Claritas: 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.
Claritas
Largest movements
- Receivables within one year +€101,476
up €101,476 (+85.9%), from €118,072 to €219,549
of which Other amounts receivable: +€118,906
- Cash -€41,734
down €41,734 (-75.8%), from €55,056 to €13,322
mainly Receivables within one year (-€101,476) and Debts after one year (-€31,893)
- Intangible fixed assets -€20,000
down €20,000 (-50.6%), from €39,539 to €19,539
- Tangible fixed assets -€11,089
down €11,089 (-33.5%), from €33,095 to €22,006
- Profit (loss) carried forward +€86,109
up €86,109 (+70.5%), from €122,220 to €208,329
- Debts after one year -€31,893
down €31,893 (-71.9%), from €44,337 to €12,444
- Short-term financial debts -€10,474
down €10,474 (-57.9%), from €18,075 to €7,601
- Tax, wage and social debts -€9,199
down €9,199 (-50.0%), from €18,387 to €9,188
- Other debts -€6,219
down €6,219 (-100%), from €6,219 to €0
- Gross operating margin -€51,515
down €51,515 (-27.4%), from €188,122 to €136,607
- Taxes -€12,000
down €12,000 (-34.0%), from €35,326 to €23,326
- Financial income +€2,670
up €2,670 (+54.9%), from €4,865 to €7,535
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 | €247,652 | €278,032 | +€30,380 | +12.3% |
| Fixed assets | 21/28 | €72,633 | €41,544 | -€31,089 | -42.8% |
| Intangible fixed assets | 21 | €39,539 | €19,539 | -€20,000 | -50.6% |
| Tangible fixed assets | 22/27 | €33,095 | €22,006 | -€11,089 | -33.5% |
| Furniture and vehicles | 24 | €33,095 | €22,006 | -€11,089 | -33.5% |
| Current assets | 29/58 | €175,019 | €236,487 | +€61,468 | +35.1% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €118,072 | €219,549 | +€101,476 | +85.9% |
| Trade receivables | 40 | €32,513 | €15,083 | -€17,430 | -53.6% |
| Other amounts receivable | 41 | €85,560 | €204,466 | +€118,906 | +139% |
| Cash at bank and in hand | 54/58 | €55,056 | €13,322 | -€41,734 | -75.8% |
| Deferred charges and accrued income | 490/1 | €1,890 | €3,616 | +€1,726 | +91.3% |
| Total equity and liabilities | 10/49 | €247,652 | €278,032 | +€30,380 | +12.3% |
| Equity | 10/15 | €127,220 | €213,329 | +€86,109 | +67.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €122,220 | €208,329 | +€86,109 | +70.5% |
| Amounts payable | 17/49 | €120,432 | €64,702 | -€55,730 | -46.3% |
| Amounts payable after more than one year | 17 | €44,337 | €12,444 | -€31,893 | -71.9% |
| Financial debts | 170/4 | €44,337 | €12,444 | -€31,893 | -71.9% |
| Amounts payable within one year | 42/48 | €76,094 | €51,999 | -€24,096 | -31.7% |
| Current portion of amounts payable after more than one year | 42 | €32,856 | €33,613 | +€757 | +2.3% |
| Financial debts | 43 | €18,075 | €7,601 | -€10,474 | -57.9% |
| Credit institutions | 430/8 | €18,075 | €7,601 | -€10,474 | -57.9% |
| Trade debts | 44 | €558 | €1,596 | +€1,039 | +186% |
| Suppliers | 440/4 | €558 | €1,596 | +€1,039 | +186% |
| Taxes, remuneration and social security | 45 | €18,387 | €9,188 | -€9,199 | -50.0% |
| Taxes | 450/3 | €18,387 | €9,188 | -€9,199 | -50.0% |
| Other amounts payable | 47/48 | €6,219 | €0 | -€6,219 | -100% |
| Accrued charges and deferred income | 492/3 | - | €259 | +€259 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,131 | €31,089 | -€42 | -0.1% |
| Other operating charges | 640/8 | €1,086 | €573 | -€513 | -47.3% |
| Gross operating margin | 9900 | €188,122 | €136,607 | -€51,515 | -27.4% |
| Operating profit (loss) | 9901 | €155,906 | €104,946 | -€50,960 | -32.7% |
| Financial income | 75/76B | €4,865 | €7,535 | +€2,670 | +54.9% |
| Recurring financial income | 75 | €4,865 | €7,535 | +€2,670 | +54.9% |
| Financial charges | 65/66B | €3,224 | €3,046 | -€179 | -5.5% |
| Recurring financial charges | 65 | €3,224 | €3,046 | -€179 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €157,547 | €109,435 | -€48,111 | -30.5% |
| Income taxes | 67/77 | €35,326 | €23,326 | -€12,000 | -34.0% |
| Profit (loss) for the period | 9904 | €122,220 | €86,109 | -€36,111 | -29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €122,220 | €86,109 | -€36,111 | -29.5% |
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.