Claro 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.
Claro Consulting
Largest movements
- Cash +€35,799
up €35,799 (+2297.9%), from €1,558 to €37,357
mainly Net result for the year (+€50,719) and Debts after one year (+€16,271)
- Tangible fixed assets +€29,122
up €29,122 (+1690.8%), from €1,722 to €30,844
- Receivables within one year +€5,410
up €5,410 (+38.1%), from €14,211 to €19,621
of which Trade receivables: +€4,835
- Reserves +€44,600
new in 2025: €44,600
- Debts after one year +€16,271
new in 2025: €16,271
- Current portion of long-term debt +€7,729
new in 2025: €7,729
- Profit (loss) carried forward +€6,119
up €6,119, from -€6,057 to €62
- Other debts -€3,020
down €3,020 (-23.8%), from €12,688 to €9,667
- Gross operating margin +€70,653
up €70,653, from -€5,356 to €65,297
- Taxes +€12,486
new in 2025: €12,486
- Depreciation +€1,160
up €1,160 (+417.8%), from €278 to €1,438
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.
Cash bridge derived
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 | €19,663 | €89,340 | +€69,677 | +354.4% |
| Fixed assets | 21/28 | €1,722 | €30,844 | +€29,122 | +1690.8% |
| Tangible fixed assets | 22/27 | €1,722 | €30,844 | +€29,122 | +1690.8% |
| Furniture and vehicles | 24 | €1,722 | €30,844 | +€29,122 | +1690.8% |
| Current assets | 29/58 | €17,941 | €58,496 | +€40,555 | +226.1% |
| Amounts receivable within one year | 40/41 | €14,211 | €19,621 | +€5,410 | +38.1% |
| Trade receivables | 40 | €14,211 | €19,046 | +€4,835 | +34.0% |
| Other amounts receivable | 41 | - | €575 | +€575 | |
| Cash at bank and in hand | 54/58 | €1,558 | €37,357 | +€35,799 | +2297.9% |
| Deferred charges and accrued income | 490/1 | €2,172 | €1,518 | -€654 | -30.1% |
| Total equity and liabilities | 10/49 | €19,663 | €89,340 | +€69,677 | +354.4% |
| Equity | 10/15 | -€5,057 | €45,662 | +€50,719 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €44,600 | +€44,600 | |
| Distributable reserves | 133 | - | €44,600 | +€44,600 | |
| Profit (loss) carried forward | 14 | -€6,057 | €62 | +€6,119 | |
| Amounts payable | 17/49 | €24,720 | €43,678 | +€18,958 | +76.7% |
| Amounts payable after more than one year | 17 | - | €16,271 | +€16,271 | |
| Financial debts | 170/4 | - | €16,271 | +€16,271 | |
| Amounts payable within one year | 42/48 | €24,720 | €27,407 | +€2,687 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | - | €7,729 | +€7,729 | |
| Trade debts | 44 | €1,792 | €49 | -€1,742 | -97.2% |
| Suppliers | 440/4 | €1,792 | €49 | -€1,742 | -97.2% |
| Taxes, remuneration and social security | 45 | €10,241 | €9,962 | -€279 | -2.7% |
| Taxes | 450/3 | €7,241 | €9,962 | +€2,721 | +37.6% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €12,688 | €9,667 | -€3,020 | -23.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €278 | €1,438 | +€1,160 | +417.8% |
| Other operating charges | 640/8 | €387 | €510 | +€122 | +31.6% |
| Gross operating margin | 9900 | -€5,356 | €65,297 | +€70,653 | |
| Operating profit (loss) | 9901 | -€6,021 | €63,350 | +€69,371 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €36 | €147 | +€111 | +304.7% |
| Recurring financial charges | 65 | €36 | €147 | +€111 | +304.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,057 | €63,205 | +€69,263 | |
| Income taxes | 67/77 | - | €12,486 | +€12,486 | |
| Profit (loss) for the period | 9904 | -€6,057 | €50,719 | +€56,776 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,057 | €50,719 | +€56,776 |
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 11 October 2026 via checked.be.