Clarybo: 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.
Clarybo
Largest movements
- Cash -€4,761
down €4,761 (-83.0%), from €5,735 to €974
mainly Net result for the year (-€9,366) and Trade debts (-€638)
- Profit (loss) carried forward -€9,366
down €9,366 (-7.0%), from €134,033 to €124,667
- Gross operating margin +€2,170
up €2,170 (+24.2%), from -€8,972 to -€6,802
- Other operating charges -€363
down €363 (-72.3%), from €502 to €139
- Depreciation -€247
down €247 (-9.6%), from €2,568 to €2,321
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 | €212,842 | €203,099 | -€9,743 | -4.6% |
| Fixed assets | 21/28 | €2,321 | €0 | -€2,321 | -100.0% |
| Intangible fixed assets | 21 | €1,542 | €0 | -€1,542 | -100.0% |
| Tangible fixed assets | 22/27 | €779 | €0 | -€779 | -100.0% |
| Plant, machinery and equipment | 23 | €779 | €0 | -€779 | -100.0% |
| Current assets | 29/58 | €210,521 | €203,099 | -€7,422 | -3.5% |
| Stocks and contracts in progress | 3 | €1,204 | €0 | -€1,204 | -100.0% |
| Stocks | 30/36 | €1,204 | €0 | -€1,204 | -100.0% |
| Amounts receivable within one year | 40/41 | €19,512 | €17,886 | -€1,626 | -8.3% |
| Trade receivables | 40 | €1,225 | €750 | -€475 | -38.8% |
| Other amounts receivable | 41 | €18,287 | €17,136 | -€1,151 | -6.3% |
| Current investments | 50/53 | €184,071 | €184,071 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,735 | €974 | -€4,761 | -83.0% |
| Deferred charges and accrued income | 490/1 | - | €168 | +€168 | |
| Total equity and liabilities | 10/49 | €212,842 | €203,099 | -€9,743 | -4.6% |
| Equity | 10/15 | €196,615 | €187,249 | -€9,366 | -4.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €50,182 | €50,182 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €48,322 | €48,322 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,033 | €124,667 | -€9,366 | -7.0% |
| Amounts payable | 17/49 | €16,227 | €15,850 | -€377 | -2.3% |
| Amounts payable within one year | 42/48 | €16,227 | €15,850 | -€377 | -2.3% |
| Trade debts | 44 | €2,414 | €1,776 | -€638 | -26.4% |
| Suppliers | 440/4 | €2,414 | €1,776 | -€638 | -26.4% |
| Taxes, remuneration and social security | 45 | - | €253 | +€253 | |
| Taxes | 450/3 | - | €253 | +€253 | |
| Other amounts payable | 47/48 | €13,813 | €13,821 | +€9 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,568 | €2,321 | -€247 | -9.6% |
| Other operating charges | 640/8 | €502 | €139 | -€363 | -72.3% |
| Gross operating margin | 9900 | -€8,972 | -€6,802 | +€2,170 | +24.2% |
| Operating profit (loss) | 9901 | -€12,042 | -€9,262 | +€2,780 | +23.1% |
| Financial charges | 65/66B | €81 | €104 | +€23 | +28.7% |
| Recurring financial charges | 65 | €81 | €104 | +€23 | +28.7% |
| Profit (loss) for the period before taxes | 9903 | -€12,123 | -€9,366 | +€2,757 | +22.7% |
| Profit (loss) for the period | 9904 | -€12,123 | -€9,366 | +€2,757 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,123 | -€9,366 | +€2,757 | +22.7% |
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 9 October 2026 via checked.be.