CLARITY CONSULT: 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.
CLARITY CONSULT
Largest movements
- Cash -€49,728
down €49,728 (-71.8%), from €69,276 to €19,548
mainly Contributions, distributions and other (-€68,093) and Receivables within one year (-€8,757)
- Receivables within one year +€8,757
up €8,757 (+29.8%), from €29,416 to €38,173
of which Other amounts receivable: +€8,866
- Tangible fixed assets -€2,329
down €2,329 (-42.3%), from €5,507 to €3,178
- Profit (loss) carried forward -€59,310
down €59,310 (-100%), from €59,310 to €0
- Other debts +€22,900
up €22,900 (+69.6%), from €32,923 to €55,823
- Tax, wage and social debts -€7,282
down €7,282 (-95.4%), from €7,635 to €353
of which Taxes: -€4,435
- Gross operating margin -€63,567
down €63,567 (-78.0%), from €81,472 to €17,905
- Taxes -€13,570
down €13,570 (-78.9%), from €17,204 to €3,634
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 | €104,571 | €61,241 | -€43,330 | -41.4% |
| Fixed assets | 21/28 | €5,507 | €3,178 | -€2,329 | -42.3% |
| Tangible fixed assets | 22/27 | €5,507 | €3,178 | -€2,329 | -42.3% |
| Furniture and vehicles | 24 | €5,507 | €3,178 | -€2,329 | -42.3% |
| Current assets | 29/58 | €99,065 | €58,064 | -€41,001 | -41.4% |
| Amounts receivable within one year | 40/41 | €29,416 | €38,173 | +€8,757 | +29.8% |
| Trade receivables | 40 | €27,416 | €27,307 | -€109 | -0.4% |
| Other amounts receivable | 41 | €2,000 | €10,866 | +€8,866 | +443% |
| Cash at bank and in hand | 54/58 | €69,276 | €19,548 | -€49,728 | -71.8% |
| Deferred charges and accrued income | 490/1 | €373 | €343 | -€30 | -8.0% |
| Total equity and liabilities | 10/49 | €104,571 | €61,241 | -€43,330 | -41.4% |
| Equity | 10/15 | €62,310 | €3,000 | -€59,310 | -95.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,310 | €0 | -€59,310 | -100% |
| Amounts payable | 17/49 | €42,261 | €58,241 | +€15,980 | +37.8% |
| Amounts payable within one year | 42/48 | €42,261 | €58,241 | +€15,980 | +37.8% |
| Trade debts | 44 | €1,703 | €2,065 | +€362 | +21.2% |
| Suppliers | 440/4 | €1,703 | €2,065 | +€362 | +21.2% |
| Taxes, remuneration and social security | 45 | €7,635 | €353 | -€7,282 | -95.4% |
| Taxes | 450/3 | €4,787 | €353 | -€4,435 | -92.6% |
| Remuneration and social security | 454/9 | €2,847 | €0 | -€2,847 | -100% |
| Other amounts payable | 47/48 | €32,923 | €55,823 | +€22,900 | +69.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,148 | €4,245 | +€97 | +2.3% |
| Other operating charges | 640/8 | €657 | €1,055 | +€398 | +60.6% |
| Gross operating margin | 9900 | €81,472 | €17,905 | -€63,567 | -78.0% |
| Operating profit (loss) | 9901 | €76,667 | €12,605 | -€64,062 | -83.6% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €153 | €188 | +€35 | +22.8% |
| Recurring financial charges | 65 | €153 | €188 | +€35 | +22.8% |
| Profit (loss) for the period before taxes | 9903 | €76,514 | €12,417 | -€64,097 | -83.8% |
| Income taxes | 67/77 | €17,204 | €3,634 | -€13,570 | -78.9% |
| Profit (loss) for the period | 9904 | €59,310 | €8,783 | -€50,527 | -85.2% |
| Profit (loss) for the period to be appropriated | 9905 | €59,310 | €8,783 | -€50,527 | -85.2% |
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 26 October 2026 via checked.be.