CLARYSSEWEB: 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.
CLARYSSEWEB
Largest movements
- Receivables within one year +€1.9m
up €1.9m (+43.8%), from €4.3m to €6.2m
of which Other amounts receivable: +€4.3m
- Cash +€267,245
up €267,245 (+153.1%), from €174,527 to €441,771
mainly Other debts (+€1.2m) and Net result for the year (+€935,302)
- Stocks and contracts -€262,876
down €262,876 (-14.9%), from €1.8m to €1.5m
- Other debts +€1.2m
up €1.2m (+53.8%), from €2.1m to €3.3m
- Profit (loss) carried forward +€935,302
up €935,302 (+29.0%), from -€3.2m to -€2.3m
- Trade debts -€222,628
down €222,628 (-60.2%), from €369,526 to €146,898
- Depreciation -€547,522
down €547,522 (-89.7%), from €610,564 to €63,042
- Staff costs -€155,511
down €155,511 (-9.7%), from €1.6m to €1.5m
- Gross operating margin -€55,514
down €55,514 (-1.6%), from €3.5m to €3.4m
- Financial charges +€54,812
up €54,812 (+187.7%), from €29,195 to €84,007
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 | €6,354,359 | €8,191,274 | +€1.8m | +28.9% |
| Fixed assets | 21/28 | €77,374 | €14,332 | -€63,042 | -81.5% |
| Tangible fixed assets | 22/27 | €77,374 | €14,332 | -€63,042 | -81.5% |
| Plant, machinery and equipment | 23 | €60,521 | €7,566 | -€52,955 | -87.5% |
| Furniture and vehicles | 24 | €16,853 | €6,766 | -€10,087 | -59.9% |
| Current assets | 29/58 | €6,276,984 | €8,176,942 | +€1.9m | +30.3% |
| Stocks and contracts in progress | 3 | €1,769,721 | €1,506,845 | -€262,876 | -14.9% |
| Stocks | 30/36 | €1,769,721 | €1,506,845 | -€262,876 | -14.9% |
| Amounts receivable within one year | 40/41 | €4,332,537 | €6,228,325 | +€1.9m | +43.8% |
| Trade receivables | 40 | €4,311,774 | €1,926,900 | -€2.4m | -55.3% |
| Other amounts receivable | 41 | €20,763 | €4,301,425 | +€4.3m | +20616.8% |
| Cash at bank and in hand | 54/58 | €174,527 | €441,771 | +€267,245 | +153.1% |
| Deferred charges and accrued income | 490/1 | €200 | - | -€200 | |
| Total equity and liabilities | 10/49 | €6,354,359 | €8,191,274 | +€1.8m | +28.9% |
| Equity | 10/15 | €3,552,098 | €4,487,400 | +€935,302 | +26.3% |
| Contributions | 10/11 | €6,579,650 | €6,579,650 | = | 0.0% |
| Capital | 10 | €6,579,650 | €6,579,650 | = | 0.0% |
| Issued capital | 100 | €6,579,650 | €6,579,650 | = | 0.0% |
| Reserves | 13 | €202,005 | €202,005 | = | 0.0% |
| Non-distributable reserves | 130/1 | €42,167 | €42,167 | = | 0.0% |
| Legal reserve | 130 | €42,167 | €42,167 | = | 0.0% |
| Distributable reserves | 133 | €159,838 | €159,838 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,229,556 | -€2,294,254 | +€935,302 | +29.0% |
| Amounts payable | 17/49 | €2,802,261 | €3,703,874 | +€901,613 | +32.2% |
| Amounts payable within one year | 42/48 | €2,802,261 | €3,702,802 | +€900,542 | +32.1% |
| Trade debts | 44 | €369,526 | €146,898 | -€222,628 | -60.2% |
| Suppliers | 440/4 | €369,526 | €146,898 | -€222,628 | -60.2% |
| Taxes, remuneration and social security | 45 | €286,217 | €255,048 | -€31,169 | -10.9% |
| Taxes | 450/3 | €8,148 | €8,299 | +€151 | +1.9% |
| Remuneration and social security | 454/9 | €278,069 | €246,749 | -€31,320 | -11.3% |
| Other amounts payable | 47/48 | €2,146,518 | €3,300,856 | +€1.2m | +53.8% |
| Accrued charges and deferred income | 492/3 | - | €1,072 | +€1,072 | |
| Non-recurring operating income | 76A | €87,500 | - | -€87,500 | |
| Remuneration, social security and pensions | 62 | €1,606,505 | €1,450,994 | -€155,511 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €610,564 | €63,042 | -€547,522 | -89.7% |
| Other operating charges | 640/8 | €2,764 | €1,855 | -€909 | -32.9% |
| Non-recurring operating charges | 66A | €644,756 | €933,931 | +€289,175 | +44.9% |
| Gross operating margin | 9900 | €3,470,928 | €3,415,414 | -€55,514 | -1.6% |
| Operating profit (loss) | 9901 | €606,339 | €965,592 | +€359,253 | +59.2% |
| Financial income | 75/76B | €65,833 | €54,088 | -€11,744 | -17.8% |
| Recurring financial income | 75 | €65,833 | €54,088 | -€11,744 | -17.8% |
| Financial charges | 65/66B | €29,195 | €84,007 | +€54,812 | +187.7% |
| Recurring financial charges | 65 | €29,195 | €84,007 | +€54,812 | +187.7% |
| Profit (loss) for the period before taxes | 9903 | €642,976 | €935,673 | +€292,697 | +45.5% |
| Income taxes | 67/77 | €374 | €371 | -€3 | -0.9% |
| Profit (loss) for the period | 9904 | €642,602 | €935,302 | +€292,700 | +45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €642,602 | €935,302 | +€292,700 | +45.5% |
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.