Debune - Clarinval: 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.
Debune - Clarinval
Largest movements
- Cash +€29,015
up €29,015 (+535%), from €5,423 to €34,438
mainly Depreciation (+€15,314) and Receivables within one year (+€14,081)
- Receivables within one year -€14,081
down €14,081 (-54.3%), from €25,929 to €11,848
of which Other amounts receivable: -€18,811
- Tangible fixed assets -€12,161
down €12,161 (-16.1%), from €75,446 to €63,286
of which Furniture and vehicles: -€13,579
- Deferred charges and accrued income -€8,602
down €8,602 (-96.8%), from €8,890 to €287
- Debts after one year -€10,480
down €10,480 (-31.9%), from €32,872 to €22,392
- Trade debts +€10,236
up €10,236 (+190%), from €5,398 to €15,634
- Accrued charges and deferred income -€7,010
no longer reported in 2026 (was €7,010)
- Gross operating margin +€16,247
up €16,247 (+83.4%), from €19,472 to €35,719
- Other operating charges +€3,185
up €3,185 (+137%), from €2,325 to €5,510
- Staff costs +€1,905
up €1,905 (+24.1%), from €7,919 to €9,824
- Depreciation +€879
up €879 (+6.1%), from €14,436 to €15,314
- Financial income +€443
up €443 (+21,406%), from €2 to €445
of which Non-recurring financial income: +€437
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,323 | €115,744 | -€6,578 | -5.4% |
| Fixed assets | 21/28 | €82,082 | €69,171 | -€12,911 | -15.7% |
| Intangible fixed assets | 21 | €6,635 | €5,885 | -€750 | -11.3% |
| Tangible fixed assets | 22/27 | €75,446 | €63,286 | -€12,161 | -16.1% |
| Land and buildings | 22 | €1,282 | €1,597 | +€315 | +24.6% |
| Plant, machinery and equipment | 23 | €738 | €1,841 | +€1,103 | +150% |
| Furniture and vehicles | 24 | €73,427 | €59,848 | -€13,579 | -18.5% |
| Current assets | 29/58 | €40,241 | €46,574 | +€6,333 | +15.7% |
| Amounts receivable within one year | 40/41 | €25,929 | €11,848 | -€14,081 | -54.3% |
| Trade receivables | 40 | €2,013 | €6,744 | +€4,731 | +235% |
| Other amounts receivable | 41 | €23,916 | €5,105 | -€18,811 | -78.7% |
| Cash at bank and in hand | 54/58 | €5,423 | €34,438 | +€29,015 | +535% |
| Deferred charges and accrued income | 490/1 | €8,890 | €287 | -€8,602 | -96.8% |
| Total equity and liabilities | 10/49 | €122,323 | €115,744 | -€6,578 | -5.4% |
| Equity | 10/15 | €66,633 | €66,056 | -€576 | -0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35,000 | €35,000 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,033 | €12,456 | -€576 | -4.4% |
| Amounts payable | 17/49 | €55,690 | €49,688 | -€6,002 | -10.8% |
| Amounts payable after more than one year | 17 | €32,872 | €22,392 | -€10,480 | -31.9% |
| Financial debts | 170/4 | €32,872 | €22,392 | -€10,480 | -31.9% |
| Amounts payable within one year | 42/48 | €15,808 | €27,296 | +€11,488 | +72.7% |
| Current portion of amounts payable after more than one year | 42 | €10,029 | €10,480 | +€450 | +4.5% |
| Trade debts | 44 | €5,398 | €15,634 | +€10,236 | +190% |
| Suppliers | 440/4 | €5,398 | €15,634 | +€10,236 | +190% |
| Taxes, remuneration and social security | 45 | €381 | €1,182 | +€802 | +210% |
| Taxes | 450/3 | €309 | €1,134 | +€826 | +267% |
| Remuneration and social security | 454/9 | €72 | €48 | -€24 | -33.3% |
| Accrued charges and deferred income | 492/3 | €7,010 | - | -€7,010 | |
| Remuneration, social security and pensions | 62 | €7,919 | €9,824 | +€1,905 | +24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,436 | €15,314 | +€879 | +6.1% |
| Other operating charges | 640/8 | €2,325 | €5,510 | +€3,185 | +137% |
| Non-recurring operating charges | 66A | - | €3,397 | +€3,397 | |
| Gross operating margin | 9900 | €19,472 | €35,719 | +€16,247 | +83.4% |
| Operating profit (loss) | 9901 | -€5,207 | €1,674 | +€6,882 | |
| Financial income | 75/76B | €2 | €445 | +€443 | +21,406% |
| Recurring financial income | 75 | €2 | €9 | +€6 | +312% |
| Non-recurring financial income | 76B | - | €437 | +€437 | |
| Financial charges | 65/66B | €2,604 | €2,509 | -€95 | -3.7% |
| Recurring financial charges | 65 | €2,604 | €2,509 | -€95 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,809 | -€389 | +€7,420 | +95.0% |
| Income taxes | 67/77 | €115 | €187 | +€72 | +63.0% |
| Profit (loss) for the period | 9904 | -€7,924 | -€576 | +€7,348 | +92.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,924 | -€576 | +€7,348 | +92.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.