Claro C&C: 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 C&C
Largest movements
- Cash +€77,462
up €77,462 (+493.0%), from €15,713 to €93,175
mainly Net result for the year (+€48,373) and Trade debts (+€14,539)
- Receivables within one year -€13,374
down €13,374 (-35.7%), from €37,474 to €24,100
- Reserves +€48,370
up €48,370 (+221.0%), from €21,890 to €70,260
- Trade debts +€14,539
up €14,539 (+344.2%), from €4,224 to €18,763
- Other debts +€2,061
up €2,061 (+21.7%), from €9,511 to €11,572
- Tax, wage and social debts -€1,610
down €1,610 (-8.8%), from €18,242 to €16,632
- Gross operating margin +€37,103
up €37,103 (+120.6%), from €30,768 to €67,871
- Taxes +€10,351
up €10,351 (+120.0%), from €8,627 to €18,977
From the 2025 result to the 2026 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.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,465 | €118,053 | +€63,588 | +116.8% |
| Fixed assets | 21/28 | €1,278 | €778 | -€500 | -39.1% |
| Tangible fixed assets | 22/27 | €1,278 | €778 | -€500 | -39.1% |
| Plant, machinery and equipment | 23 | €1,278 | €778 | -€500 | -39.1% |
| Current assets | 29/58 | €53,187 | €117,275 | +€64,088 | +120.5% |
| Amounts receivable within one year | 40/41 | €37,474 | €24,100 | -€13,374 | -35.7% |
| Trade receivables | 40 | €37,474 | €24,100 | -€13,374 | -35.7% |
| Cash at bank and in hand | 54/58 | €15,713 | €93,175 | +€77,462 | +493.0% |
| Total equity and liabilities | 10/49 | €54,465 | €118,053 | +€63,588 | +116.8% |
| Equity | 10/15 | €21,992 | €70,366 | +€48,373 | +220.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €21,890 | €70,260 | +€48,370 | +221.0% |
| Distributable reserves | 133 | €21,890 | €70,260 | +€48,370 | +221.0% |
| Profit (loss) carried forward | 14 | €2 | €6 | +€3 | +137.2% |
| Amounts payable | 17/49 | €32,472 | €47,687 | +€15,215 | +46.9% |
| Amounts payable within one year | 42/48 | €31,977 | €46,967 | +€14,990 | +46.9% |
| Trade debts | 44 | €4,224 | €18,763 | +€14,539 | +344.2% |
| Suppliers | 440/4 | €4,224 | €18,763 | +€14,539 | +344.2% |
| Taxes, remuneration and social security | 45 | €18,242 | €16,632 | -€1,610 | -8.8% |
| Taxes | 450/3 | €18,242 | €16,632 | -€1,610 | -8.8% |
| Other amounts payable | 47/48 | €9,511 | €11,572 | +€2,061 | +21.7% |
| Accrued charges and deferred income | 492/3 | €496 | €721 | +€225 | +45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €222 | €500 | +€278 | +125.3% |
| Gross operating margin | 9900 | €30,768 | €67,871 | +€37,103 | +120.6% |
| Operating profit (loss) | 9901 | €30,546 | €67,371 | +€36,825 | +120.6% |
| Financial income | 75/76B | - | €47 | +€47 | |
| Recurring financial income | 75 | - | €47 | +€47 | |
| Financial charges | 65/66B | €27 | €68 | +€41 | +152.3% |
| Recurring financial charges | 65 | €27 | €68 | +€41 | +152.3% |
| Profit (loss) for the period before taxes | 9903 | €30,519 | €67,351 | +€36,831 | +120.7% |
| Income taxes | 67/77 | €8,627 | €18,977 | +€10,351 | +120.0% |
| Profit (loss) for the period | 9904 | €21,892 | €48,373 | +€26,481 | +121.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,892 | €48,373 | +€26,481 | +121.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.