CLAIR - OBSCUR Photography: what changed
CLAIR - OBSCUR Photography
Largest movements
- Receivables within one year -€29,404
down €29,404 (-84.6%), from €34,748 to €5,344
of which Other amounts receivable: -€20,518
- Tangible fixed assets -€15,510
down €15,510 (-38.0%), from €40,798 to €25,288
of which Furniture and vehicles: -€9,402
- Deferred charges and accrued income -€1,208
down €1,208 (-16.9%), from €7,153 to €5,945
- Profit (loss) carried forward -€32,067
down €32,067, from €12,209 to -€19,858
- Short-term financial debts -€6,398
down €6,398 (-73.2%), from €8,739 to €2,341
- Trade debts -€5,540
down €5,540 (-63.5%), from €8,727 to €3,187
- Tax, wage and social debts -€2,117
down €2,117 (-52.5%), from €4,034 to €1,917
- Gross operating margin -€13,171
down €13,171 (-944%), from -€1,395 to -€14,567
- Financial income -€1,458
down €1,458 (-98.9%), from €1,474 to €16
- Taxes +€396
new in 2025: €396
- Financial charges -€201
down €201 (-15.5%), from €1,296 to €1,095
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,699 | €36,577 | -€46,122 | -55.8% |
| Fixed assets | 21/28 | €40,798 | €25,288 | -€15,510 | -38.0% |
| Tangible fixed assets | 22/27 | €40,798 | €25,288 | -€15,510 | -38.0% |
| Plant, machinery and equipment | 23 | €11,653 | €5,545 | -€6,108 | -52.4% |
| Furniture and vehicles | 24 | €29,145 | €19,743 | -€9,402 | -32.3% |
| Current assets | 29/58 | €41,901 | €11,289 | -€30,612 | -73.1% |
| Amounts receivable within one year | 40/41 | €34,748 | €5,344 | -€29,404 | -84.6% |
| Trade receivables | 40 | €12,705 | €3,820 | -€8,886 | -69.9% |
| Other amounts receivable | 41 | €22,043 | €1,524 | -€20,518 | -93.1% |
| Deferred charges and accrued income | 490/1 | €7,153 | €5,945 | -€1,208 | -16.9% |
| Total equity and liabilities | 10/49 | €82,699 | €36,577 | -€46,122 | -55.8% |
| Equity | 10/15 | €61,199 | €29,133 | -€32,067 | -52.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €30,398 | €30,398 | = | 0.0% |
| Distributable reserves | 133 | €30,398 | €30,398 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,209 | -€19,858 | -€32,067 | |
| Amounts payable | 17/49 | €21,500 | €7,445 | -€14,055 | -65.4% |
| Amounts payable within one year | 42/48 | €21,500 | €7,445 | -€14,055 | -65.4% |
| Financial debts | 43 | €8,739 | €2,341 | -€6,398 | -73.2% |
| Credit institutions | 430/8 | €8,739 | €2,341 | -€6,398 | -73.2% |
| Trade debts | 44 | €8,727 | €3,187 | -€5,540 | -63.5% |
| Suppliers | 440/4 | €8,727 | €3,187 | -€5,540 | -63.5% |
| Taxes, remuneration and social security | 45 | €4,034 | €1,917 | -€2,117 | -52.5% |
| Taxes | 450/3 | €4,034 | €1,917 | -€2,117 | -52.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,635 | €15,510 | -€125 | -0.8% |
| Other operating charges | 640/8 | €601 | €516 | -€86 | -14.2% |
| Gross operating margin | 9900 | -€1,395 | -€14,567 | -€13,171 | -944% |
| Operating profit (loss) | 9901 | -€17,631 | -€30,592 | -€12,961 | -73.5% |
| Financial income | 75/76B | €1,474 | €16 | -€1,458 | -98.9% |
| Recurring financial income | 75 | €1,474 | €16 | -€1,458 | -98.9% |
| Financial charges | 65/66B | €1,296 | €1,095 | -€201 | -15.5% |
| Recurring financial charges | 65 | €1,296 | €1,095 | -€201 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,453 | -€31,671 | -€14,218 | -81.5% |
| Income taxes | 67/77 | - | €396 | +€396 | |
| Profit (loss) for the period | 9904 | -€17,453 | -€32,067 | -€14,614 | -83.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,453 | -€32,067 | -€14,614 | -83.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.