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CLAIR - OBSCUR: 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.

What changed

CLAIR - OBSCUR

BE 0450.002.301
NACE 47.552, Retail sale of lighting equipment
fiscal year 2019 against 2020filed annual accounts (NBB)
Net result for the year
-€151
2019 · -€271+€120
Equity
-€12,503
2019 · -€12,352-€151
Cash
€1,290
2019 · €1,290
Balance sheet total
€1,399
2019 · €1,399

Largest movements

2019 to 2020
Assets

No asset line moved by more than 1% of the balance sheet total.

    Equity and liabilities
    • Profit (loss) carried forward -€151

      down €151 (-0.5%), from -€30,944 to -€31,095

    • Debts within one year +€151

      up €151 (+1.1%), from €13,751 to €13,902

    Income statement
    • Gross operating margin +€120

      up €120 (+44.3%), from -€271 to -€151

    From the 2019 result to the 2020 result

    effect on the 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 2019 -€271
    Gross operating margin +€120
    Result 2020 -€151

    Cash bridge derived

    cash 2019 to 2020

    Derived from the 2019 and 2020 balance sheets and the 2020 result: not a filed cash-flow statement. It shows where the money came from and went.

    From operations €0
    Investment €0
    Financing €0
    Cash 2019 €1,290
    Net result for the year -€151
    Debts within one year +€151
    Cash 2020 €1,290
    Every line side by side 16 lines
    Line Code 2019 2020 Change %
    Total assets 20/58 €1,399 €1,399 = 0.0%
    Fixed assets 21/28 €109 €109 = 0.0%
    Financial fixed assets 28 €109 €109 = 0.0%
    Current assets 29/58 €1,290 €1,290 = 0.0%
    Cash at bank and in hand 54/58 €1,290 €1,290 = 0.0%
    Total equity and liabilities 10/49 €1,399 €1,399 = 0.0%
    Equity 10/15 -€12,352 -€12,503 -€151 -1.2%
    Contributions 10/11 €18,592 €18,592 = 0.0%
    Profit (loss) carried forward 14 -€30,944 -€31,095 -€151 -0.5%
    Amounts payable 17/49 €13,751 €13,902 +€151 +1.1%
    Amounts payable within one year 42/48 €13,751 €13,902 +€151 +1.1%
    Gross operating margin 9900 -€271 -€151 +€120 +44.3%
    Operating profit (loss) 9901 -€271 -€151 +€120 +44.3%
    Profit (loss) for the period before taxes 9903 -€271 -€151 +€120 +44.3%
    Profit (loss) for the period 9904 -€271 -€151 +€120 +44.3%
    Profit (loss) for the period to be appropriated 9905 -€271 -€151 +€120 +44.3%

    Source: filed annual accounts (NBB), fiscal years ended 31 December 2019 and 31 December 2020. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.