CLAIR'MENT BON: 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.
What changed
CLAIR'MENT BON
NACE 10.711, Manufacture of food products
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€24,252
2024 · €7,385-€31,637
Equity
€113,182
2024 · €141,831-€28,649
Cash
€24,881
2024 · €22,733+€2,147
Balance sheet total
€578,320
2024 · €605,980-€27,661
Largest movements
Assets
- Tangible fixed assets -€27,748
down €27,748 (-5.0%), from €552,014 to €524,266
of which Land and buildings: -€17,264
Equity and liabilities
- Profit (loss) carried forward -€17,644
down €17,644 (-256.0%), from -€6,892 to -€24,536
- Reserves -€6,608
down €6,608 (-7.0%), from €93,770 to €87,161
of which Tax-exempt reserves: -€6,608
Income statement
- Staff costs +€21,788
up €21,788 (+14.4%), from €151,799 to €173,586
- Financial charges +€5,641
up €5,641 (+35.3%), from €15,979 to €21,620
- Depreciation +€3,524
up €3,524 (+4.7%), from €74,967 to €78,491
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.
Result 2024
€7,385
Gross operating margin
-€1,016
Staff costs
-€21,788
Depreciation
-€3,524
Write-downs
-€181
Other operating charges
+€589
Financial income
-€72
Financial charges
-€5,641
Taxes
-€4
Result 2025
-€24,252
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.
From operations
+€52,829
Investment
-€50,743
Financing
+€61
Cash 2024
€22,733
From operations (derived)
+€52,829
Net result for the year
-€24,252
Depreciation
+€78,491
Stocks and contracts
-€1,694
Receivables within one year
+€3,624
Smaller working-capital items
-€4
Provisions
-€1,694
Trade debts
-€938
Tax, wage and social debts
+€1,796
Other debts
-€2,501
Investment (derived)
-€50,743
Investment in fixed assets (net)
-€50,743
Financing
+€61
Debts after one year
-€19
Current portion of long-term debt
+€4,477
Contributions, distributions and other
-€4,397
Cash 2025
€24,881
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €605,980 | €578,320 | -€27,661 | -4.6% |
| Fixed assets | 21/28 | €552,014 | €524,266 | -€27,748 | -5.0% |
| Tangible fixed assets | 22/27 | €552,014 | €524,266 | -€27,748 | -5.0% |
| Land and buildings | 22 | €505,323 | €488,059 | -€17,264 | -3.4% |
| Plant, machinery and equipment | 23 | €22,081 | €23,065 | +€984 | +4.5% |
| Furniture and vehicles | 24 | €11,370 | €9,928 | -€1,442 | -12.7% |
| Leasing and similar rights | 25 | €13,240 | €3,214 | -€10,026 | -75.7% |
| Current assets | 29/58 | €53,966 | €54,054 | +€87 | +0.2% |
| Stocks and contracts in progress | 3 | €8,786 | €10,480 | +€1,694 | +19.3% |
| Stocks | 30/36 | €8,786 | €10,480 | +€1,694 | +19.3% |
| Amounts receivable within one year | 40/41 | €20,736 | €17,112 | -€3,624 | -17.5% |
| Trade receivables | 40 | €19,361 | €13,741 | -€5,620 | -29.0% |
| Other amounts receivable | 41 | €1,375 | €3,371 | +€1,996 | +145.1% |
| Cash at bank and in hand | 54/58 | €22,733 | €24,881 | +€2,147 | +9.4% |
| Deferred charges and accrued income | 490/1 | €1,711 | €1,581 | -€130 | -7.6% |
| Total equity and liabilities | 10/49 | €605,980 | €578,320 | -€27,661 | -4.6% |
| Equity | 10/15 | €141,831 | €113,182 | -€28,649 | -20.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €93,770 | €87,161 | -€6,608 | -7.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €91,910 | €85,301 | -€6,608 | -7.2% |
| Profit (loss) carried forward | 14 | -€6,892 | -€24,536 | -€17,644 | -256.0% |
| Investment grants | 15 | €42,553 | €38,156 | -€4,397 | -10.3% |
| Provisions and deferred taxes | 16 | €22,017 | €20,323 | -€1,694 | -7.7% |
| Deferred taxes | 168 | €22,017 | €20,323 | -€1,694 | -7.7% |
| Amounts payable | 17/49 | €442,132 | €444,814 | +€2,682 | +0.6% |
| Amounts payable after more than one year | 17 | €326,160 | €326,141 | -€19 | 0.0% |
| Financial debts | 170/4 | €302,095 | €302,076 | -€19 | 0.0% |
| Other amounts payable | 178/9 | €24,065 | €24,065 | = | 0.0% |
| Amounts payable within one year | 42/48 | €115,839 | €118,673 | +€2,834 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €42,217 | €46,694 | +€4,477 | +10.6% |
| Trade debts | 44 | €19,562 | €18,624 | -€938 | -4.8% |
| Suppliers | 440/4 | €19,562 | €18,624 | -€938 | -4.8% |
| Taxes, remuneration and social security | 45 | €16,418 | €18,214 | +€1,796 | +10.9% |
| Taxes | 450/3 | €5,671 | €2,010 | -€3,661 | -64.6% |
| Remuneration and social security | 454/9 | €10,747 | €16,204 | +€5,458 | +50.8% |
| Other amounts payable | 47/48 | €37,642 | €35,141 | -€2,501 | -6.6% |
| Accrued charges and deferred income | 492/3 | €133 | €0 | -€133 | -100.0% |
| Remuneration, social security and pensions | 62 | €151,799 | €173,586 | +€21,788 | +14.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,967 | €78,491 | +€3,524 | +4.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €181 | +€181 | |
| Other operating charges | 640/8 | €2,654 | €2,065 | -€589 | -22.2% |
| Gross operating margin | 9900 | €246,732 | €245,716 | -€1,016 | -0.4% |
| Operating profit (loss) | 9901 | €17,312 | -€8,608 | -€25,920 | |
| Financial income | 75/76B | €4,483 | €4,411 | -€72 | -1.6% |
| Recurring financial income | 75 | €4,483 | €4,411 | -€72 | -1.6% |
| Financial charges | 65/66B | €15,979 | €21,620 | +€5,641 | +35.3% |
| Recurring financial charges | 65 | €15,979 | €21,620 | +€5,641 | +35.3% |
| Profit (loss) for the period before taxes | 9903 | €5,816 | -€25,817 | -€31,633 | |
| Transfer from deferred taxes | 780 | €1,694 | €1,694 | = | 0.0% |
| Income taxes | 67/77 | €125 | €129 | +€4 | +3.3% |
| Profit (loss) for the period | 9904 | €7,385 | -€24,252 | -€31,637 | |
| Transfer from tax-exempt reserves | 789 | €6,608 | €6,608 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,994 | -€17,644 | -€31,637 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.