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
- Receivables within one year -€58,618
down €58,618 (-50.6%), from €115,896 to €57,279
of which Trade receivables: -€69,337
- Cash +€56,561
up €56,561 (+37.6%), from €150,447 to €207,008
mainly Receivables within one year (+€58,618) and Net result for the year (+€17,669)
- Tax, wage and social debts -€31,204
down €31,204 (-63.0%), from €49,532 to €18,328
- Profit (loss) carried forward +€17,669
up €17,669 (+65.6%), from €26,940 to €44,610
- Gross operating margin -€69,020
down €69,020 (-91.3%), from €75,623 to €6,602
- Taxes -€19,334
no longer reported in 2025 (was €19,334)
- Financial income +€11,353
new in 2025: €11,353
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 | €1,620,844 | €1,618,787 | -€2,057 | -0.1% |
| Fixed assets | 21/28 | €1,354,500 | €1,354,500 | = | 0.0% |
| Financial fixed assets | 28 | €1,354,500 | €1,354,500 | = | 0.0% |
| Current assets | 29/58 | €266,344 | €264,287 | -€2,057 | -0.8% |
| Amounts receivable within one year | 40/41 | €115,896 | €57,279 | -€58,618 | -50.6% |
| Trade receivables | 40 | €70,263 | €926 | -€69,337 | -98.7% |
| Other amounts receivable | 41 | €45,634 | €56,353 | +€10,719 | +23.5% |
| Cash at bank and in hand | 54/58 | €150,447 | €207,008 | +€56,561 | +37.6% |
| Total equity and liabilities | 10/49 | €1,620,844 | €1,618,787 | -€2,057 | -0.1% |
| Equity | 10/15 | €1,569,189 | €1,586,858 | +€17,669 | +1.1% |
| Contributions | 10/11 | €1,354,500 | €1,354,500 | = | 0.0% |
| Reserves | 13 | €187,748 | €187,748 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,849 | €2,849 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,849 | €2,849 | = | 0.0% |
| Distributable reserves | 133 | €184,899 | €184,899 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,940 | €44,610 | +€17,669 | +65.6% |
| Amounts payable | 17/49 | €51,655 | €31,929 | -€19,726 | -38.2% |
| Amounts payable within one year | 42/48 | €51,655 | €31,929 | -€19,726 | -38.2% |
| Trade debts | 44 | €1,454 | €13,530 | +€12,076 | +830.6% |
| Suppliers | 440/4 | €1,454 | €13,530 | +€12,076 | +830.6% |
| Taxes, remuneration and social security | 45 | €49,532 | €18,328 | -€31,204 | -63.0% |
| Taxes | 450/3 | €49,532 | €18,328 | -€31,204 | -63.0% |
| Other amounts payable | 47/48 | €669 | €71 | -€598 | -89.4% |
| Other operating charges | 640/8 | €241 | €244 | +€4 | +1.5% |
| Gross operating margin | 9900 | €75,623 | €6,602 | -€69,020 | -91.3% |
| Operating profit (loss) | 9901 | €75,382 | €6,358 | -€69,024 | -91.6% |
| Financial income | 75/76B | - | €11,353 | +€11,353 | |
| Recurring financial income | 75 | - | €11,353 | +€11,353 | |
| Financial charges | 65/66B | €40 | €42 | +€2 | +4.8% |
| Recurring financial charges | 65 | €40 | €42 | +€2 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €75,342 | €17,669 | -€57,673 | -76.5% |
| Income taxes | 67/77 | €19,334 | - | -€19,334 | |
| Profit (loss) for the period | 9904 | €56,008 | €17,669 | -€38,339 | -68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €56,008 | €17,669 | -€38,339 | -68.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.