CLARYS: 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.
CLARYS
Largest movements
- Tangible fixed assets -€7,774
down €7,774 (-3.0%), from €260,995 to €253,221
of which Land and buildings: -€6,761
- Cash -€5,108
down €5,108 (-21.3%), from €24,012 to €18,904
mainly Net result for the year (-€6,966) and Other debts (-€6,266)
- Profit (loss) carried forward -€6,966
down €6,966 (-3.0%), from €232,385 to €225,420
- Other debts -€6,266
down €6,266 (-16.8%), from €37,257 to €30,991
- Gross operating margin -€1,118
down €1,118 (-45.1%), from €2,477 to €1,359
- Financial charges -€109
down €109 (-38.9%), from €281 to €172
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €293,775 | €280,899 | -€12,876 | -4.4% |
| Fixed assets | 21/28 | €260,995 | €253,221 | -€7,774 | -3.0% |
| Tangible fixed assets | 22/27 | €260,995 | €253,221 | -€7,774 | -3.0% |
| Land and buildings | 22 | €239,380 | €232,619 | -€6,761 | -2.8% |
| Plant, machinery and equipment | 23 | €21,615 | €20,602 | -€1,013 | -4.7% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €32,780 | €27,678 | -€5,102 | -15.6% |
| Amounts receivable within one year | 40/41 | €8,768 | €8,774 | +€5 | +0.1% |
| Trade receivables | 40 | €7,250 | €7,250 | = | 0.0% |
| Other amounts receivable | 41 | €1,518 | €1,524 | +€5 | +0.4% |
| Cash at bank and in hand | 54/58 | €24,012 | €18,904 | -€5,108 | -21.3% |
| Total equity and liabilities | 10/49 | €293,775 | €280,899 | -€12,876 | -4.4% |
| Equity | 10/15 | €256,400 | €249,434 | -€6,966 | -2.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €17,817 | €17,817 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €15,958 | €15,958 | = | 0.0% |
| Profit (loss) carried forward | 14 | €232,385 | €225,420 | -€6,966 | -3.0% |
| Amounts payable | 17/49 | €37,376 | €31,465 | -€5,911 | -15.8% |
| Amounts payable within one year | 42/48 | €37,376 | €31,465 | -€5,911 | -15.8% |
| Trade debts | 44 | €118 | €474 | +€356 | +300.7% |
| Suppliers | 440/4 | €118 | €474 | +€356 | +300.7% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €37,257 | €30,991 | -€6,266 | -16.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,774 | €7,774 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €397 | +€13 | +3.3% |
| Gross operating margin | 9900 | €2,477 | €1,359 | -€1,118 | -45.1% |
| Operating profit (loss) | 9901 | -€5,682 | -€6,812 | -€1,131 | -19.9% |
| Financial income | 75/76B | €8 | €18 | +€10 | +124.6% |
| Recurring financial income | 75 | €8 | €18 | +€10 | +124.6% |
| Financial charges | 65/66B | €281 | €172 | -€109 | -38.9% |
| Recurring financial charges | 65 | €281 | €172 | -€109 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,954 | -€6,966 | -€1,011 | -17.0% |
| Income taxes | 67/77 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | -€5,954 | -€6,966 | -€1,011 | -17.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,954 | -€6,966 | -€1,011 | -17.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.