CLAIR DE LUNE: 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.
CLAIR DE LUNE
Largest movements
- Receivables within one year +€7,442
up €7,442 (+34.1%), from €21,850 to €29,293
of which Other amounts receivable: +€5,717
- Cash -€5,077
no longer reported in 2024 (was €5,077)
mainly Receivables within one year (-€7,442) and Current investments (-€548)
- Current investments +€548
new in 2024: €548
- Profit (loss) carried forward +€2,322
up €2,322 (+34.6%), from €6,715 to €9,038
- Trade debts +€366
up €366 (+62.7%), from €583 to €949
- Gross operating margin -€18,900
down €18,900 (-88.5%), from €21,352 to €2,452
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,927 | €29,841 | +€2,914 | +10.8% |
| Current assets | 29/58 | €26,927 | €29,841 | +€2,914 | +10.8% |
| Amounts receivable within one year | 40/41 | €21,850 | €29,293 | +€7,442 | +34.1% |
| Trade receivables | 40 | €18,202 | €19,927 | +€1,725 | +9.5% |
| Other amounts receivable | 41 | €3,648 | €9,365 | +€5,717 | +156.7% |
| Current investments | 50/53 | - | €548 | +€548 | |
| Cash at bank and in hand | 54/58 | €5,077 | - | -€5,077 | |
| Total equity and liabilities | 10/49 | €26,927 | €29,841 | +€2,914 | +10.8% |
| Equity | 10/15 | €25,715 | €28,038 | +€2,322 | +9.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Outside capital | 11 | €19,000 | - | -€19,000 | |
| Share premium | 1100/10 | €19,000 | - | -€19,000 | |
| Profit (loss) carried forward | 14 | €6,715 | €9,038 | +€2,322 | +34.6% |
| Amounts payable | 17/49 | €1,212 | €1,803 | +€592 | +48.8% |
| Amounts payable within one year | 42/48 | €1,212 | €1,803 | +€592 | +48.8% |
| Trade debts | 44 | €583 | €949 | +€366 | +62.7% |
| Suppliers | 440/4 | €583 | €949 | +€366 | +62.7% |
| Taxes, remuneration and social security | 45 | - | €191 | +€191 | |
| Taxes | 450/3 | - | €191 | +€191 | |
| Other amounts payable | 47/48 | €628 | €663 | +€35 | +5.6% |
| Other operating charges | 640/8 | €166 | - | -€166 | |
| Gross operating margin | 9900 | €21,352 | €2,452 | -€18,900 | -88.5% |
| Operating profit (loss) | 9901 | €21,186 | €2,452 | -€18,734 | -88.4% |
| Financial charges | 65/66B | - | €130 | +€130 | |
| Recurring financial charges | 65 | - | €130 | +€130 | |
| Profit (loss) for the period before taxes | 9903 | €21,186 | €2,322 | -€18,863 | -89.0% |
| Profit (loss) for the period | 9904 | €21,186 | €2,322 | -€18,863 | -89.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,186 | €2,322 | -€18,863 | -89.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.