CLERIS: 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.
CLERIS
Largest movements
- Tangible fixed assets -€36,596
down €36,596 (-9.4%), from €390,700 to €354,104
- Cash -€11,936
down €11,936 (-13.8%), from €86,295 to €74,359
mainly Debts after one year (-€22,302) and Other debts (-€21,976)
- Debts after one year -€22,302
down €22,302 (-11.7%), from €190,000 to €167,698
- Other debts -€21,976
down €21,976 (-52.3%), from €42,010 to €20,034
- Reserves +€11,251
up €11,251 (+7.9%), from €142,810 to €154,061
of which Distributable reserves: +€13,329
- Tax, wage and social debts -€6,994
down €6,994 (-64.7%), from €10,802 to €3,808
of which Taxes: -€3,994
- Accrued charges and deferred income -€5,570
down €5,570 (-14.1%), from €39,563 to €33,993
- Gross operating margin -€19,205
down €19,205 (-19.7%), from €97,521 to €78,316
- Depreciation +€10,149
up €10,149 (+23.0%), from €44,135 to €54,284
- Taxes +€1,031
up €1,031 (+15.3%), from €6,757 to €7,788
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 | €480,264 | €429,876 | -€50,388 | -10.5% |
| Fixed assets | 21/28 | €390,700 | €354,104 | -€36,596 | -9.4% |
| Tangible fixed assets | 22/27 | €390,700 | €354,104 | -€36,596 | -9.4% |
| Land and buildings | 22 | €266,328 | €257,730 | -€8,598 | -3.2% |
| Plant, machinery and equipment | 23 | €39,844 | €34,497 | -€5,347 | -13.4% |
| Furniture and vehicles | 24 | €61,413 | €43,362 | -€18,051 | -29.4% |
| Other tangible fixed assets | 26 | €23,115 | €18,514 | -€4,601 | -19.9% |
| Current assets | 29/58 | €89,564 | €75,772 | -€13,792 | -15.4% |
| Amounts receivable within one year | 40/41 | €1,329 | - | -€1,329 | |
| Trade receivables | 40 | €655 | - | -€655 | |
| Other amounts receivable | 41 | €674 | - | -€674 | |
| Cash at bank and in hand | 54/58 | €86,295 | €74,359 | -€11,936 | -13.8% |
| Deferred charges and accrued income | 490/1 | €1,940 | €1,413 | -€527 | -27.1% |
| Total equity and liabilities | 10/49 | €480,264 | €429,876 | -€50,388 | -10.5% |
| Equity | 10/15 | €161,443 | €172,694 | +€11,251 | +7.0% |
| Contributions | 10/11 | €18,592 | €18,592 | +€0 | 0.0% |
| Reserves | 13 | €142,810 | €154,061 | +€11,251 | +7.9% |
| Tax-exempt reserves | 132 | €36,033 | €33,955 | -€2,078 | -5.8% |
| Distributable reserves | 133 | €106,777 | €120,106 | +€13,329 | +12.5% |
| Profit (loss) carried forward | 14 | €41 | €41 | -€0 | -0.9% |
| Provisions and deferred taxes | 16 | €7,595 | €6,902 | -€693 | -9.1% |
| Deferred taxes | 168 | €7,595 | €6,902 | -€693 | -9.1% |
| Amounts payable | 17/49 | €311,226 | €250,280 | -€60,946 | -19.6% |
| Amounts payable after more than one year | 17 | €190,000 | €167,698 | -€22,302 | -11.7% |
| Financial debts | 170/4 | €190,000 | €167,698 | -€22,302 | -11.7% |
| Amounts payable within one year | 42/48 | €81,663 | €48,589 | -€33,074 | -40.5% |
| Current portion of amounts payable after more than one year | 42 | €23,648 | €22,302 | -€1,346 | -5.7% |
| Financial debts | 43 | €1,098 | - | -€1,098 | |
| Credit institutions | 430/8 | €1,098 | - | -€1,098 | |
| Trade debts | 44 | €4,105 | €2,445 | -€1,660 | -40.4% |
| Suppliers | 440/4 | €4,105 | €2,445 | -€1,660 | -40.4% |
| Taxes, remuneration and social security | 45 | €10,802 | €3,808 | -€6,994 | -64.7% |
| Taxes | 450/3 | €7,802 | €3,808 | -€3,994 | -51.2% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €42,010 | €20,034 | -€21,976 | -52.3% |
| Accrued charges and deferred income | 492/3 | €39,563 | €33,993 | -€5,570 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,135 | €54,284 | +€10,149 | +23.0% |
| Other operating charges | 640/8 | €2,966 | €2,226 | -€740 | -25.0% |
| Gross operating margin | 9900 | €97,521 | €78,316 | -€19,205 | -19.7% |
| Operating profit (loss) | 9901 | €50,420 | €21,806 | -€28,614 | -56.8% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €3,218 | €3,460 | +€242 | +7.5% |
| Recurring financial charges | 65 | €3,218 | €3,460 | +€242 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €47,208 | €18,347 | -€28,861 | -61.1% |
| Transfer from deferred taxes | 780 | €686 | €693 | +€7 | +1.0% |
| Transfer to deferred taxes | 680 | €8,281 | - | -€8,281 | |
| Income taxes | 67/77 | €6,757 | €7,788 | +€1,031 | +15.3% |
| Profit (loss) for the period | 9904 | €32,856 | €11,251 | -€21,605 | -65.8% |
| Transfer from tax-exempt reserves | 789 | €2,058 | €2,078 | +€20 | +1.0% |
| Transfer to tax-exempt reserves | 689 | €24,843 | - | -€24,843 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,071 | €13,329 | +€3,258 | +32.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.