CLAIR-OBSCUR PRODUCTIONS: what changed
CLAIR-OBSCUR PRODUCTIONS
Largest movements
- Receivables within one year +€65,390
up €65,390 (+16.8%), from €388,459 to €453,849
of which Trade receivables: +€71,650
- Cash -€8,167
down €8,167 (-31.9%), from €25,640 to €17,473
mainly Receivables within one year (-€65,390) and Other debts (-€37,679)
- Tangible fixed assets +€5,049
up €5,049 (+20.6%), from €24,529 to €29,578
of which Plant, machinery and equipment: +€5,532
- Trade debts +€83,449
up €83,449 (+61.4%), from €135,912 to €219,361
- Other debts -€37,679
down €37,679 (-89.8%), from €41,947 to €4,268
- Profit (loss) carried forward +€16,941
up €16,941 (+64.9%), from €26,106 to €43,046
- Gross operating margin +€44,274
up €44,274 (+20.6%), from €214,882 to €259,156
- Staff costs +€14,283
up €14,283 (+7.0%), from €204,261 to €218,544
- Taxes +€6,332
up €6,332 (+705%), from €899 to €7,231
- Financial charges -€2,689
down €2,689 (-61.9%), from €4,343 to €1,653
Change in the result, 2023 to 2024
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
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €438,858 | €501,129 | +€62,272 | +14.2% |
| Fixed assets | 21/28 | €24,759 | €29,808 | +€5,049 | +20.4% |
| Tangible fixed assets | 22/27 | €24,529 | €29,578 | +€5,049 | +20.6% |
| Plant, machinery and equipment | 23 | €217 | €5,749 | +€5,532 | +2,546% |
| Furniture and vehicles | 24 | €24,312 | €23,829 | -€483 | -2.0% |
| Financial fixed assets | 28 | €230 | €230 | = | 0.0% |
| Current assets | 29/58 | €414,099 | €471,322 | +€57,223 | +13.8% |
| Amounts receivable within one year | 40/41 | €388,459 | €453,849 | +€65,390 | +16.8% |
| Trade receivables | 40 | €370,174 | €441,824 | +€71,650 | +19.4% |
| Other amounts receivable | 41 | €18,285 | €12,025 | -€6,261 | -34.2% |
| Cash at bank and in hand | 54/58 | €25,640 | €17,473 | -€8,167 | -31.9% |
| Total equity and liabilities | 10/49 | €438,858 | €501,129 | +€62,272 | +14.2% |
| Equity | 10/15 | €61,866 | €78,806 | +€16,941 | +27.4% |
| Contributions | 10/11 | €27,400 | €27,400 | = | 0.0% |
| Reserves | 13 | €8,360 | €8,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,360 | €3,360 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,360 | €3,360 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,106 | €43,046 | +€16,941 | +64.9% |
| Amounts payable | 17/49 | €376,992 | €422,323 | +€45,331 | +12.0% |
| Amounts payable after more than one year | 17 | €155,000 | €157,250 | +€2,250 | +1.5% |
| Financial debts | 170/4 | €155,000 | €157,250 | +€2,250 | +1.5% |
| Amounts payable within one year | 42/48 | €221,992 | €265,073 | +€43,081 | +19.4% |
| Current portion of amounts payable after more than one year | 42 | €1,785 | €1,307 | -€477 | -26.7% |
| Trade debts | 44 | €135,912 | €219,361 | +€83,449 | +61.4% |
| Suppliers | 440/4 | €135,912 | €219,361 | +€83,449 | +61.4% |
| Taxes, remuneration and social security | 45 | €42,349 | €40,137 | -€2,212 | -5.2% |
| Taxes | 450/3 | €15,766 | €28,656 | +€12,890 | +81.8% |
| Remuneration and social security | 454/9 | €26,583 | €11,481 | -€15,102 | -56.8% |
| Other amounts payable | 47/48 | €41,947 | €4,268 | -€37,679 | -89.8% |
| Remuneration, social security and pensions | 62 | €204,261 | €218,544 | +€14,283 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,040 | €14,436 | +€2,396 | +19.9% |
| Other operating charges | 640/8 | €447 | €387 | -€60 | -13.4% |
| Gross operating margin | 9900 | €214,882 | €259,156 | +€44,274 | +20.6% |
| Operating profit (loss) | 9901 | -€1,866 | €25,788 | +€27,654 | |
| Financial income | 75/76B | €0 | €36 | +€36 | +36,300% |
| Recurring financial income | 75 | €0 | €36 | +€36 | +36,300% |
| Financial charges | 65/66B | €4,343 | €1,653 | -€2,689 | -61.9% |
| Recurring financial charges | 65 | €4,343 | €1,653 | -€2,689 | -61.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,209 | €24,171 | +€30,380 | |
| Income taxes | 67/77 | €899 | €7,231 | +€6,332 | +705% |
| Profit (loss) for the period | 9904 | -€7,107 | €16,941 | +€24,048 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,107 | €16,941 | +€24,048 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.