CLARIVIC: 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.
CLARIVIC
Largest movements
- Cash +€24,712
up €24,712 (+63.5%), from €38,892 to €63,603
mainly Net result for the year (+€37,308) and Depreciation (+€26,754)
- Tangible fixed assets -€23,582
down €23,582 (-9.4%), from €249,767 to €226,185
of which Furniture and vehicles: -€16,319
- Debts after one year -€23,790
down €23,790 (-17.9%), from €132,861 to €109,071
- Other debts +€15,411
up €15,411 (+39.1%), from €39,367 to €54,779
- Tax, wage and social debts +€3,839
up €3,839 (+43.3%), from €8,860 to €12,699
of which Taxes: +€5,254
- Reserves +€3,519
up €3,519 (+4.0%), from €88,441 to €91,960
- Write-downs -€34,000
down €34,000 (-100%), from €34,000 to €0
- Gross operating margin +€25,847
up €25,847 (+39.0%), from €66,306 to €92,152
- Taxes +€18,618
up €18,618 (+4,181%), from €445 to €19,064
- Financial charges -€2,666
down €2,666 (-25.8%), from €10,322 to €7,656
- Financial income -€1,565
down €1,565 (-97.8%), from €1,600 to €36
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 | €316,408 | €317,752 | +€1,344 | +0.4% |
| Fixed assets | 21/28 | €249,767 | €226,185 | -€23,582 | -9.4% |
| Tangible fixed assets | 22/27 | €249,767 | €226,185 | -€23,582 | -9.4% |
| Land and buildings | 22 | €196,911 | €189,647 | -€7,263 | -3.7% |
| Furniture and vehicles | 24 | €52,856 | €36,538 | -€16,319 | -30.9% |
| Current assets | 29/58 | €66,641 | €91,567 | +€24,926 | +37.4% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €26,899 | €26,084 | -€815 | -3.0% |
| Trade receivables | 40 | €16,939 | €26,084 | +€9,145 | +54.0% |
| Other amounts receivable | 41 | €9,960 | €0 | -€9,960 | -100% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €38,892 | €63,603 | +€24,712 | +63.5% |
| Deferred charges and accrued income | 490/1 | €851 | €1,879 | +€1,029 | +121% |
| Total equity and liabilities | 10/49 | €316,408 | €317,752 | +€1,344 | +0.4% |
| Equity | 10/15 | €110,541 | €116,960 | +€6,419 | +5.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €88,441 | €91,960 | +€3,519 | +4.0% |
| Distributable reserves | 133 | €88,441 | €91,960 | +€3,519 | +4.0% |
| Profit (loss) carried forward | 14 | -€2,900 | €0 | +€2,900 | |
| Amounts payable | 17/49 | €205,867 | €200,792 | -€5,075 | -2.5% |
| Amounts payable after more than one year | 17 | €132,861 | €109,071 | -€23,790 | -17.9% |
| Financial debts | 170/4 | €132,861 | €109,071 | -€23,790 | -17.9% |
| Amounts payable within one year | 42/48 | €72,447 | €91,699 | +€19,252 | +26.6% |
| Current portion of amounts payable after more than one year | 42 | €23,448 | €23,790 | +€342 | +1.5% |
| Trade debts | 44 | €772 | €432 | -€340 | -44.0% |
| Suppliers | 440/4 | €772 | €432 | -€340 | -44.0% |
| Taxes, remuneration and social security | 45 | €8,860 | €12,699 | +€3,839 | +43.3% |
| Taxes | 450/3 | €7,445 | €12,699 | +€5,254 | +70.6% |
| Remuneration and social security | 454/9 | €1,415 | €0 | -€1,415 | -100% |
| Other amounts payable | 47/48 | €39,367 | €54,779 | +€15,411 | +39.1% |
| Accrued charges and deferred income | 492/3 | €559 | €21 | -€538 | -96.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,582 | €26,754 | +€1,172 | +4.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €34,000 | €0 | -€34,000 | -100% |
| Other operating charges | 640/8 | €1,155 | €1,190 | +€35 | +3.0% |
| Non-recurring operating charges | 66A | - | €217 | +€217 | |
| Gross operating margin | 9900 | €66,306 | €92,152 | +€25,847 | +39.0% |
| Operating profit (loss) | 9901 | €5,569 | €63,992 | +€58,423 | +1,049% |
| Financial income | 75/76B | €1,600 | €36 | -€1,565 | -97.8% |
| Recurring financial income | 75 | €1,600 | €36 | -€1,565 | -97.8% |
| Financial charges | 65/66B | €10,322 | €7,656 | -€2,666 | -25.8% |
| Recurring financial charges | 65 | €10,322 | €7,656 | -€2,666 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,153 | €56,372 | +€59,525 | |
| Income taxes | 67/77 | €445 | €19,064 | +€18,618 | +4,181% |
| Profit (loss) for the period | 9904 | -€3,598 | €37,308 | +€40,906 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,598 | €37,308 | +€40,906 |
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 17 October 2026 via checked.be.