Clarisse: 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.
Clarisse
Largest movements
- Cash +€178,431
up €178,431 (+251%), from €71,046 to €249,477
mainly Net result for the year (+€163,299) and Tax, wage and social debts (+€17,900)
- Tangible fixed assets +€3,331
up €3,331 (+245%), from €1,362 to €4,693
of which Furniture and vehicles: +€3,887
- Reserves +€163,299
up €163,299 (+191%), from €85,318 to €248,617
- Tax, wage and social debts +€17,900
up €17,900 (+62.3%), from €28,719 to €46,619
of which Taxes: +€20,000
- Gross operating margin +€114,326
up €114,326 (+92.9%), from €123,078 to €237,404
- Taxes +€36,756
up €36,756 (+109%), from €33,776 to €70,532
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 | €121,322 | €303,618 | +€182,296 | +150% |
| Fixed assets | 21/28 | €32,362 | €35,693 | +€3,331 | +10.3% |
| Tangible fixed assets | 22/27 | €1,362 | €4,693 | +€3,331 | +245% |
| Plant, machinery and equipment | 23 | €1,362 | €806 | -€556 | -40.8% |
| Furniture and vehicles | 24 | - | €3,887 | +€3,887 | |
| Financial fixed assets | 28 | €31,000 | €31,000 | = | 0.0% |
| Current assets | 29/58 | €88,960 | €267,925 | +€178,965 | +201% |
| Amounts receivable within one year | 40/41 | €17,914 | €18,386 | +€472 | +2.6% |
| Other amounts receivable | 41 | €17,914 | €18,386 | +€472 | +2.6% |
| Cash at bank and in hand | 54/58 | €71,046 | €249,477 | +€178,431 | +251% |
| Deferred charges and accrued income | 490/1 | - | €62 | +€62 | |
| Total equity and liabilities | 10/49 | €121,322 | €303,618 | +€182,296 | +150% |
| Equity | 10/15 | €90,318 | €253,617 | +€163,299 | +181% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €85,318 | €248,617 | +€163,299 | +191% |
| Distributable reserves | 133 | €85,318 | €248,617 | +€163,299 | +191% |
| Amounts payable | 17/49 | €31,004 | €50,001 | +€18,997 | +61.3% |
| Amounts payable within one year | 42/48 | €31,004 | €50,001 | +€18,997 | +61.3% |
| Trade debts | 44 | €2,285 | €3,382 | +€1,097 | +48.0% |
| Suppliers | 440/4 | €2,285 | €3,382 | +€1,097 | +48.0% |
| Taxes, remuneration and social security | 45 | €28,719 | €46,619 | +€17,900 | +62.3% |
| Taxes | 450/3 | €26,619 | €46,619 | +€20,000 | +75.1% |
| Remuneration and social security | 454/9 | €2,100 | - | -€2,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €307 | €1,498 | +€1,191 | +388% |
| Other operating charges | 640/8 | €772 | €463 | -€309 | -40.0% |
| Gross operating margin | 9900 | €123,078 | €237,404 | +€114,326 | +92.9% |
| Operating profit (loss) | 9901 | €121,999 | €235,443 | +€113,443 | +93.0% |
| Financial income | 75/76B | €145 | €2,296 | +€2,152 | +1,488% |
| Recurring financial income | 75 | €145 | €2,296 | +€2,152 | +1,488% |
| Financial charges | 65/66B | €3,049 | €3,908 | +€859 | +28.2% |
| Recurring financial charges | 65 | €3,049 | €3,908 | +€859 | +28.2% |
| Profit (loss) for the period before taxes | 9903 | €119,094 | €233,831 | +€114,736 | +96.3% |
| Income taxes | 67/77 | €33,776 | €70,532 | +€36,756 | +109% |
| Profit (loss) for the period | 9904 | €85,318 | €163,299 | +€77,981 | +91.4% |
| Profit (loss) for the period to be appropriated | 9905 | €85,318 | €163,299 | +€77,981 | +91.4% |
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 22 October 2026 via checked.be.