23,659 | -€13,734 | -36.7% |
| Amounts payable within one year | 42/48 | €37,393 | €23,659 | -€13,734 | -36.7% |
| Financial debts | 43 | €1,826 | €1,604 | -€222 | -12.2% |
| Credit institutions | 430/8 | €1,826 | €1,604 | -€222 | -12.2% |
| Trade debts | 44 | €24,841 | €11,882 | -€12,959 | -52.2% |
| Suppliers | 440/4 | €24,841 | €11,882 | -€12,959 | -52.2% |
| Taxes, remuneration and social security | 45 | €5,564 | €4,967 | -€597 | -10.7% |
| Taxes | 450/3 | €5,564 | €4,967 | -€597 | -10.7% |
| Other amounts payable | 47/48 | €5,163 | €5,207 | +€44 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €424 | +€424 | |
| Other operating charges | 640/8 | €413 | €1,025 | +€612 | +148.2% |
| Gross operating margin | 9900 | €3,963 | €12,564 | +€8,601 | +217.0% |
| Operating profit (loss) | 9901 | €3,550 | €11,114 | +€7,564 | +213.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €104 | €727 | +€624 | +602.0% |
| Recurring financial charges | 65 | €104 | €727 | +€624 | +602.0% |
| Profit (loss) for the period before taxes | 9903 | €3,446 | €10,387 | +€6,941 | +201.4% |
| Income taxes | 67/77 | €1,891 | €3,443 | +€1,552 | +82.0% |
| Profit (loss) for the period | 9904 | €1,555 | €6,944 | +€5,389 | +346.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,555 | €6,944 | +€5,389 | +346.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.