ASBL "L'éclaircie": 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.
ASBL "L'éclaircie"
Largest movements
- Current investments +€90,427
up €90,427 (+90.3%), from €100,145 to €190,573
- Cash -€83,243
down €83,243 (-44.4%), from €187,301 to €104,057
mainly Current investments (-€90,427) and Investment in fixed assets (net) (-€19,947)
- Tangible fixed assets +€12,260
up €12,260 (+111%), from €11,093 to €23,353
- Profit (loss) carried forward +€33,512
up €33,512 (+1,650%), from €2,031 to €35,543
- Debts within one year -€15,517
down €15,517 (-5.1%), from €307,136 to €291,619
of which Tax, wage and social debts: -€11,276
- Gross operating margin +€67,332
up €67,332 (+13.8%), from €487,681 to €555,013
- Staff costs +€28,117
up €28,117 (+5.8%), from €485,227 to €513,343
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.
Derived cash bridge
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 | €309,167 | €327,162 | +€17,995 | +5.8% |
| Fixed assets | 21/28 | €12,293 | €24,553 | +€12,260 | +99.7% |
| Tangible fixed assets | 22/27 | €11,093 | €23,353 | +€12,260 | +111% |
| Furniture and vehicles | 24 | €11,093 | €23,353 | +€12,260 | +111% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €296,875 | €302,609 | +€5,735 | +1.9% |
| Amounts receivable within one year | 40/41 | €9,429 | €7,659 | -€1,769 | -18.8% |
| Trade receivables | 40 | €3,971 | €0 | -€3,971 | -100% |
| Other amounts receivable | 41 | €5,457 | €7,659 | +€2,202 | +40.3% |
| Current investments | 50/53 | €100,145 | €190,573 | +€90,427 | +90.3% |
| Cash at bank and in hand | 54/58 | €187,301 | €104,057 | -€83,243 | -44.4% |
| Deferred charges and accrued income | 490/1 | - | €320 | +€320 | |
| Total equity and liabilities | 10/49 | €309,167 | €327,162 | +€17,995 | +5.8% |
| Equity | 10/15 | €2,031 | €35,543 | +€33,512 | +1,650% |
| Profit (loss) carried forward | 14 | €2,031 | €35,543 | +€33,512 | +1,650% |
| Amounts payable | 17/49 | €307,136 | €291,619 | -€15,517 | -5.1% |
| Amounts payable within one year | 42/48 | €307,136 | €291,619 | -€15,517 | -5.1% |
| Trade debts | 44 | €3,618 | €7,561 | +€3,943 | +109% |
| Suppliers | 440/4 | €3,618 | €7,561 | +€3,943 | +109% |
| Taxes, remuneration and social security | 45 | €80,958 | €69,682 | -€11,276 | -13.9% |
| Taxes | 450/3 | €12,197 | €12,146 | -€51 | -0.4% |
| Remuneration and social security | 454/9 | €68,761 | €57,536 | -€11,225 | -16.3% |
| Non-recurring operating income | 76A | - | €5,181 | +€5,181 | |
| Remuneration, social security and pensions | 62 | €485,227 | €513,343 | +€28,117 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,698 | €7,687 | +€3,989 | +108% |
| Other operating charges | 640/8 | €802 | €853 | +€51 | +6.3% |
| Non-recurring operating charges | 66A | €160 | - | -€160 | |
| Gross operating margin | 9900 | €487,681 | €555,013 | +€67,332 | +13.8% |
| Operating profit (loss) | 9901 | -€2,205 | €33,131 | +€35,335 | |
| Financial income | 75/76B | €182 | €427 | +€246 | +135% |
| Recurring financial income | 75 | €182 | €427 | +€246 | +135% |
| Financial charges | 65/66B | €50 | €47 | -€3 | -6.7% |
| Recurring financial charges | 65 | €47 | €47 | -€0 | -0.7% |
| Non-recurring financial charges | 66B | €3 | - | -€3 | |
| Profit (loss) for the period before taxes | 9903 | -€2,073 | €33,512 | +€35,585 | |
| Profit (loss) for the period | 9904 | -€2,073 | €33,512 | +€35,585 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,073 | €33,512 | +€35,585 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.