CHLARé: 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.
CHLARé
Largest movements
- Tangible fixed assets +€14,747
up €14,747 (+4,201%), from €351 to €15,098
of which Land and buildings: +€8,988
- Receivables within one year +€9,953
up €9,953 (+14.0%), from €71,231 to €81,184
of which Other amounts receivable: +€11,253
- Cash +€3,686
up €3,686 (+18.3%), from €20,110 to €23,796
mainly Net result for the year (+€22,833) and Trade debts (+€19,212)
- Profit (loss) carried forward +€22,833
up €22,833, from -€13,499 to €9,334
- Trade debts +€19,212
up €19,212 (+112%), from €17,150 to €36,362
- Current portion of long-term debt -€10,345
down €10,345 (-60.6%), from €17,084 to €6,739
- Tax, wage and social debts -€5,551
down €5,551 (-58.6%), from €9,472 to €3,922
- Other debts +€2,237
up €2,237 (+151%), from €1,485 to €3,722
- Depreciation -€28,663
down €28,663 (-94.3%), from €30,390 to €1,727
- Other operating charges -€23,852
down €23,852 (-98.1%), from €24,307 to €455
- Gross operating margin -€6,396
down €6,396 (-20.7%), from €30,952 to €24,556
- Taxes +€5,654
up €5,654, from -€1,379 to €4,275
- Financial income +€5,016
up €5,016 (+34,713%), from €14 to €5,030
of which Non-recurring financial income: +€4,981
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 | €91,692 | €120,078 | +€28,386 | +31.0% |
| Fixed assets | 21/28 | €351 | €15,098 | +€14,747 | +4,201% |
| Tangible fixed assets | 22/27 | €351 | €15,098 | +€14,747 | +4,201% |
| Land and buildings | 22 | - | €8,988 | +€8,988 | |
| Plant, machinery and equipment | 23 | - | €1,681 | +€1,681 | |
| Furniture and vehicles | 24 | €351 | €4,429 | +€4,078 | +1,162% |
| Current assets | 29/58 | €91,341 | €104,981 | +€13,639 | +14.9% |
| Amounts receivable within one year | 40/41 | €71,231 | €81,184 | +€9,953 | +14.0% |
| Trade receivables | 40 | €70,383 | €69,083 | -€1,300 | -1.8% |
| Other amounts receivable | 41 | €848 | €12,101 | +€11,253 | +1,327% |
| Cash at bank and in hand | 54/58 | €20,110 | €23,796 | +€3,686 | +18.3% |
| Total equity and liabilities | 10/49 | €91,692 | €120,078 | +€28,386 | +31.0% |
| Equity | 10/15 | €46,501 | €69,334 | +€22,833 | +49.1% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,499 | €9,334 | +€22,833 | |
| Amounts payable | 17/49 | €45,191 | €50,744 | +€5,553 | +12.3% |
| Amounts payable within one year | 42/48 | €45,191 | €50,744 | +€5,553 | +12.3% |
| Current portion of amounts payable after more than one year | 42 | €17,084 | €6,739 | -€10,345 | -60.6% |
| Trade debts | 44 | €17,150 | €36,362 | +€19,212 | +112% |
| Suppliers | 440/4 | €17,150 | €36,362 | +€19,212 | +112% |
| Taxes, remuneration and social security | 45 | €9,472 | €3,922 | -€5,551 | -58.6% |
| Taxes | 450/3 | €9,472 | €3,922 | -€5,551 | -58.6% |
| Other amounts payable | 47/48 | €1,485 | €3,722 | +€2,237 | +151% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,390 | €1,727 | -€28,663 | -94.3% |
| Other operating charges | 640/8 | €24,307 | €455 | -€23,852 | -98.1% |
| Gross operating margin | 9900 | €30,952 | €24,556 | -€6,396 | -20.7% |
| Operating profit (loss) | 9901 | -€23,745 | €22,374 | +€46,119 | |
| Financial income | 75/76B | €14 | €5,030 | +€5,016 | +34,713% |
| Recurring financial income | 75 | €14 | €50 | +€36 | +246% |
| Non-recurring financial income | 76B | - | €4,981 | +€4,981 | |
| Financial charges | 65/66B | €1,283 | €297 | -€987 | -76.9% |
| Recurring financial charges | 65 | €1,283 | €297 | -€987 | -76.9% |
| Profit (loss) for the period before taxes | 9903 | -€25,014 | €27,108 | +€52,122 | |
| Income taxes | 67/77 | -€1,379 | €4,275 | +€5,654 | |
| Profit (loss) for the period | 9904 | -€23,635 | €22,833 | +€46,468 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,635 | €22,833 | +€46,468 |
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.