Clair-Office: 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.
Clair-Office
Largest movements
- Financial fixed assets +€688,000
up €688,000 (+196571.4%), from €350 to €688,350
- Receivables within one year -€63,730
down €63,730 (-10.7%), from €598,117 to €534,387
of which Trade receivables: -€91,872
- Tangible fixed assets -€63,659
down €63,659 (-36.9%), from €172,722 to €109,063
of which Furniture and vehicles: -€52,929
- Current investments -€50,055
no longer reported in 2025 (was €50,055)
- Cash -€49,986
down €49,986 (-38.6%), from €129,460 to €79,474
mainly Investment in fixed assets (net) (-€692,390) and Trade debts (-€66,362)
- Debts after one year +€463,377
up €463,377 (+620.2%), from €74,717 to €538,094
- Trade debts -€66,362
down €66,362 (-18.3%), from €363,315 to €296,953
- Current portion of long-term debt +€59,348
up €59,348 (+53.8%), from €110,241 to €169,590
- Short-term financial debts -€54,413
down €54,413 (-56.4%), from €96,417 to €42,004
- Other debts +€50,000
up €50,000 (+207555.0%), from €24 to €50,024
- Gross operating margin -€117,466
down €117,466 (-4.5%), from €2.6m to €2.5m
- Staff costs -€103,270
down €103,270 (-4.1%), from €2.5m to €2.4m
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €999,150 | €1,462,605 | +€463,456 | +46.4% |
| Fixed assets | 21/28 | €173,209 | €797,413 | +€624,204 | +360.4% |
| Intangible fixed assets | 21 | €137 | - | -€137 | |
| Tangible fixed assets | 22/27 | €172,722 | €109,063 | -€63,659 | -36.9% |
| Plant, machinery and equipment | 23 | €25,390 | €14,660 | -€10,730 | -42.3% |
| Furniture and vehicles | 24 | €147,332 | €94,403 | -€52,929 | -35.9% |
| Financial fixed assets | 28 | €350 | €688,350 | +€688,000 | +196571.4% |
| Current assets | 29/58 | €825,941 | €665,193 | -€160,748 | -19.5% |
| Stocks and contracts in progress | 3 | €45,790 | €46,775 | +€985 | +2.2% |
| Stocks | 30/36 | €45,790 | €46,775 | +€985 | +2.2% |
| Amounts receivable within one year | 40/41 | €598,117 | €534,387 | -€63,730 | -10.7% |
| Trade receivables | 40 | €546,837 | €454,965 | -€91,872 | -16.8% |
| Other amounts receivable | 41 | €51,280 | €79,422 | +€28,142 | +54.9% |
| Current investments | 50/53 | €50,055 | - | -€50,055 | |
| Cash at bank and in hand | 54/58 | €129,460 | €79,474 | -€49,986 | -38.6% |
| Deferred charges and accrued income | 490/1 | €2,519 | €4,557 | +€2,038 | +80.9% |
| Total equity and liabilities | 10/49 | €999,150 | €1,462,605 | +€463,456 | +46.4% |
| Equity | 10/15 | €94,599 | €99,695 | +€5,096 | +5.4% |
| Contributions | 10/11 | €24,500 | €24,500 | = | 0.0% |
| Reserves | 13 | €70,099 | €75,195 | +€5,096 | +7.3% |
| Distributable reserves | 133 | €70,099 | €75,195 | +€5,096 | +7.3% |
| Amounts payable | 17/49 | €904,550 | €1,362,910 | +€458,360 | +50.7% |
| Amounts payable after more than one year | 17 | €74,717 | €538,094 | +€463,377 | +620.2% |
| Financial debts | 170/4 | €74,717 | €538,094 | +€463,377 | +620.2% |
| Amounts payable within one year | 42/48 | €829,833 | €824,799 | -€5,034 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €110,241 | €169,590 | +€59,348 | +53.8% |
| Financial debts | 43 | €96,417 | €42,004 | -€54,413 | -56.4% |
| Credit institutions | 430/8 | €96,417 | €42,004 | -€54,413 | -56.4% |
| Trade debts | 44 | €363,315 | €296,953 | -€66,362 | -18.3% |
| Suppliers | 440/4 | €363,315 | €296,953 | -€66,362 | -18.3% |
| Advances received on contracts in progress | 46 | - | €2,282 | +€2,282 | |
| Taxes, remuneration and social security | 45 | €259,836 | €263,946 | +€4,110 | +1.6% |
| Taxes | 450/3 | €2,785 | €4,904 | +€2,119 | +76.1% |
| Remuneration and social security | 454/9 | €257,051 | €259,042 | +€1,991 | +0.8% |
| Other amounts payable | 47/48 | €24 | €50,024 | +€50,000 | +207555.0% |
| Accrued charges and deferred income | 492/3 | - | €17 | +€17 | |
| Remuneration, social security and pensions | 62 | €2,501,180 | €2,397,909 | -€103,270 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,758 | €68,186 | +€428 | +0.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,475 | - | -€2,475 | |
| Other operating charges | 640/8 | €4,292 | €3,872 | -€420 | -9.8% |
| Non-recurring operating charges | 66A | €184 | €228 | +€43 | +23.6% |
| Gross operating margin | 9900 | €2,629,160 | €2,511,695 | -€117,466 | -4.5% |
| Operating profit (loss) | 9901 | €53,272 | €41,500 | -€11,772 | -22.1% |
| Financial income | 75/76B | €2,807 | €12,024 | +€9,216 | +328.3% |
| Recurring financial income | 75 | €2,807 | €12,024 | +€9,216 | +328.3% |
| Financial charges | 65/66B | €24,140 | €36,570 | +€12,430 | +51.5% |
| Recurring financial charges | 65 | €24,140 | €36,570 | +€12,430 | +51.5% |
| Profit (loss) for the period before taxes | 9903 | €31,940 | €16,953 | -€14,987 | -46.9% |
| Income taxes | 67/77 | €10,643 | €11,857 | +€1,215 | +11.4% |
| Profit (loss) for the period | 9904 | €21,297 | €5,096 | -€16,201 | -76.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,297 | €5,096 | -€16,201 | -76.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.