CLARNIBO: 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.
CLARNIBO
Largest movements
- Tangible fixed assets -€28,467
down €28,467 (-24.4%), from €116,640 to €88,173
of which Furniture and vehicles: -€26,532
- Cash -€4,595
down €4,595 (-50.2%), from €9,146 to €4,551
mainly Current portion of long-term debt (-€29,403) and Net result for the year (-€6,383)
- Current portion of long-term debt -€29,403
no longer reported in 2025 (was €29,403)
- Profit (loss) carried forward -€6,383
down €6,383 (-13.9%), from €45,874 to €39,491
- Tax, wage and social debts +€3,260
up €3,260 (+78.0%), from €4,180 to €7,439
- Depreciation +€6,084
up €6,084 (+27.2%), from €22,383 to €28,467
- Gross operating margin -€4,408
down €4,408 (-13.8%), from €32,030 to €27,622
- Financial charges -€2,699
down €2,699 (-41.5%), from €6,500 to €3,801
of which Non-recurring financial charges: -€2,941
- Taxes -€1,338
down €1,338 (-58.8%), from €2,274 to €936
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 | €154,225 | €121,800 | -€32,425 | -21.0% |
| Fixed assets | 21/28 | €116,640 | €88,173 | -€28,467 | -24.4% |
| Tangible fixed assets | 22/27 | €116,640 | €88,173 | -€28,467 | -24.4% |
| Plant, machinery and equipment | 23 | €909 | €51 | -€858 | -94.4% |
| Furniture and vehicles | 24 | €102,096 | €75,565 | -€26,532 | -26.0% |
| Other tangible fixed assets | 26 | €13,635 | €12,557 | -€1,078 | -7.9% |
| Current assets | 29/58 | €37,585 | €33,627 | -€3,958 | -10.5% |
| Amounts receivable within one year | 40/41 | €27,712 | €27,625 | -€87 | -0.3% |
| Trade receivables | 40 | €27,012 | €27,376 | +€364 | +1.3% |
| Other amounts receivable | 41 | €700 | €248 | -€452 | -64.5% |
| Cash at bank and in hand | 54/58 | €9,146 | €4,551 | -€4,595 | -50.2% |
| Deferred charges and accrued income | 490/1 | €727 | €1,452 | +€724 | +99.6% |
| Total equity and liabilities | 10/49 | €154,225 | €121,800 | -€32,425 | -21.0% |
| Equity | 10/15 | €50,874 | €44,491 | -€6,383 | -12.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,874 | €39,491 | -€6,383 | -13.9% |
| Amounts payable | 17/49 | €103,352 | €77,309 | -€26,042 | -25.2% |
| Amounts payable after more than one year | 17 | €69,053 | €69,053 | = | 0.0% |
| Financial debts | 170/4 | €69,053 | €69,053 | = | 0.0% |
| Amounts payable within one year | 42/48 | €34,299 | €7,973 | -€26,325 | -76.8% |
| Current portion of amounts payable after more than one year | 42 | €29,403 | - | -€29,403 | |
| Trade debts | 44 | €716 | €534 | -€182 | -25.4% |
| Suppliers | 440/4 | €716 | €534 | -€182 | -25.4% |
| Taxes, remuneration and social security | 45 | €4,180 | €7,439 | +€3,260 | +78.0% |
| Taxes | 450/3 | €4,180 | €7,439 | +€3,260 | +78.0% |
| Accrued charges and deferred income | 492/3 | - | €283 | +€283 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,383 | €28,467 | +€6,084 | +27.2% |
| Other operating charges | 640/8 | €987 | €800 | -€187 | -18.9% |
| Gross operating margin | 9900 | €32,030 | €27,622 | -€4,408 | -13.8% |
| Operating profit (loss) | 9901 | €8,660 | -€1,645 | -€10,305 | |
| Financial income | 75/76B | €163 | - | -€163 | |
| Recurring financial income | 75 | €163 | - | -€163 | |
| Financial charges | 65/66B | €6,500 | €3,801 | -€2,699 | -41.5% |
| Recurring financial charges | 65 | €3,559 | €3,801 | +€242 | +6.8% |
| Non-recurring financial charges | 66B | €2,941 | - | -€2,941 | |
| Profit (loss) for the period before taxes | 9903 | €2,322 | -€5,446 | -€7,769 | |
| Income taxes | 67/77 | €2,274 | €936 | -€1,338 | -58.8% |
| Profit (loss) for the period | 9904 | €48 | -€6,383 | -€6,431 | |
| Profit (loss) for the period to be appropriated | 9905 | €48 | -€6,383 | -€6,431 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.