CLARO MANAGEMENT & CONSULTING: what changed
What changed
CLARO MANAGEMENT & CONSULTING
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€3,755
2024 · €19,249-€23,004
Equity
€74,291
2024 · €78,046-€3,755
Cash
€14,008
2024 · €8,628+€5,380
Balance sheet total
€1.2m
2024 · €1.2m+€19,734
Largest movements
Assets
- Tangible fixed assets +€55,040
up €55,040 (+4.8%), from €1.2m to €1.2m
- Receivables within one year -€40,756
down €40,756 (-71.3%), from €57,131 to €16,375
of which Trade receivables: -€44,925
Equity and liabilities
- Debts after one year +€192,066
up €192,066 (+27.1%), from €708,670 to €900,736
- Trade debts -€190,949
down €190,949 (-85.4%), from €223,468 to €32,518
- Other debts +€40,000
up €40,000 (+36.6%), from €109,400 to €149,400
- Tax, wage and social debts -€23,783
down €23,783 (-78.4%), from €30,326 to €6,543
of which Remuneration and social security: -€12,763
Income statement
- Staff costs -€52,095
down €52,095 (-51.7%), from €100,861 to €48,766
- Gross operating margin -€44,324
down €44,324 (-25.7%), from €172,804 to €128,480
- Depreciation +€20,343
up €20,343 (+61.7%), from €32,960 to €53,304
- Financial charges +€16,344
up €16,344 (+181%), from €9,034 to €25,378
- Other operating charges -€4,390
down €4,390 (-49.3%), from €8,914 to €4,524
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€19,249
Gross operating margin
-€44,324
Staff costs
+€52,095
Depreciation
-€20,343
Other operating charges
+€4,390
Financial income
-€464
Financial charges
-€16,344
Taxes
+€1,986
Result 2025
-€3,755
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€87,573
Investment
-€108,344
Financing
+€201,297
Cash 2024
€8,628
From operations (derived)
-€87,573
Net result for the year
-€3,755
Depreciation
+€53,304
Receivables within one year
+€40,756
Deferred charges and accrued income
-€70
Trade debts
-€190,949
Tax, wage and social debts
-€23,783
Advances received
+€1,924
Other debts
+€40,000
Accrued charges and deferred income
-€5,000
Investment (derived)
-€108,344
Investment in fixed assets (net)
-€108,344
Financing
+€201,297
Debts after one year
+€192,066
Current portion of long-term debt
+€9,231
Cash 2025
€14,008
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,218,853 | €1,238,588 | +€19,734 | +1.6% |
| Fixed assets | 21/28 | €1,150,439 | €1,205,479 | +€55,040 | +4.8% |
| Tangible fixed assets | 22/27 | €1,150,439 | €1,205,479 | +€55,040 | +4.8% |
| Land and buildings | 22 | €1,150,439 | €1,205,479 | +€55,040 | +4.8% |
| Current assets | 29/58 | €68,415 | €33,109 | -€35,306 | -51.6% |
| Amounts receivable within one year | 40/41 | €57,131 | €16,375 | -€40,756 | -71.3% |
| Trade receivables | 40 | €44,925 | - | -€44,925 | |
| Other amounts receivable | 41 | €12,206 | €16,375 | +€4,169 | +34.2% |
| Cash at bank and in hand | 54/58 | €8,628 | €14,008 | +€5,380 | +62.4% |
| Deferred charges and accrued income | 490/1 | €2,655 | €2,726 | +€70 | +2.6% |
| Total equity and liabilities | 10/49 | €1,218,853 | €1,238,588 | +€19,734 | +1.6% |
| Equity | 10/15 | €78,046 | €74,291 | -€3,755 | -4.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €19,249 | €19,249 | = | 0.0% |
| Distributable reserves | 133 | €19,249 | €19,249 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,798 | €54,043 | -€3,755 | -6.5% |
| Amounts payable | 17/49 | €1,140,807 | €1,164,296 | +€23,489 | +2.1% |
| Amounts payable after more than one year | 17 | €708,670 | €900,736 | +€192,066 | +27.1% |
| Financial debts | 170/4 | €708,670 | €900,736 | +€192,066 | +27.1% |
| Amounts payable within one year | 42/48 | €427,137 | €263,560 | -€163,577 | -38.3% |
| Current portion of amounts payable after more than one year | 42 | €63,944 | €73,175 | +€9,231 | +14.4% |
| Trade debts | 44 | €223,468 | €32,518 | -€190,949 | -85.4% |
| Suppliers | 440/4 | €223,468 | €32,518 | -€190,949 | -85.4% |
| Advances received on contracts in progress | 46 | - | €1,924 | +€1,924 | |
| Taxes, remuneration and social security | 45 | €30,326 | €6,543 | -€23,783 | -78.4% |
| Taxes | 450/3 | €11,019 | - | -€11,019 | |
| Remuneration and social security | 454/9 | €19,306 | €6,543 | -€12,763 | -66.1% |
| Other amounts payable | 47/48 | €109,400 | €149,400 | +€40,000 | +36.6% |
| Accrued charges and deferred income | 492/3 | €5,000 | - | -€5,000 | |
| Remuneration, social security and pensions | 62 | €100,861 | €48,766 | -€52,095 | -51.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,960 | €53,304 | +€20,343 | +61.7% |
| Other operating charges | 640/8 | €8,914 | €4,524 | -€4,390 | -49.3% |
| Gross operating margin | 9900 | €172,804 | €128,480 | -€44,324 | -25.7% |
| Operating profit (loss) | 9901 | €30,069 | €21,887 | -€8,182 | -27.2% |
| Financial income | 75/76B | €464 | - | -€464 | |
| Recurring financial income | 75 | €464 | - | -€464 | |
| Financial charges | 65/66B | €9,034 | €25,378 | +€16,344 | +181% |
| Recurring financial charges | 65 | €9,034 | €25,378 | +€16,344 | +181% |
| Profit (loss) for the period before taxes | 9903 | €21,499 | -€3,491 | -€24,990 | |
| Income taxes | 67/77 | €2,250 | €264 | -€1,986 | -88.3% |
| Profit (loss) for the period | 9904 | €19,249 | -€3,755 | -€23,004 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,249 | -€3,755 | -€23,004 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.