Clarity Consulting: what changed
Clarity Consulting
Largest movements
- Receivables within one year +€11,133
up €11,133 (+60.1%), from €18,538 to €29,672
of which Trade receivables: +€24,634
- Cash -€3,843
down €3,843 (-71.7%), from €5,361 to €1,518
mainly Contributions, distributions and other (-€35,000) and Receivables within one year (-€11,133)
- Tangible fixed assets -€1,550
down €1,550 (-27.8%), from €5,572 to €4,022
- Tax, wage and social debts +€4,595
up €4,595 (+50.2%), from €9,162 to €13,756
of which Taxes: +€4,595
- Trade debts -€3,190
down €3,190 (-34.7%), from €9,198 to €6,009
- Profit (loss) carried forward +€2,846
up €2,846, from -€2,725 to €121
- Other debts +€1,998
up €1,998, from €0 to €1,998
- Short-term financial debts -€481
down €481 (-25.3%), from €1,904 to €1,423
- Gross operating margin +€79,801
up €79,801, from -€32,299 to €47,502
- Taxes +€4,509
up €4,509, from -€185 to €4,324
- Other operating charges +€1,220
new in 2025: €1,220
- Financial income -€994
down €994 (-99.0%), from €1,005 to €10
- Depreciation +€512
up €512 (+17.6%), from €2,910 to €3,422
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,572 | €35,307 | +€5,734 | +19.4% |
| Fixed assets | 21/28 | €5,572 | €4,022 | -€1,550 | -27.8% |
| Tangible fixed assets | 22/27 | €5,572 | €4,022 | -€1,550 | -27.8% |
| Furniture and vehicles | 24 | €5,572 | €4,022 | -€1,550 | -27.8% |
| Current assets | 29/58 | €24,000 | €31,285 | +€7,284 | +30.4% |
| Amounts receivable within one year | 40/41 | €18,538 | €29,672 | +€11,133 | +60.1% |
| Trade receivables | 40 | €3,361 | €27,995 | +€24,634 | +733% |
| Other amounts receivable | 41 | €15,177 | €1,676 | -€13,501 | -89.0% |
| Cash at bank and in hand | 54/58 | €5,361 | €1,518 | -€3,843 | -71.7% |
| Deferred charges and accrued income | 490/1 | €101 | €95 | -€6 | -5.9% |
| Total equity and liabilities | 10/49 | €29,572 | €35,307 | +€5,734 | +19.4% |
| Equity | 10/15 | €9,275 | €12,121 | +€2,846 | +30.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €9,500 | €9,500 | = | 0.0% |
| Distributable reserves | 133 | €9,500 | €9,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,725 | €121 | +€2,846 | |
| Amounts payable | 17/49 | €20,297 | €23,186 | +€2,888 | +14.2% |
| Amounts payable within one year | 42/48 | €20,264 | €23,186 | +€2,921 | +14.4% |
| Financial debts | 43 | €1,904 | €1,423 | -€481 | -25.3% |
| Credit institutions | 430/8 | €1,904 | €1,423 | -€481 | -25.3% |
| Trade debts | 44 | €9,198 | €6,009 | -€3,190 | -34.7% |
| Suppliers | 440/4 | €9,198 | €6,009 | -€3,190 | -34.7% |
| Taxes, remuneration and social security | 45 | €9,162 | €13,756 | +€4,595 | +50.2% |
| Taxes | 450/3 | €9,162 | €13,756 | +€4,595 | +50.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €1,998 | +€1,998 | |
| Accrued charges and deferred income | 492/3 | €33 | €0 | -€33 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,910 | €3,422 | +€512 | +17.6% |
| Other operating charges | 640/8 | - | €1,220 | +€1,220 | |
| Gross operating margin | 9900 | -€32,299 | €47,502 | +€79,801 | |
| Operating profit (loss) | 9901 | -€35,209 | €42,860 | +€78,069 | |
| Financial income | 75/76B | €1,005 | €10 | -€994 | -99.0% |
| Recurring financial income | 75 | €1,005 | €10 | -€994 | -99.0% |
| Financial charges | 65/66B | €695 | €700 | +€5 | +0.8% |
| Recurring financial charges | 65 | €695 | €700 | +€5 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | -€34,899 | €42,170 | +€77,069 | |
| Income taxes | 67/77 | -€185 | €4,324 | +€4,509 | |
| Profit (loss) for the period | 9904 | -€34,715 | €37,846 | +€72,561 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,715 | €37,846 | +€72,561 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.