CLARINVEST: 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.
CLARINVEST
Largest movements
- Cash +€10,326
up €10,326 (+23.9%), from €43,284 to €53,610
mainly Net result for the year (+€12,874) and Depreciation (+€6,866)
- Tangible fixed assets +€2,917
up €2,917 (+2.1%), from €140,352 to €143,269
of which Plant, machinery and equipment: +€18,450
- Profit (loss) carried forward +€12,874
up €12,874 (+14.1%), from -€91,026 to -€78,153
- Gross operating margin +€6,053
up €6,053 (+31.0%), from €19,527 to €25,581
- Depreciation +€1,410
up €1,410 (+25.8%), from €5,456 to €6,866
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 | €184,413 | €197,807 | +€13,394 | +7.3% |
| Fixed assets | 21/28 | €140,352 | €143,269 | +€2,917 | +2.1% |
| Tangible fixed assets | 22/27 | €140,352 | €143,269 | +€2,917 | +2.1% |
| Land and buildings | 22 | €131,904 | €116,371 | -€15,533 | -11.8% |
| Plant, machinery and equipment | 23 | €8,448 | €26,898 | +€18,450 | +218.4% |
| Current assets | 29/58 | €44,061 | €54,538 | +€10,477 | +23.8% |
| Amounts receivable within one year | 40/41 | €777 | €928 | +€151 | +19.4% |
| Trade receivables | 40 | €777 | €928 | +€151 | +19.4% |
| Cash at bank and in hand | 54/58 | €43,284 | €53,610 | +€10,326 | +23.9% |
| Total equity and liabilities | 10/49 | €184,413 | €197,807 | +€13,394 | +7.3% |
| Equity | 10/15 | €181,656 | €194,530 | +€12,874 | +7.1% |
| Contributions | 10/11 | €272,683 | €272,683 | = | 0.0% |
| Capital | 10 | €272,683 | €272,683 | = | 0.0% |
| Issued capital | 100 | €272,683 | €272,683 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,026 | -€78,153 | +€12,874 | +14.1% |
| Amounts payable | 17/49 | €2,756 | €3,277 | +€521 | +18.9% |
| Amounts payable within one year | 42/48 | €2,756 | €3,277 | +€521 | +18.9% |
| Taxes, remuneration and social security | 45 | €351 | €772 | +€421 | +119.9% |
| Taxes | 450/3 | €351 | €772 | +€421 | +119.9% |
| Other amounts payable | 47/48 | €2,406 | €2,506 | +€100 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,456 | €6,866 | +€1,410 | +25.8% |
| Other operating charges | 640/8 | €5,633 | €5,857 | +€224 | +4.0% |
| Gross operating margin | 9900 | €19,527 | €25,581 | +€6,053 | +31.0% |
| Operating profit (loss) | 9901 | €8,438 | €12,858 | +€4,420 | +52.4% |
| Financial income | 75/76B | - | €55 | +€55 | |
| Recurring financial income | 75 | - | €55 | +€55 | |
| Financial charges | 65/66B | €108 | €39 | -€68 | -63.7% |
| Recurring financial charges | 65 | €108 | €39 | -€68 | -63.7% |
| Profit (loss) for the period before taxes | 9903 | €8,331 | €12,874 | +€4,543 | +54.5% |
| Profit (loss) for the period | 9904 | €8,331 | €12,874 | +€4,543 | +54.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,331 | €12,874 | +€4,543 | +54.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.