CLARISTOS: what changed
Two fiscal 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.
CLARISTOS
Largest movements
- Tangible fixed assets -€43,076
down €43,076 (-8.8%), from €487,643 to €444,567
- Reserves -€19,535
down €19,535 (-5.6%), from €350,615 to €331,079
of which Tax-exempt reserves: -€12,704
- Debts after one year -€13,499
down €13,499 (-36.6%), from €36,912 to €23,414
of which Financial debts: -€13,499
- Provisions -€6,542
down €6,542 (-9.4%), from €69,654 to €63,112
- Depreciation -€19,068
down €19,068 (-30.7%), from €62,144 to €43,076
- Financial income -€2,188
down €2,188 (-99.1%), from €2,208 to €20
of which Non-recurring financial income: -€2,208
- Gross operating margin +€510
up €510 (+2.0%), from €25,629 to €26,140
- Other operating charges +€305
up €305 (+4.0%), from €7,687 to €7,991
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €538,657 | €499,115 | -€39,542 | -7.3% |
| Fixed assets | 21/28 | €487,741 | €444,665 | -€43,076 | -8.8% |
| Tangible fixed assets | 22/27 | €487,643 | €444,567 | -€43,076 | -8.8% |
| Land and buildings | 22 | €487,643 | €444,567 | -€43,076 | -8.8% |
| Financial fixed assets | 28 | €98 | €98 | = | 0.0% |
| Current assets | 29/58 | €50,916 | €54,450 | +€3,534 | +6.9% |
| Amounts receivable after more than one year | 29 | €41,000 | €41,000 | = | 0.0% |
| Other amounts receivable | 291 | €41,000 | €41,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,916 | €13,450 | +€3,534 | +35.6% |
| Trade receivables | 40 | €7,500 | - | -€7,500 | |
| Other amounts receivable | 41 | €2,416 | €13,450 | +€11,034 | +456.7% |
| Total equity and liabilities | 10/49 | €538,657 | €499,115 | -€39,542 | -7.3% |
| Equity | 10/15 | €412,615 | €393,079 | -€19,535 | -4.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €350,615 | €331,079 | -€19,535 | -5.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €135,270 | €122,566 | -€12,704 | -9.4% |
| Distributable reserves | 133 | €209,145 | €202,313 | -€6,831 | -3.3% |
| Provisions and deferred taxes | 16 | €69,654 | €63,112 | -€6,542 | -9.4% |
| Deferred taxes | 168 | €69,654 | €63,112 | -€6,542 | -9.4% |
| Amounts payable | 17/49 | €56,389 | €42,923 | -€13,466 | -23.9% |
| Amounts payable after more than one year | 17 | €36,912 | €23,414 | -€13,499 | -36.6% |
| Financial debts | 170/4 | €16,912 | €3,414 | -€13,499 | -79.8% |
| Other amounts payable | 178/9 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,476 | €19,510 | +€33 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €13,768 | €14,549 | +€781 | +5.7% |
| Financial debts | 43 | €7 | - | -€7 | |
| Credit institutions | 430/8 | €7 | - | -€7 | |
| Trade debts | 44 | €4,471 | €1,733 | -€2,738 | -61.2% |
| Suppliers | 440/4 | €4,471 | €1,733 | -€2,738 | -61.2% |
| Other amounts payable | 47/48 | €1,231 | €3,228 | +€1,997 | +162.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,144 | €43,076 | -€19,068 | -30.7% |
| Other operating charges | 640/8 | €7,687 | €7,991 | +€305 | +4.0% |
| Gross operating margin | 9900 | €25,629 | €26,140 | +€510 | +2.0% |
| Operating profit (loss) | 9901 | -€44,202 | -€24,928 | +€19,274 | +43.6% |
| Financial income | 75/76B | €2,208 | €20 | -€2,188 | -99.1% |
| Recurring financial income | 75 | €2,208 | €20 | -€2,188 | -99.1% |
| Non-recurring financial income | 76B | €2,208 | - | -€2,208 | |
| Financial charges | 65/66B | €1,045 | €1,169 | +€124 | +11.8% |
| Recurring financial charges | 65 | €1,045 | €1,169 | +€124 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | -€43,038 | -€26,077 | +€16,962 | +39.4% |
| Transfer from deferred taxes | 780 | €6,542 | €6,542 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€36,497 | -€19,535 | +€16,962 | +46.5% |
| Transfer from tax-exempt reserves | 789 | €12,704 | €12,704 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,793 | -€6,831 | +€16,962 | +71.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.