CLARIS PROJECTS: 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.
CLARIS PROJECTS
Largest movements
- Receivables within one year -€136,031
down €136,031 (-96.2%), from €141,423 to €5,392
of which Trade receivables: -€139,007
- Cash -€34,883
down €34,883 (-23.4%), from €149,248 to €114,365
mainly Advances received (-€168,373) and Stocks and contracts (-€9,797)
- Stocks and contracts +€9,797
up €9,797 (+8.2%), from €119,978 to €129,774
- Advances received -€168,373
down €168,373 (-100%), from €168,373 to €0
- Trade debts +€14,212
up €14,212, from €0 to €14,212
- Reserves -€6,957
down €6,957 (-4.9%), from €142,275 to €135,319
- Gross operating margin -€24,030
down €24,030, from €17,678 to -€6,352
- Other operating charges -€569
down €569 (-51.7%), from €1,101 to €531
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 | €410,649 | €249,531 | -€161,117 | -39.2% |
| Current assets | 29/58 | €410,649 | €249,531 | -€161,117 | -39.2% |
| Stocks and contracts in progress | 3 | €119,978 | €129,774 | +€9,797 | +8.2% |
| Stocks | 30/36 | €119,978 | €129,774 | +€9,797 | +8.2% |
| Amounts receivable within one year | 40/41 | €141,423 | €5,392 | -€136,031 | -96.2% |
| Trade receivables | 40 | €141,091 | €2,084 | -€139,007 | -98.5% |
| Other amounts receivable | 41 | €332 | €3,308 | +€2,977 | +897% |
| Cash at bank and in hand | 54/58 | €149,248 | €114,365 | -€34,883 | -23.4% |
| Total equity and liabilities | 10/49 | €410,649 | €249,531 | -€161,117 | -39.2% |
| Equity | 10/15 | €242,275 | €235,319 | -€6,957 | -2.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €142,275 | €135,319 | -€6,957 | -4.9% |
| Distributable reserves | 133 | €142,275 | €135,319 | -€6,957 | -4.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €168,373 | €14,212 | -€154,161 | -91.6% |
| Amounts payable within one year | 42/48 | €168,373 | €14,212 | -€154,161 | -91.6% |
| Trade debts | 44 | €0 | €14,212 | +€14,212 | |
| Suppliers | 440/4 | €0 | €14,212 | +€14,212 | |
| Advances received on contracts in progress | 46 | €168,373 | €0 | -€168,373 | -100% |
| Other operating charges | 640/8 | €1,101 | €531 | -€569 | -51.7% |
| Gross operating margin | 9900 | €17,678 | -€6,352 | -€24,030 | |
| Operating profit (loss) | 9901 | €16,578 | -€6,883 | -€23,461 | |
| Financial charges | 65/66B | €154 | €74 | -€81 | -52.3% |
| Recurring financial charges | 65 | €154 | €74 | -€81 | -52.3% |
| Profit (loss) for the period before taxes | 9903 | €16,424 | -€6,957 | -€23,380 | |
| Profit (loss) for the period | 9904 | €16,424 | -€6,957 | -€23,380 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,424 | -€6,957 | -€23,380 |
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 14 October 2026 via checked.be.