CLARITY MANAGEMENT: 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 MANAGEMENT
Largest movements
- Current investments -€29,003
no longer reported in 2025 (was €29,003)
- Cash +€12,014
new in 2025: €12,014
mainly Current investments (+€29,003) and Depreciation (+€1,460)
- Receivables within one year +€3,159
up €3,159 (+11.3%), from €27,908 to €31,067
- Tax, wage and social debts -€12,122
no longer reported in 2025 (was €12,122)
- Profit (loss) carried forward -€2,113
down €2,113 (-4.6%), from €45,872 to €43,758
- Gross operating margin -€60,928
down €60,928, from €60,465 to -€463
- Taxes -€12,122
down €12,122, from €12,122 to -€0
- Depreciation -€959
down €959 (-39.6%), from €2,419 to €1,460
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 | €61,290 | €47,098 | -€14,192 | -23.2% |
| Fixed assets | 21/28 | €4,380 | €4,018 | -€362 | -8.3% |
| Tangible fixed assets | 22/27 | €4,380 | €4,018 | -€362 | -8.3% |
| Furniture and vehicles | 24 | €4,380 | €4,018 | -€362 | -8.3% |
| Current assets | 29/58 | €56,911 | €43,080 | -€13,830 | -24.3% |
| Amounts receivable within one year | 40/41 | €27,908 | €31,067 | +€3,159 | +11.3% |
| Other amounts receivable | 41 | €27,908 | €31,067 | +€3,159 | +11.3% |
| Current investments | 50/53 | €29,003 | - | -€29,003 | |
| Cash at bank and in hand | 54/58 | - | €12,014 | +€12,014 | |
| Total equity and liabilities | 10/49 | €61,290 | €47,098 | -€14,192 | -23.2% |
| Equity | 10/15 | €48,872 | €46,758 | -€2,113 | -4.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,872 | €43,758 | -€2,113 | -4.6% |
| Amounts payable | 17/49 | €12,419 | €340 | -€12,079 | -97.3% |
| Amounts payable within one year | 42/48 | €12,419 | €340 | -€12,079 | -97.3% |
| Trade debts | 44 | €297 | €340 | +€44 | +14.7% |
| Suppliers | 440/4 | €297 | €340 | +€44 | +14.7% |
| Taxes, remuneration and social security | 45 | €12,122 | - | -€12,122 | |
| Taxes | 450/3 | €12,122 | - | -€12,122 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,419 | €1,460 | -€959 | -39.6% |
| Other operating charges | 640/8 | - | €66 | +€66 | |
| Gross operating margin | 9900 | €60,465 | -€463 | -€60,928 | |
| Operating profit (loss) | 9901 | €58,046 | -€1,989 | -€60,035 | |
| Financial charges | 65/66B | €52 | €125 | +€73 | +140% |
| Recurring financial charges | 65 | €52 | €125 | +€73 | +140% |
| Profit (loss) for the period before taxes | 9903 | €57,994 | -€2,113 | -€60,107 | |
| Income taxes | 67/77 | €12,122 | -€0 | -€12,122 | |
| Profit (loss) for the period | 9904 | €45,872 | -€2,113 | -€47,985 | |
| Profit (loss) for the period to be appropriated | 9905 | €45,872 | -€2,113 | -€47,985 |
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 19 October 2026 via checked.be.