CLARYSSE TECHNICS: 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 TECHNICS
Largest movements
- Tangible fixed assets +€37,486
up €37,486 (+13.3%), from €282,279 to €319,765
of which Land and buildings: +€36,096
- Stocks and contracts +€12,298
up €12,298 (+40.1%), from €30,668 to €42,966
of which Contracts in progress: +€21,576
- Cash -€12,193
down €12,193 (-61.0%), from €19,999 to €7,806
mainly Investment in fixed assets (net) (-€48,244) and Stocks and contracts (-€12,298)
- Reserves +€15,454
up €15,454 (+40.7%), from €37,947 to €53,401
- Trade debts +€8,971
up €8,971 (+63.8%), from €14,067 to €23,037
- Debts after one year +€4,178
up €4,178 (+2.4%), from €172,890 to €177,068
of which Financial debts: +€3,178
- Gross operating margin +€18,072
up €18,072 (+80.6%), from €22,433 to €40,505
- Depreciation +€2,556
up €2,556 (+31.2%), from €8,202 to €10,758
- Financial charges +€2,514
up €2,514 (+43.3%), from €5,805 to €8,319
- Financial income -€2,433
down €2,433 (-98.9%), from €2,459 to €26
- Write-downs +€1,600
new in 2025: €1,600
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.
Derived cash bridge
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 | €354,073 | €388,313 | +€34,240 | +9.7% |
| Fixed assets | 21/28 | €282,279 | €319,765 | +€37,486 | +13.3% |
| Tangible fixed assets | 22/27 | €282,279 | €319,765 | +€37,486 | +13.3% |
| Land and buildings | 22 | €278,934 | €315,030 | +€36,096 | +12.9% |
| Plant, machinery and equipment | 23 | €894 | €4,162 | +€3,268 | +365% |
| Furniture and vehicles | 24 | €2,451 | €573 | -€1,877 | -76.6% |
| Current assets | 29/58 | €71,794 | €68,548 | -€3,246 | -4.5% |
| Stocks and contracts in progress | 3 | €30,668 | €42,966 | +€12,298 | +40.1% |
| Stocks | 30/36 | €25,697 | €16,420 | -€9,278 | -36.1% |
| Contracts in progress | 37 | €4,970 | €26,546 | +€21,576 | +434% |
| Amounts receivable within one year | 40/41 | €18,478 | €15,083 | -€3,395 | -18.4% |
| Trade receivables | 40 | €9,152 | €10,584 | +€1,433 | +15.7% |
| Other amounts receivable | 41 | €9,326 | €4,499 | -€4,827 | -51.8% |
| Cash at bank and in hand | 54/58 | €19,999 | €7,806 | -€12,193 | -61.0% |
| Deferred charges and accrued income | 490/1 | €2,650 | €2,693 | +€43 | +1.6% |
| Total equity and liabilities | 10/49 | €354,073 | €388,313 | +€34,240 | +9.7% |
| Equity | 10/15 | €56,547 | €72,001 | +€15,454 | +27.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €37,947 | €53,401 | +€15,454 | +40.7% |
| Distributable reserves | 133 | €37,947 | €53,401 | +€15,454 | +40.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €297,526 | €316,312 | +€18,786 | +6.3% |
| Amounts payable after more than one year | 17 | €172,890 | €177,068 | +€4,178 | +2.4% |
| Financial debts | 170/4 | €172,890 | €176,068 | +€3,178 | +1.8% |
| Other amounts payable | 178/9 | - | €1,000 | +€1,000 | |
| Amounts payable within one year | 42/48 | €124,636 | €139,245 | +€14,608 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €7,110 | €10,219 | +€3,109 | +43.7% |
| Trade debts | 44 | €14,067 | €23,037 | +€8,971 | +63.8% |
| Suppliers | 440/4 | €14,067 | €23,037 | +€8,971 | +63.8% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €103,459 | €105,988 | +€2,529 | +2.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,202 | €10,758 | +€2,556 | +31.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,600 | +€1,600 | |
| Other operating charges | 640/8 | €2,783 | €1,196 | -€1,587 | -57.0% |
| Gross operating margin | 9900 | €22,433 | €40,505 | +€18,072 | +80.6% |
| Operating profit (loss) | 9901 | €11,448 | €26,951 | +€15,503 | +135% |
| Financial income | 75/76B | €2,459 | €26 | -€2,433 | -98.9% |
| Recurring financial income | 75 | €2,459 | €26 | -€2,433 | -98.9% |
| Financial charges | 65/66B | €5,805 | €8,319 | +€2,514 | +43.3% |
| Recurring financial charges | 65 | €5,805 | €8,319 | +€2,514 | +43.3% |
| Profit (loss) for the period before taxes | 9903 | €8,103 | €18,658 | +€10,555 | +130% |
| Income taxes | 67/77 | €0 | €1,538 | +€1,538 | |
| Profit (loss) for the period | 9904 | €8,103 | €17,120 | +€9,017 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €8,103 | €17,120 | +€9,017 | +111% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.