CLARMAT: 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.
CLARMAT
Largest movements
- Cash -€82,362
down €82,362 (-25.8%), from €318,712 to €236,349
mainly Contributions, distributions and other (-€224,000) and Receivables within one year (-€69,770)
- Receivables within one year +€69,770
up €69,770 (+244%), from €28,630 to €98,400
of which Trade receivables: +€69,770
- Tangible fixed assets -€16,421
down €16,421 (-29.0%), from €56,538 to €40,117
of which Furniture and vehicles: -€14,675
- Other debts -€42,850
down €42,850 (-12.2%), from €351,135 to €308,285
- Tax, wage and social debts +€12,352
up €12,352 (+24.8%), from €49,891 to €62,244
- Gross operating margin +€123,236
up €123,236 (+62.3%), from €197,672 to €320,908
- Taxes +€35,410
up €35,410 (+82.3%), from €43,052 to €78,462
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 | €406,316 | €377,772 | -€28,543 | -7.0% |
| Fixed assets | 21/28 | €56,538 | €40,117 | -€16,421 | -29.0% |
| Tangible fixed assets | 22/27 | €56,538 | €40,117 | -€16,421 | -29.0% |
| Land and buildings | 22 | €9,338 | €7,592 | -€1,746 | -18.7% |
| Furniture and vehicles | 24 | €47,200 | €32,525 | -€14,675 | -31.1% |
| Current assets | 29/58 | €349,777 | €337,655 | -€12,122 | -3.5% |
| Amounts receivable within one year | 40/41 | €28,630 | €98,400 | +€69,770 | +244% |
| Trade receivables | 40 | €28,630 | €98,400 | +€69,770 | +244% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €318,712 | €236,349 | -€82,362 | -25.8% |
| Deferred charges and accrued income | 490/1 | €2,436 | €2,906 | +€470 | +19.3% |
| Total equity and liabilities | 10/49 | €406,316 | €377,772 | -€28,543 | -7.0% |
| Equity | 10/15 | €5,172 | €6,005 | +€833 | +16.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €172 | €1,005 | +€833 | +485% |
| Distributable reserves | 133 | €172 | €1,005 | +€833 | +485% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €401,144 | €371,767 | -€29,377 | -7.3% |
| Amounts payable within one year | 42/48 | €401,144 | €371,767 | -€29,377 | -7.3% |
| Trade debts | 44 | €117 | €1,239 | +€1,121 | +955% |
| Suppliers | 440/4 | €117 | €1,239 | +€1,121 | +955% |
| Taxes, remuneration and social security | 45 | €49,891 | €62,244 | +€12,352 | +24.8% |
| Taxes | 450/3 | €49,891 | €62,244 | +€12,352 | +24.8% |
| Other amounts payable | 47/48 | €351,135 | €308,285 | -€42,850 | -12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,473 | €17,539 | +€2,067 | +13.4% |
| Other operating charges | 640/8 | €815 | €666 | -€150 | -18.4% |
| Gross operating margin | 9900 | €197,672 | €320,908 | +€123,236 | +62.3% |
| Operating profit (loss) | 9901 | €181,384 | €302,703 | +€121,319 | +66.9% |
| Financial income | 75/76B | €0 | €667 | +€667 | +3,333,100% |
| Recurring financial income | 75 | €0 | €667 | +€667 | +3,333,100% |
| Financial charges | 65/66B | €104 | €75 | -€29 | -28.0% |
| Recurring financial charges | 65 | €104 | €75 | -€29 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €181,281 | €303,295 | +€122,014 | +67.3% |
| Income taxes | 67/77 | €43,052 | €78,462 | +€35,410 | +82.3% |
| Profit (loss) for the period | 9904 | €138,229 | €224,833 | +€86,604 | +62.7% |
| Profit (loss) for the period to be appropriated | 9905 | €138,229 | €224,833 | +€86,604 | +62.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.