Clarysse Els: what changed
What changed
Clarysse Els
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€10,983
2024 · €27,783-€16,800
Equity
€26,599
2024 · €28,617-€2,017
Cash
€67,582
2024 · €69,097-€1,516
Balance sheet total
€138,670
2024 · €144,494-€5,824
Largest movements
Assets
- Tangible fixed assets -€13,748
down €13,748 (-25.0%), from €54,951 to €41,203
of which Leasing and similar rights: -€12,832
- Current investments +€10,758
new in 2025: €10,758
- Receivables within one year -€4,906
down €4,906 (-37.5%), from €13,079 to €8,173
of which Trade receivables: -€4,906
- Deferred charges and accrued income +€3,588
up €3,588 (+48.7%), from €7,366 to €10,954
- Cash -€1,516
down €1,516 (-2.2%), from €69,097 to €67,582
mainly Contributions, distributions and other (-€13,000) and Debts after one year (-€12,231)
Equity and liabilities
- Debts after one year -€12,231
down €12,231 (-28.6%), from €42,832 to €30,602
- Other debts +€6,934
up €6,934 (+14.9%), from €46,584 to €53,518
- Tax, wage and social debts +€3,720
up €3,720 (+41.2%), from €9,022 to €12,742
of which Remuneration and social security: +€2,000
Income statement
- Gross operating margin -€16,763
down €16,763 (-33.0%), from €50,787 to €34,024
- Depreciation +€2,306
up €2,306 (+20.2%), from €11,442 to €13,748
- Financial charges +€713
up €713 (+19.0%), from €3,747 to €4,460
- Financial income +€692
new in 2025: €692
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€27,783
Gross operating margin
-€16,763
Depreciation
-€2,306
Other operating charges
+€60
Financial income
+€692
Financial charges
-€713
Taxes
-€377
Deferred taxes and other
+€2,606
Result 2025
€10,983
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€35,003
Investment
-€10,758
Financing
-€25,760
Cash 2024
€69,097
From operations (derived)
+€35,003
Net result for the year
+€10,983
Depreciation
+€13,748
Receivables within one year
+€4,906
Deferred charges and accrued income
-€3,588
Provisions
-€434
Trade debts
-€1,265
Tax, wage and social debts
+€3,720
Other debts
+€6,934
Investment (derived)
-€10,758
Current investments
-€10,758
Financing
-€25,760
Debts after one year
-€12,231
Current portion of long-term debt
+€426
Short-term financial debts
-€955
Contributions, distributions and other
-€13,000
Cash 2025
€67,582
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €144,494 | €138,670 | -€5,824 | -4.0% |
| Fixed assets | 21/28 | €54,951 | €41,203 | -€13,748 | -25.0% |
| Tangible fixed assets | 22/27 | €54,951 | €41,203 | -€13,748 | -25.0% |
| Furniture and vehicles | 24 | €1,484 | €568 | -€916 | -61.7% |
| Leasing and similar rights | 25 | €53,467 | €40,635 | -€12,832 | -24.0% |
| Current assets | 29/58 | €89,542 | €97,467 | +€7,925 | +8.9% |
| Amounts receivable within one year | 40/41 | €13,079 | €8,173 | -€4,906 | -37.5% |
| Trade receivables | 40 | €10,454 | €5,548 | -€4,906 | -46.9% |
| Other amounts receivable | 41 | €2,625 | €2,625 | = | 0.0% |
| Current investments | 50/53 | - | €10,758 | +€10,758 | |
| Cash at bank and in hand | 54/58 | €69,097 | €67,582 | -€1,516 | -2.2% |
| Deferred charges and accrued income | 490/1 | €7,366 | €10,954 | +€3,588 | +48.7% |
| Total equity and liabilities | 10/49 | €144,494 | €138,670 | -€5,824 | -4.0% |
| Equity | 10/15 | €28,617 | €26,599 | -€2,017 | -7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,376 | €7,073 | -€1,303 | -15.6% |
| Tax-exempt reserves | 132 | €6,516 | €5,213 | -€1,303 | -20.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,641 | €927 | -€714 | -43.5% |
| Provisions and deferred taxes | 16 | €2,172 | €1,738 | -€434 | -20.0% |
| Deferred taxes | 168 | €2,172 | €1,738 | -€434 | -20.0% |
| Amounts payable | 17/49 | €113,705 | €110,333 | -€3,372 | -3.0% |
| Amounts payable after more than one year | 17 | €42,832 | €30,602 | -€12,231 | -28.6% |
| Financial debts | 170/4 | €42,832 | €30,602 | -€12,231 | -28.6% |
| Amounts payable within one year | 42/48 | €70,872 | €79,732 | +€8,859 | +12.5% |
| Current portion of amounts payable after more than one year | 42 | €11,805 | €12,231 | +€426 | +3.6% |
| Financial debts | 43 | €1,718 | €763 | -€955 | -55.6% |
| Credit institutions | 430/8 | €1,718 | €763 | -€955 | -55.6% |
| Trade debts | 44 | €1,743 | €478 | -€1,265 | -72.6% |
| Suppliers | 440/4 | €1,743 | €478 | -€1,265 | -72.6% |
| Taxes, remuneration and social security | 45 | €9,022 | €12,742 | +€3,720 | +41.2% |
| Taxes | 450/3 | €9,022 | €10,742 | +€1,720 | +19.1% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €46,584 | €53,518 | +€6,934 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,442 | €13,748 | +€2,306 | +20.2% |
| Other operating charges | 640/8 | €768 | €708 | -€60 | -7.8% |
| Gross operating margin | 9900 | €50,787 | €34,024 | -€16,763 | -33.0% |
| Operating profit (loss) | 9901 | €38,577 | €19,568 | -€19,009 | -49.3% |
| Financial income | 75/76B | - | €692 | +€692 | |
| Recurring financial income | 75 | - | €692 | +€692 | |
| Financial charges | 65/66B | €3,747 | €4,460 | +€713 | +19.0% |
| Recurring financial charges | 65 | €3,747 | €4,460 | +€713 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | €34,830 | €15,800 | -€19,029 | -54.6% |
| Transfer from deferred taxes | 780 | €543 | €434 | -€109 | -20.0% |
| Transfer to deferred taxes | 680 | €2,715 | - | -€2,715 | |
| Income taxes | 67/77 | €4,875 | €5,252 | +€377 | +7.7% |
| Profit (loss) for the period | 9904 | €27,783 | €10,983 | -€16,800 | -60.5% |
| Transfer from tax-exempt reserves | 789 | €1,629 | €1,303 | -€326 | -20.0% |
| Transfer to tax-exempt reserves | 689 | €8,145 | - | -€8,145 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,267 | €12,286 | -€8,981 | -42.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.