CLATRACO: 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.
CLATRACO
Largest movements
- Cash +€108,271
up €108,271 (+102.1%), from €106,069 to €214,341
mainly Other debts (+€174,397) and Net result for the year (+€100,051)
- Tangible fixed assets -€49,126
down €49,126 (-25.6%), from €192,025 to €142,899
of which Other tangible fixed assets: -€43,790
- Receivables within one year -€12,069
down €12,069 (-51.2%), from €23,592 to €11,523
of which Trade receivables: -€7,905
- Stocks and contracts +€4,060
up €4,060 (+32.5%), from €12,500 to €16,560
- Other debts +€174,397
new in 2025: €174,397
- Reserves -€121,775
down €121,775 (-40.1%), from €303,497 to €181,722
- Gross operating margin +€46,137
up €46,137 (+30.9%), from €149,082 to €195,219
- Depreciation +€21,015
up €21,015 (+63.1%), from €33,303 to €54,318
- Taxes +€7,679
up €7,679 (+23.5%), from €32,731 to €40,410
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 | €336,834 | €388,405 | +€51,571 | +15.3% |
| Fixed assets | 21/28 | €192,025 | €142,899 | -€49,126 | -25.6% |
| Tangible fixed assets | 22/27 | €192,025 | €142,899 | -€49,126 | -25.6% |
| Land and buildings | 22 | - | €41,009 | +€41,009 | |
| Plant, machinery and equipment | 23 | €15,617 | €11,803 | -€3,813 | -24.4% |
| Furniture and vehicles | 24 | €132,045 | €89,514 | -€42,531 | -32.2% |
| Other tangible fixed assets | 26 | €44,364 | €573 | -€43,790 | -98.7% |
| Current assets | 29/58 | €144,809 | €245,506 | +€100,697 | +69.5% |
| Stocks and contracts in progress | 3 | €12,500 | €16,560 | +€4,060 | +32.5% |
| Stocks | 30/36 | €12,500 | €16,560 | +€4,060 | +32.5% |
| Amounts receivable within one year | 40/41 | €23,592 | €11,523 | -€12,069 | -51.2% |
| Trade receivables | 40 | €19,428 | €11,523 | -€7,905 | -40.7% |
| Other amounts receivable | 41 | €4,164 | - | -€4,164 | |
| Cash at bank and in hand | 54/58 | €106,069 | €214,341 | +€108,271 | +102.1% |
| Deferred charges and accrued income | 490/1 | €2,648 | €3,082 | +€435 | +16.4% |
| Total equity and liabilities | 10/49 | €336,834 | €388,405 | +€51,571 | +15.3% |
| Equity | 10/15 | €323,497 | €201,722 | -€121,775 | -37.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €303,497 | €181,722 | -€121,775 | -40.1% |
| Distributable reserves | 133 | €303,497 | €181,722 | -€121,775 | -40.1% |
| Amounts payable | 17/49 | €13,337 | €186,683 | +€173,346 | +1299.7% |
| Amounts payable within one year | 42/48 | €13,337 | €185,483 | +€172,146 | +1290.7% |
| Trade debts | 44 | €819 | €342 | -€477 | -58.2% |
| Suppliers | 440/4 | €819 | €342 | -€477 | -58.2% |
| Taxes, remuneration and social security | 45 | €12,518 | €10,744 | -€1,773 | -14.2% |
| Taxes | 450/3 | €12,518 | €10,744 | -€1,773 | -14.2% |
| Other amounts payable | 47/48 | - | €174,397 | +€174,397 | |
| Accrued charges and deferred income | 492/3 | - | €1,200 | +€1,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,303 | €54,318 | +€21,015 | +63.1% |
| Other operating charges | 640/8 | €87 | €464 | +€377 | +436.0% |
| Non-recurring operating charges | 66A | €1,911 | - | -€1,911 | |
| Gross operating margin | 9900 | €149,082 | €195,219 | +€46,137 | +30.9% |
| Operating profit (loss) | 9901 | €113,781 | €140,438 | +€26,656 | +23.4% |
| Financial income | 75/76B | €714 | €105 | -€608 | -85.2% |
| Recurring financial income | 75 | €714 | €105 | -€608 | -85.2% |
| Financial charges | 65/66B | €93 | €83 | -€11 | -11.3% |
| Recurring financial charges | 65 | €93 | €83 | -€11 | -11.3% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €114,402 | €140,460 | +€26,059 | +22.8% |
| Income taxes | 67/77 | €32,731 | €40,410 | +€7,679 | +23.5% |
| Profit (loss) for the period | 9904 | €81,671 | €100,051 | +€18,380 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €81,671 | €100,051 | +€18,380 | +22.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.