CLOMARO: 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.
CLOMARO
Largest movements
- Cash +€814,588
up €814,588 (+77.0%), from €1.1m to €1.9m
mainly Net result for the year (+€862,350) and Tax, wage and social debts (+€51,164)
- Deferred charges and accrued income +€148,200
up €148,200 (+1860.8%), from €7,964 to €156,164
- Tangible fixed assets -€38,545
down €38,545 (-2.6%), from €1.5m to €1.4m
- Profit (loss) carried forward +€862,350
up €862,350 (+111.5%), from €773,387 to €1.6m
- Tax, wage and social debts +€51,164
up €51,164 (+615.9%), from €8,307 to €59,471
- Gross operating margin +€126,778
up €126,778 (+11.2%), from €1.1m to €1.3m
- Taxes +€29,763
up €29,763 (+11.4%), from €260,498 to €290,261
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 | €2,551,026 | €3,496,136 | +€945,110 | +37.0% |
| Fixed assets | 21/28 | €1,484,131 | €1,445,786 | -€38,345 | -2.6% |
| Tangible fixed assets | 22/27 | €1,484,131 | €1,445,586 | -€38,545 | -2.6% |
| Land and buildings | 22 | €1,484,131 | €1,445,586 | -€38,545 | -2.6% |
| Financial fixed assets | 28 | - | €200 | +€200 | |
| Current assets | 29/58 | €1,066,895 | €2,050,350 | +€983,455 | +92.2% |
| Amounts receivable within one year | 40/41 | €1,293 | €21,960 | +€20,667 | +1598.8% |
| Trade receivables | 40 | €1,119 | €21,960 | +€20,842 | +1863.3% |
| Other amounts receivable | 41 | €174 | €0 | -€174 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,057,637 | €1,872,225 | +€814,588 | +77.0% |
| Deferred charges and accrued income | 490/1 | €7,964 | €156,164 | +€148,200 | +1860.8% |
| Total equity and liabilities | 10/49 | €2,551,026 | €3,496,136 | +€945,110 | +37.0% |
| Equity | 10/15 | €2,527,717 | €3,390,066 | +€862,350 | +34.1% |
| Contributions | 10/11 | €1,594,845 | €1,594,845 | = | 0.0% |
| Capital | 10 | €1,594,845 | €1,594,845 | = | 0.0% |
| Issued capital | 100 | €1,594,845 | €1,594,845 | = | 0.0% |
| Reserves | 13 | €159,485 | €159,485 | = | 0.0% |
| Non-distributable reserves | 130/1 | €159,485 | €159,485 | = | 0.0% |
| Legal reserve | 130 | €159,485 | €159,485 | = | 0.0% |
| Profit (loss) carried forward | 14 | €773,387 | €1,635,737 | +€862,350 | +111.5% |
| Amounts payable | 17/49 | €23,309 | €106,069 | +€82,760 | +355.0% |
| Amounts payable within one year | 42/48 | €21,831 | €104,682 | +€82,851 | +379.5% |
| Trade debts | 44 | €13,524 | €45,211 | +€31,687 | +234.3% |
| Suppliers | 440/4 | €13,524 | €45,211 | +€31,687 | +234.3% |
| Taxes, remuneration and social security | 45 | €8,307 | €59,471 | +€51,164 | +615.9% |
| Taxes | 450/3 | €8,307 | €59,471 | +€51,164 | +615.9% |
| Accrued charges and deferred income | 492/3 | €1,478 | €1,387 | -€91 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,858 | €38,545 | +€687 | +1.8% |
| Other operating charges | 640/8 | €58,492 | €65,252 | +€6,760 | +11.6% |
| Gross operating margin | 9900 | €1,127,465 | €1,254,243 | +€126,778 | +11.2% |
| Operating profit (loss) | 9901 | €1,031,115 | €1,150,446 | +€119,331 | +11.6% |
| Financial income | 75/76B | €3,184 | €2,632 | -€552 | -17.3% |
| Recurring financial income | 75 | €3,184 | €2,632 | -€552 | -17.3% |
| Financial charges | 65/66B | €414 | €467 | +€53 | +12.9% |
| Recurring financial charges | 65 | €414 | €467 | +€53 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €1,033,885 | €1,152,611 | +€118,726 | +11.5% |
| Income taxes | 67/77 | €260,498 | €290,261 | +€29,763 | +11.4% |
| Profit (loss) for the period | 9904 | €773,387 | €862,350 | +€88,963 | +11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €773,387 | €862,350 | +€88,963 | +11.5% |
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 2 October 2026 via checked.be.