Clarinette: 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.
Clarinette
Largest movements
- Receivables within one year -€23,120
down €23,120 (-74.9%), from €30,874 to €7,754
of which Other amounts receivable: -€26,059
- Tangible fixed assets -€2,987
down €2,987 (-48.6%), from €6,141 to €3,154
- Profit (loss) carried forward -€11,293
down €11,293, from €9,655 to -€1,638
- Tax, wage and social debts -€10,881
down €10,881 (-67.2%), from €16,188 to €5,307
of which Taxes: -€8,521
- Other debts -€8,000
no longer reported in 2025 (was €8,000)
- Trade debts +€3,980
up €3,980 (+360.8%), from €1,103 to €5,083
- Gross operating margin -€18,549
down €18,549, from €12,615 to -€5,934
- Financial charges +€1,388
up €1,388 (+1255.4%), from €111 to €1,498
- Taxes -€477
down €477 (-52.3%), from €912 to €435
- Depreciation +€323
up €323 (+12.1%), from €2,664 to €2,987
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 | €37,946 | €11,751 | -€26,195 | -69.0% |
| Fixed assets | 21/28 | €6,141 | €3,154 | -€2,987 | -48.6% |
| Tangible fixed assets | 22/27 | €6,141 | €3,154 | -€2,987 | -48.6% |
| Furniture and vehicles | 24 | €6,141 | €3,154 | -€2,987 | -48.6% |
| Current assets | 29/58 | €31,805 | €8,597 | -€23,208 | -73.0% |
| Amounts receivable within one year | 40/41 | €30,874 | €7,754 | -€23,120 | -74.9% |
| Trade receivables | 40 | €4,750 | €7,689 | +€2,939 | +61.9% |
| Other amounts receivable | 41 | €26,123 | €64 | -€26,059 | -99.8% |
| Cash at bank and in hand | 54/58 | €931 | €843 | -€88 | -9.4% |
| Total equity and liabilities | 10/49 | €37,946 | €11,751 | -€26,195 | -69.0% |
| Equity | 10/15 | €12,655 | €1,362 | -€11,293 | -89.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,655 | -€1,638 | -€11,293 | |
| Amounts payable | 17/49 | €25,291 | €10,389 | -€14,902 | -58.9% |
| Amounts payable within one year | 42/48 | €25,291 | €10,389 | -€14,902 | -58.9% |
| Trade debts | 44 | €1,103 | €5,083 | +€3,980 | +360.8% |
| Suppliers | 440/4 | €1,103 | €5,083 | +€3,980 | +360.8% |
| Taxes, remuneration and social security | 45 | €16,188 | €5,307 | -€10,881 | -67.2% |
| Taxes | 450/3 | €13,588 | €5,067 | -€8,521 | -62.7% |
| Remuneration and social security | 454/9 | €2,600 | €240 | -€2,360 | -90.8% |
| Other amounts payable | 47/48 | €8,000 | - | -€8,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,664 | €2,987 | +€323 | +12.1% |
| Other operating charges | 640/8 | €387 | €439 | +€52 | +13.4% |
| Gross operating margin | 9900 | €12,615 | -€5,934 | -€18,549 | |
| Operating profit (loss) | 9901 | €9,564 | -€9,360 | -€18,924 | |
| Financial charges | 65/66B | €111 | €1,498 | +€1,388 | +1255.4% |
| Recurring financial charges | 65 | €111 | €1,498 | +€1,388 | +1255.4% |
| Profit (loss) for the period before taxes | 9903 | €9,454 | -€10,858 | -€20,312 | |
| Income taxes | 67/77 | €912 | €435 | -€477 | -52.3% |
| Profit (loss) for the period | 9904 | €8,542 | -€11,293 | -€19,835 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,542 | -€11,293 | -€19,835 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.