CLARYSSE: 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.
CLARYSSE
Largest movements
- Tangible fixed assets +€130,293
up €130,293 (+15.4%), from €847,504 to €977,796
of which Furniture and vehicles: +€103,553
- Receivables within one year -€48,960
down €48,960 (-21.5%), from €227,508 to €178,548
of which Trade receivables: -€43,542
- Debts after one year +€63,592
up €63,592 (+18.0%), from €352,703 to €416,295
of which Financial debts: +€63,592
- Reserves +€33,255
up €33,255 (+28.4%), from €117,023 to €150,278
of which Distributable reserves: +€38,455
- Current portion of long-term debt -€13,814
down €13,814 (-10.3%), from €133,530 to €119,716
- Depreciation +€36,840
up €36,840 (+30.2%), from €122,103 to €158,943
- Gross operating margin -€15,374
down €15,374 (-6.9%), from €224,263 to €208,889
- Financial charges +€2,708
up €2,708 (+18.6%), from €14,522 to €17,230
From the 2025 result to the 2026 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.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,088,952 | €1,170,739 | +€81,787 | +7.5% |
| Fixed assets | 21/28 | €847,504 | €977,796 | +€130,293 | +15.4% |
| Tangible fixed assets | 22/27 | €847,504 | €977,796 | +€130,293 | +15.4% |
| Plant, machinery and equipment | 23 | €127,629 | €126,756 | -€874 | -0.7% |
| Furniture and vehicles | 24 | €82,266 | €185,819 | +€103,553 | +126% |
| Leasing and similar rights | 25 | €637,608 | €665,222 | +€27,614 | +4.3% |
| Current assets | 29/58 | €241,449 | €192,943 | -€48,506 | -20.1% |
| Stocks and contracts in progress | 3 | €3,888 | €8,035 | +€4,147 | +107% |
| Stocks | 30/36 | €3,888 | €8,035 | +€4,147 | +107% |
| Amounts receivable within one year | 40/41 | €227,508 | €178,548 | -€48,960 | -21.5% |
| Trade receivables | 40 | €215,999 | €172,457 | -€43,542 | -20.2% |
| Other amounts receivable | 41 | €11,509 | €6,091 | -€5,418 | -47.1% |
| Cash at bank and in hand | 54/58 | €7,034 | €5,211 | -€1,823 | -25.9% |
| Deferred charges and accrued income | 490/1 | €3,018 | €1,149 | -€1,869 | -61.9% |
| Total equity and liabilities | 10/49 | €1,088,952 | €1,170,739 | +€81,787 | +7.5% |
| Equity | 10/15 | €242,023 | €275,278 | +€33,255 | +13.7% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €117,023 | €150,278 | +€33,255 | +28.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €42,530 | €37,330 | -€5,200 | -12.2% |
| Distributable reserves | 133 | €74,493 | €112,948 | +€38,455 | +51.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €3,559 | €2,259 | -€1,300 | -36.5% |
| Deferred taxes | 168 | €3,559 | €2,259 | -€1,300 | -36.5% |
| Amounts payable | 17/49 | €843,370 | €893,202 | +€49,832 | +5.9% |
| Amounts payable after more than one year | 17 | €352,703 | €416,295 | +€63,592 | +18.0% |
| Financial debts | 170/4 | €323,554 | €387,147 | +€63,592 | +19.7% |
| Other amounts payable | 178/9 | €29,149 | €29,149 | = | 0.0% |
| Amounts payable within one year | 42/48 | €487,667 | €476,743 | -€10,924 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €133,530 | €119,716 | -€13,814 | -10.3% |
| Trade debts | 44 | €308,816 | €314,147 | +€5,331 | +1.7% |
| Suppliers | 440/4 | €308,816 | €314,147 | +€5,331 | +1.7% |
| Taxes, remuneration and social security | 45 | €87 | €2,137 | +€2,050 | +2,344% |
| Taxes | 450/3 | €87 | €137 | +€50 | +57.1% |
| Remuneration and social security | 454/9 | €0 | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €45,234 | €40,743 | -€4,491 | -9.9% |
| Accrued charges and deferred income | 492/3 | €3,000 | €164 | -€2,836 | -94.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €122,103 | €158,943 | +€36,840 | +30.2% |
| Other operating charges | 640/8 | €701 | €834 | +€133 | +19.0% |
| Gross operating margin | 9900 | €224,263 | €208,889 | -€15,374 | -6.9% |
| Operating profit (loss) | 9901 | €101,458 | €49,111 | -€52,347 | -51.6% |
| Financial income | 75/76B | €119 | €74 | -€46 | -38.2% |
| Recurring financial income | 75 | €119 | €74 | -€46 | -38.2% |
| Financial charges | 65/66B | €14,522 | €17,230 | +€2,708 | +18.6% |
| Recurring financial charges | 65 | €14,522 | €17,230 | +€2,708 | +18.6% |
| Profit (loss) for the period before taxes | 9903 | €87,055 | €31,955 | -€55,100 | -63.3% |
| Transfer from deferred taxes | 780 | €1,300 | €1,300 | = | 0.0% |
| Profit (loss) for the period | 9904 | €88,355 | €33,255 | -€55,100 | -62.4% |
| Transfer from tax-exempt reserves | 789 | €5,200 | €5,200 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €93,555 | €38,455 | -€55,100 | -58.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.