Clarke Consulting: 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.
Clarke Consulting
Largest movements
- Cash -€5,111
down €5,111 (-6.7%), from €75,787 to €70,676
mainly Contributions, distributions and other (-€20,000) and Tax, wage and social debts (-€4,522)
- Tangible fixed assets +€890
up €890 (+17.2%), from €5,169 to €6,059
of which Furniture and vehicles: +€1,439
- Tax, wage and social debts -€4,522
down €4,522 (-49.5%), from €9,140 to €4,618
- Trade debts -€1,818
down €1,818 (-89.3%), from €2,037 to €219
- Profit (loss) carried forward +€1,502
up €1,502 (+510%), from €294 to €1,796
- Gross operating margin -€33,251
down €33,251 (-53.1%), from €62,595 to €29,344
- Taxes -€6,818
down €6,818 (-51.7%), from €13,182 to €6,364
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 | €81,839 | €76,801 | -€5,039 | -6.2% |
| Fixed assets | 21/28 | €5,169 | €6,059 | +€890 | +17.2% |
| Tangible fixed assets | 22/27 | €5,169 | €6,059 | +€890 | +17.2% |
| Land and buildings | 22 | €4,806 | €4,257 | -€549 | -11.4% |
| Furniture and vehicles | 24 | €363 | €1,802 | +€1,439 | +396% |
| Current assets | 29/58 | €76,670 | €70,741 | -€5,929 | -7.7% |
| Amounts receivable within one year | 40/41 | €883 | €65 | -€818 | -92.6% |
| Other amounts receivable | 41 | €883 | €65 | -€818 | -92.6% |
| Cash at bank and in hand | 54/58 | €75,787 | €70,676 | -€5,111 | -6.7% |
| Total equity and liabilities | 10/49 | €81,839 | €76,801 | -€5,039 | -6.2% |
| Equity | 10/15 | €22,568 | €24,070 | +€1,502 | +6.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €20,274 | €20,274 | = | 0.0% |
| Distributable reserves | 133 | €20,274 | €20,274 | = | 0.0% |
| Profit (loss) carried forward | 14 | €294 | €1,796 | +€1,502 | +510% |
| Amounts payable | 17/49 | €59,271 | €52,731 | -€6,540 | -11.0% |
| Amounts payable within one year | 42/48 | €59,271 | €52,731 | -€6,540 | -11.0% |
| Trade debts | 44 | €2,037 | €219 | -€1,818 | -89.3% |
| Suppliers | 440/4 | €2,037 | €219 | -€1,818 | -89.3% |
| Taxes, remuneration and social security | 45 | €9,140 | €4,618 | -€4,522 | -49.5% |
| Taxes | 450/3 | €9,140 | €4,618 | -€4,522 | -49.5% |
| Other amounts payable | 47/48 | €48,094 | €47,894 | -€200 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €591 | €1,005 | +€414 | +70.1% |
| Other operating charges | 640/8 | €451 | €400 | -€51 | -11.4% |
| Gross operating margin | 9900 | €62,595 | €29,344 | -€33,251 | -53.1% |
| Operating profit (loss) | 9901 | €61,553 | €27,939 | -€33,614 | -54.6% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €79 | €74 | -€5 | -6.8% |
| Recurring financial charges | 65 | €79 | €74 | -€5 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €61,476 | €27,866 | -€33,611 | -54.7% |
| Income taxes | 67/77 | €13,182 | €6,364 | -€6,818 | -51.7% |
| Profit (loss) for the period | 9904 | €48,294 | €21,502 | -€26,793 | -55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €48,294 | €21,502 | -€26,793 | -55.5% |
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 19 October 2026 via checked.be.