Clarissima: 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.
Clarissima
Largest movements
- Cash -€12,366
down €12,366 (-24.6%), from €50,189 to €37,824
mainly Net result for the year (-€8,102) and Tax, wage and social debts (-€4,791)
- Tangible fixed assets -€1,048
down €1,048 (-13.1%), from €8,019 to €6,971
of which Other tangible fixed assets: -€782
- Profit (loss) carried forward -€8,102
down €8,102 (-16.9%), from €48,030 to €39,928
- Tax, wage and social debts -€4,791
no longer reported in 2025 (was €4,791)
- Gross operating margin -€25,251
down €25,251, from €19,378 to -€5,872
- Taxes -€4,748
no longer reported in 2025 (was €4,748)
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 | €58,209 | €44,928 | -€13,281 | -22.8% |
| Fixed assets | 21/28 | €8,019 | €6,971 | -€1,048 | -13.1% |
| Tangible fixed assets | 22/27 | €8,019 | €6,971 | -€1,048 | -13.1% |
| Plant, machinery and equipment | 23 | €1,491 | €896 | -€595 | -39.9% |
| Furniture and vehicles | 24 | €696 | €1,025 | +€329 | +47.2% |
| Other tangible fixed assets | 26 | €5,832 | €5,050 | -€782 | -13.4% |
| Current assets | 29/58 | €50,189 | €37,957 | -€12,232 | -24.4% |
| Amounts receivable within one year | 40/41 | - | €134 | +€134 | |
| Other amounts receivable | 41 | - | €134 | +€134 | |
| Cash at bank and in hand | 54/58 | €50,189 | €37,824 | -€12,366 | -24.6% |
| Total equity and liabilities | 10/49 | €58,209 | €44,928 | -€13,281 | -22.8% |
| Equity | 10/15 | €53,030 | €44,928 | -€8,102 | -15.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,030 | €39,928 | -€8,102 | -16.9% |
| Amounts payable | 17/49 | €5,179 | - | -€5,179 | |
| Amounts payable within one year | 42/48 | €5,179 | - | -€5,179 | |
| Trade debts | 44 | €387 | - | -€387 | |
| Suppliers | 440/4 | €387 | - | -€387 | |
| Taxes, remuneration and social security | 45 | €4,791 | - | -€4,791 | |
| Taxes | 450/3 | €4,791 | - | -€4,791 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,463 | €1,656 | +€193 | +13.2% |
| Other operating charges | 640/8 | €387 | €408 | +€21 | +5.4% |
| Gross operating margin | 9900 | €19,378 | -€5,872 | -€25,251 | |
| Operating profit (loss) | 9901 | €17,528 | -€7,937 | -€25,465 | |
| Financial charges | 65/66B | €173 | €165 | -€8 | -4.8% |
| Recurring financial charges | 65 | €173 | €165 | -€8 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €17,355 | -€8,102 | -€25,457 | |
| Income taxes | 67/77 | €4,748 | - | -€4,748 | |
| Profit (loss) for the period | 9904 | €12,607 | -€8,102 | -€20,709 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,607 | -€8,102 | -€20,709 |
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 14 October 2026 via checked.be.