CLAROMA: what changed
Two fiscal 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.
CLAROMA
Largest movements
- Receivables within one year +€19,383
up €19,383 (+9.7%), from €199,973 to €219,357
- Tangible fixed assets -€6,666
down €6,666 (-5.9%), from €113,886 to €107,220
- Profit (loss) carried forward +€8,805
up €8,805 (+5.8%), from -€151,340 to -€142,535
- Financial charges -€22,427
down €22,427 (-99.9%), from €22,453 to €27
- Gross operating margin -€6,945
down €6,945 (-44.3%), from €15,665 to €8,720
- Other operating charges +€1,799
up €1,799 (+58.2%), from €3,090 to €4,888
- Financial income +€914
up €914 (+8.5%), from €10,752 to €11,666
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 | €462,980 | €476,285 | +€13,305 | +2.9% |
| Fixed assets | 21/28 | €263,001 | €256,335 | -€6,666 | -2.5% |
| Tangible fixed assets | 22/27 | €113,886 | €107,220 | -€6,666 | -5.9% |
| Land and buildings | 22 | €113,886 | €107,220 | -€6,666 | -5.9% |
| Financial fixed assets | 28 | €149,115 | €149,115 | = | 0.0% |
| Current assets | 29/58 | €199,979 | €219,950 | +€19,971 | +10.0% |
| Amounts receivable within one year | 40/41 | €199,973 | €219,357 | +€19,383 | +9.7% |
| Other amounts receivable | 41 | €199,973 | €219,357 | +€19,383 | +9.7% |
| Cash at bank and in hand | 54/58 | €5 | €593 | +€588 | +10822.5% |
| Total equity and liabilities | 10/49 | €462,980 | €476,285 | +€13,305 | +2.9% |
| Equity | 10/15 | -€129,560 | -€120,755 | +€8,805 | +6.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,188 | €3,188 | = | 0.0% |
| Distributable reserves | 133 | €3,188 | €3,188 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€151,340 | -€142,535 | +€8,805 | +5.8% |
| Amounts payable | 17/49 | €592,540 | €597,040 | +€4,500 | +0.8% |
| Amounts payable within one year | 42/48 | €592,540 | €597,040 | +€4,500 | +0.8% |
| Other amounts payable | 47/48 | €592,540 | €597,040 | +€4,500 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,666 | €6,666 | = | 0.0% |
| Other operating charges | 640/8 | €3,090 | €4,888 | +€1,799 | +58.2% |
| Gross operating margin | 9900 | €15,665 | €8,720 | -€6,945 | -44.3% |
| Operating profit (loss) | 9901 | €5,910 | -€2,834 | -€8,744 | |
| Financial income | 75/76B | €10,752 | €11,666 | +€914 | +8.5% |
| Recurring financial income | 75 | €10,752 | €11,666 | +€914 | +8.5% |
| Financial charges | 65/66B | €22,453 | €27 | -€22,427 | -99.9% |
| Recurring financial charges | 65 | €22,453 | €27 | -€22,427 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,791 | €8,805 | +€14,596 | |
| Profit (loss) for the period | 9904 | -€5,791 | €8,805 | +€14,596 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,791 | €8,805 | +€14,596 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.