CLAIR SOLEIL: 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.
CLAIR SOLEIL
Largest movements
- Tangible fixed assets -€55,122
down €55,122 (-12.4%), from €445,634 to €390,511
of which Land and buildings: -€27,784
- Cash +€9,876
up €9,876 (+84.3%), from €11,708 to €21,584
mainly Depreciation (+€55,122) and Net result for the year (+€14,203)
- Debts after one year -€80,107
down €80,107 (-15.0%), from €532,904 to €452,797
of which Financial debts: -€80,107
- Profit (loss) carried forward +€14,203
up €14,203 (+5.3%), from -€266,476 to -€252,273
- Other debts +€10,300
up €10,300 (+18.0%), from €57,288 to €67,588
- Financial charges -€4,565
down €4,565 (-24.8%), from €18,405 to €13,840
- Financial income -€3,644
down €3,644 (-83.7%), from €4,353 to €709
- Staff costs -€3,466
down €3,466 (-3.2%), from €108,249 to €104,783
- Other operating charges -€3,087
down €3,087 (-91.4%), from €3,376 to €289
- Depreciation -€1,930
down €1,930 (-3.4%), from €57,052 to €55,122
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 | €543,356 | €500,012 | -€43,344 | -8.0% |
| Fixed assets | 21/28 | €445,634 | €390,511 | -€55,122 | -12.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €445,634 | €390,511 | -€55,122 | -12.4% |
| Land and buildings | 22 | €388,969 | €361,185 | -€27,784 | -7.1% |
| Plant, machinery and equipment | 23 | €30,724 | €9,686 | -€21,038 | -68.5% |
| Furniture and vehicles | 24 | €25,941 | €19,641 | -€6,300 | -24.3% |
| Current assets | 29/58 | €97,722 | €109,500 | +€11,778 | +12.1% |
| Stocks and contracts in progress | 3 | €64,747 | €66,299 | +€1,552 | +2.4% |
| Stocks | 30/36 | €64,747 | €66,299 | +€1,552 | +2.4% |
| Amounts receivable within one year | 40/41 | €21,267 | €21,617 | +€350 | +1.6% |
| Trade receivables | 40 | €21,001 | €21,617 | +€616 | +2.9% |
| Other amounts receivable | 41 | €266 | - | -€266 | |
| Cash at bank and in hand | 54/58 | €11,708 | €21,584 | +€9,876 | +84.3% |
| Total equity and liabilities | 10/49 | €543,356 | €500,012 | -€43,344 | -8.0% |
| Equity | 10/15 | -€198,064 | -€183,861 | +€14,203 | +7.2% |
| Contributions | 10/11 | €20,900 | €20,900 | = | 0.0% |
| Reserves | 13 | €47,513 | €47,513 | = | 0.0% |
| Distributable reserves | 133 | €47,513 | €47,513 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€266,476 | -€252,273 | +€14,203 | +5.3% |
| Amounts payable | 17/49 | €741,420 | €683,872 | -€57,548 | -7.8% |
| Amounts payable after more than one year | 17 | €532,904 | €452,797 | -€80,107 | -15.0% |
| Financial debts | 170/4 | €182,904 | €102,797 | -€80,107 | -43.8% |
| Other amounts payable | 178/9 | €350,000 | €350,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €208,515 | €231,075 | +€22,560 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €77,383 | €80,107 | +€2,724 | +3.5% |
| Financial debts | 43 | €4,457 | €6,553 | +€2,096 | +47.0% |
| Credit institutions | 430/8 | €4,457 | €6,553 | +€2,096 | +47.0% |
| Trade debts | 44 | €46,874 | €50,838 | +€3,964 | +8.5% |
| Suppliers | 440/4 | €46,874 | €50,838 | +€3,964 | +8.5% |
| Taxes, remuneration and social security | 45 | €22,514 | €25,989 | +€3,475 | +15.4% |
| Taxes | 450/3 | €1,139 | €4,082 | +€2,943 | +258.5% |
| Remuneration and social security | 454/9 | €21,375 | €21,908 | +€532 | +2.5% |
| Other amounts payable | 47/48 | €57,288 | €67,588 | +€10,300 | +18.0% |
| Remuneration, social security and pensions | 62 | €108,249 | €104,783 | -€3,466 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,052 | €55,122 | -€1,930 | -3.4% |
| Other operating charges | 640/8 | €3,376 | €289 | -€3,087 | -91.4% |
| Gross operating margin | 9900 | €188,184 | €187,529 | -€655 | -0.3% |
| Operating profit (loss) | 9901 | €19,507 | €27,335 | +€7,828 | +40.1% |
| Financial income | 75/76B | €4,353 | €709 | -€3,644 | -83.7% |
| Recurring financial income | 75 | €4,353 | €709 | -€3,644 | -83.7% |
| Financial charges | 65/66B | €18,405 | €13,840 | -€4,565 | -24.8% |
| Recurring financial charges | 65 | €18,405 | €13,840 | -€4,565 | -24.8% |
| Profit (loss) for the period before taxes | 9903 | €5,455 | €14,203 | +€8,748 | +160.4% |
| Profit (loss) for the period | 9904 | €5,455 | €14,203 | +€8,748 | +160.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,455 | €14,203 | +€8,748 | +160.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.