CLARIFIS: 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.
CLARIFIS
Largest movements
- Intangible fixed assets -€12,000
down €12,000 (-33.3%), from €36,000 to €24,000
- Receivables within one year +€3,630
up €3,630 (+54.5%), from €6,664 to €10,294
of which Trade receivables: +€2,954
- Cash -€1,776
down €1,776 (-12.7%), from €14,033 to €12,257
mainly Debts after one year (-€10,612) and Receivables within one year (-€3,630)
- Tangible fixed assets -€826
down €826 (-86.0%), from €961 to €135
of which Furniture and vehicles: -€826
- Debts after one year -€10,612
down €10,612 (-40.8%), from €26,009 to €15,397
- Reserves -€2,400
down €2,400 (-22.1%), from €10,850 to €8,450
- Other debts +€2,231
up €2,231 (+753%), from €296 to €2,527
- Trade debts +€1,531
up €1,531 (+165%), from €928 to €2,459
- Tax, wage and social debts -€1,004
down €1,004 (-30.1%), from €3,331 to €2,327
of which Remuneration and social security: -€1,301
- Gross operating margin -€11,706
down €11,706 (-44.0%), from €26,596 to €14,890
- Taxes -€3,863
down €3,863 (-91.9%), from €4,204 to €341
- Depreciation -€615
down €615 (-4.6%), from €13,441 to €12,826
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 | €58,647 | €48,187 | -€10,460 | -17.8% |
| Fixed assets | 21/28 | €37,843 | €25,016 | -€12,826 | -33.9% |
| Intangible fixed assets | 21 | €36,000 | €24,000 | -€12,000 | -33.3% |
| Tangible fixed assets | 22/27 | €961 | €135 | -€826 | -86.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €961 | €135 | -€826 | -86.0% |
| Financial fixed assets | 28 | €881 | €881 | = | 0.0% |
| Current assets | 29/58 | €20,804 | €23,171 | +€2,367 | +11.4% |
| Amounts receivable within one year | 40/41 | €6,664 | €10,294 | +€3,630 | +54.5% |
| Trade receivables | 40 | €6,664 | €9,618 | +€2,954 | +44.3% |
| Other amounts receivable | 41 | - | €675 | +€675 | |
| Cash at bank and in hand | 54/58 | €14,033 | €12,257 | -€1,776 | -12.7% |
| Deferred charges and accrued income | 490/1 | €107 | €620 | +€513 | +479% |
| Total equity and liabilities | 10/49 | €58,647 | €48,187 | -€10,460 | -17.8% |
| Equity | 10/15 | €17,678 | €14,865 | -€2,814 | -15.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,850 | €8,450 | -€2,400 | -22.1% |
| Distributable reserves | 133 | €10,850 | €8,450 | -€2,400 | -22.1% |
| Profit (loss) carried forward | 14 | €628 | €215 | -€414 | -65.8% |
| Amounts payable | 17/49 | €40,968 | €33,322 | -€7,646 | -18.7% |
| Amounts payable after more than one year | 17 | €26,009 | €15,397 | -€10,612 | -40.8% |
| Financial debts | 170/4 | €26,009 | €15,397 | -€10,612 | -40.8% |
| Amounts payable within one year | 42/48 | €14,959 | €17,925 | +€2,965 | +19.8% |
| Current portion of amounts payable after more than one year | 42 | €10,404 | €10,612 | +€208 | +2.0% |
| Trade debts | 44 | €928 | €2,459 | +€1,531 | +165% |
| Suppliers | 440/4 | €928 | €2,459 | +€1,531 | +165% |
| Taxes, remuneration and social security | 45 | €3,331 | €2,327 | -€1,004 | -30.1% |
| Taxes | 450/3 | €2,030 | €2,327 | +€297 | +14.6% |
| Remuneration and social security | 454/9 | €1,301 | - | -€1,301 | |
| Other amounts payable | 47/48 | €296 | €2,527 | +€2,231 | +753% |
| Non-recurring operating income | 76A | - | €3,300 | +€3,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,441 | €12,826 | -€615 | -4.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €0 | = | |
| Other operating charges | 640/8 | €729 | €867 | +€138 | +18.9% |
| Gross operating margin | 9900 | €26,596 | €14,890 | -€11,706 | -44.0% |
| Operating profit (loss) | 9901 | €12,426 | €1,197 | -€11,229 | -90.4% |
| Financial income | 75/76B | €28 | €56 | +€28 | +101% |
| Recurring financial income | 75 | €28 | €56 | +€28 | +101% |
| Financial charges | 65/66B | €1,088 | €1,325 | +€237 | +21.8% |
| Recurring financial charges | 65 | €1,088 | €1,325 | +€237 | +21.8% |
| Profit (loss) for the period before taxes | 9903 | €11,366 | -€72 | -€11,438 | |
| Income taxes | 67/77 | €4,204 | €341 | -€3,863 | -91.9% |
| Profit (loss) for the period | 9904 | €7,162 | -€414 | -€7,575 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,162 | -€414 | -€7,575 |
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 15 October 2026 via checked.be.