CLARIOR CONSULTING: 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.
CLARIOR CONSULTING
Largest movements
- Cash +€76,749
up €76,749 (+42.7%), from €179,888 to €256,637
mainly Net result for the year (+€105,131) and Receivables after one year (+€25,000)
- Receivables after one year -€25,000
down €25,000 (-25.0%), from €100,000 to €75,000
- Receivables within one year -€20,594
down €20,594 (-26.1%), from €78,874 to €58,280
of which Trade receivables: -€19,425
- Tangible fixed assets -€10,916
down €10,916 (-6.4%), from €169,706 to €158,790
of which Land and buildings: -€12,465
- Reserves +€34,644
up €34,644 (+7.1%), from €486,031 to €520,674
- Tax, wage and social debts -€11,658
down €11,658 (-69.7%), from €16,716 to €5,058
of which Taxes: -€13,260
- Gross operating margin +€11,760
up €11,760 (+7.4%), from €158,939 to €170,699
- Taxes +€3,811
up €3,811 (+9.0%), from €42,262 to €46,073
- Financial charges +€3,064
up €3,064 (+1,212%), from €253 to €3,317
of which Non-recurring financial charges: +€2,720
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 | €528,964 | €549,274 | +€20,311 | +3.8% |
| Fixed assets | 21/28 | €169,706 | €158,790 | -€10,916 | -6.4% |
| Tangible fixed assets | 22/27 | €169,706 | €158,790 | -€10,916 | -6.4% |
| Land and buildings | 22 | €152,258 | €139,793 | -€12,465 | -8.2% |
| Plant, machinery and equipment | 23 | - | €592 | +€592 | |
| Furniture and vehicles | 24 | €17,448 | €18,406 | +€958 | +5.5% |
| Current assets | 29/58 | €359,258 | €390,484 | +€31,227 | +8.7% |
| Amounts receivable after more than one year | 29 | €100,000 | €75,000 | -€25,000 | -25.0% |
| Trade receivables | 290 | €100,000 | €75,000 | -€25,000 | -25.0% |
| Amounts receivable within one year | 40/41 | €78,874 | €58,280 | -€20,594 | -26.1% |
| Trade receivables | 40 | €77,635 | €58,210 | -€19,425 | -25.0% |
| Other amounts receivable | 41 | €1,239 | €69 | -€1,169 | -94.4% |
| Cash at bank and in hand | 54/58 | €179,888 | €256,637 | +€76,749 | +42.7% |
| Deferred charges and accrued income | 490/1 | €496 | €568 | +€72 | +14.5% |
| Total equity and liabilities | 10/49 | €528,964 | €549,274 | +€20,311 | +3.8% |
| Equity | 10/15 | €492,231 | €526,874 | +€34,644 | +7.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €486,031 | €520,674 | +€34,644 | +7.1% |
| Distributable reserves | 133 | €486,031 | €520,674 | +€34,644 | +7.1% |
| Amounts payable | 17/49 | €36,733 | €22,400 | -€14,333 | -39.0% |
| Amounts payable within one year | 42/48 | €36,733 | €22,025 | -€14,707 | -40.0% |
| Trade debts | 44 | €16,627 | €15,826 | -€801 | -4.8% |
| Suppliers | 440/4 | €16,627 | €15,826 | -€801 | -4.8% |
| Taxes, remuneration and social security | 45 | €16,716 | €5,058 | -€11,658 | -69.7% |
| Taxes | 450/3 | €16,716 | €3,456 | -€13,260 | -79.3% |
| Remuneration and social security | 454/9 | - | €1,602 | +€1,602 | |
| Other amounts payable | 47/48 | €3,390 | €1,142 | -€2,248 | -66.3% |
| Accrued charges and deferred income | 492/3 | - | €375 | +€375 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,584 | €18,790 | +€206 | +1.1% |
| Other operating charges | 640/8 | €713 | €1,588 | +€875 | +123% |
| Gross operating margin | 9900 | €158,939 | €170,699 | +€11,760 | +7.4% |
| Operating profit (loss) | 9901 | €139,642 | €150,321 | +€10,679 | +7.6% |
| Financial income | 75/76B | €2,604 | €4,199 | +€1,595 | +61.2% |
| Recurring financial income | 75 | €2,604 | €1,828 | -€776 | -29.8% |
| Non-recurring financial income | 76B | - | €2,371 | +€2,371 | |
| Financial charges | 65/66B | €253 | €3,317 | +€3,064 | +1,212% |
| Recurring financial charges | 65 | €253 | €596 | +€343 | +136% |
| Non-recurring financial charges | 66B | - | €2,720 | +€2,720 | |
| Profit (loss) for the period before taxes | 9903 | €141,994 | €151,203 | +€9,210 | +6.5% |
| Income taxes | 67/77 | €42,262 | €46,073 | +€3,811 | +9.0% |
| Profit (loss) for the period | 9904 | €99,732 | €105,131 | +€5,399 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €99,732 | €105,131 | +€5,399 | +5.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.