CLARO BOUW: 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.
CLARO BOUW
Largest movements
- Receivables within one year +€45,416
up €45,416 (+32.8%), from €138,449 to €183,865
of which Trade receivables: +€52,210
- Cash +€26,877
up €26,877 (+622%), from €4,321 to €31,198
mainly Net result for the year (+€57,146) and Receivables after one year (+€17,000)
- Receivables after one year -€17,000
down €17,000 (-21.3%), from €80,000 to €63,000
- Tangible fixed assets +€8,980
up €8,980 (+904%), from €993 to €9,973
of which Furniture and vehicles: +€9,668
- Financial fixed assets -€3,000
down €3,000 (-41.8%), from €7,175 to €4,175
- Reserves +€57,146
up €57,146 (+38.5%), from €148,263 to €205,408
- Other debts -€10,308
down €10,308 (-91.3%), from €11,289 to €981
- Tax, wage and social debts +€9,615
up €9,615 (+86.4%), from €11,127 to €20,743
of which Taxes: +€12,115
- Other operating charges -€37,104
down €37,104 (-94.8%), from €39,154 to €2,050
- Gross operating margin +€29,228
up €29,228 (+44.3%), from €66,015 to €95,243
- Taxes +€21,704
up €21,704 (+253%), from €8,591 to €30,294
- Depreciation +€996
up €996 (+174%), from €573 to €1,569
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 | €235,257 | €293,622 | +€58,365 | +24.8% |
| Fixed assets | 21/28 | €8,168 | €14,148 | +€5,980 | +73.2% |
| Tangible fixed assets | 22/27 | €993 | €9,973 | +€8,980 | +904% |
| Plant, machinery and equipment | 23 | €993 | €305 | -€688 | -69.3% |
| Furniture and vehicles | 24 | - | €9,668 | +€9,668 | |
| Financial fixed assets | 28 | €7,175 | €4,175 | -€3,000 | -41.8% |
| Current assets | 29/58 | €227,089 | €279,474 | +€52,385 | +23.1% |
| Amounts receivable after more than one year | 29 | €80,000 | €63,000 | -€17,000 | -21.3% |
| Other amounts receivable | 291 | €80,000 | €63,000 | -€17,000 | -21.3% |
| Amounts receivable within one year | 40/41 | €138,449 | €183,865 | +€45,416 | +32.8% |
| Trade receivables | 40 | €121,405 | €173,615 | +€52,210 | +43.0% |
| Other amounts receivable | 41 | €17,044 | €10,250 | -€6,795 | -39.9% |
| Cash at bank and in hand | 54/58 | €4,321 | €31,198 | +€26,877 | +622% |
| Deferred charges and accrued income | 490/1 | €4,319 | €1,412 | -€2,907 | -67.3% |
| Total equity and liabilities | 10/49 | €235,257 | €293,622 | +€58,365 | +24.8% |
| Equity | 10/15 | €154,463 | €211,608 | +€57,146 | +37.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €148,263 | €205,408 | +€57,146 | +38.5% |
| Distributable reserves | 133 | €148,263 | €205,408 | +€57,146 | +38.5% |
| Amounts payable | 17/49 | €80,794 | €82,014 | +€1,219 | +1.5% |
| Amounts payable within one year | 42/48 | €80,794 | €79,514 | -€1,281 | -1.6% |
| Trade debts | 44 | €58,378 | €57,790 | -€588 | -1.0% |
| Suppliers | 440/4 | €58,378 | €57,790 | -€588 | -1.0% |
| Taxes, remuneration and social security | 45 | €11,127 | €20,743 | +€9,615 | +86.4% |
| Taxes | 450/3 | €8,627 | €20,743 | +€12,115 | +140% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €11,289 | €981 | -€10,308 | -91.3% |
| Accrued charges and deferred income | 492/3 | - | €2,500 | +€2,500 | |
| Non-recurring operating income | 76A | €200 | - | -€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €573 | €1,569 | +€996 | +174% |
| Other operating charges | 640/8 | €39,154 | €2,050 | -€37,104 | -94.8% |
| Gross operating margin | 9900 | €66,015 | €95,243 | +€29,228 | +44.3% |
| Operating profit (loss) | 9901 | €26,288 | €91,624 | +€65,336 | +249% |
| Financial income | 75/76B | €1,335 | €1,722 | +€388 | +29.0% |
| Recurring financial income | 75 | €1,335 | €1,722 | +€388 | +29.0% |
| Financial charges | 65/66B | €5,144 | €5,906 | +€762 | +14.8% |
| Recurring financial charges | 65 | €5,144 | €5,906 | +€762 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | €22,478 | €87,440 | +€64,962 | +289% |
| Income taxes | 67/77 | €8,591 | €30,294 | +€21,704 | +253% |
| Profit (loss) for the period | 9904 | €13,888 | €57,146 | +€43,258 | +311% |
| Profit (loss) for the period to be appropriated | 9905 | €13,888 | €57,146 | +€43,258 | +311% |
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 29 October 2026 via checked.be.