Clairbois: 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.
Clairbois
Largest movements
- Tangible fixed assets -€523
down €523 (-100.0%), from €523 to €0
- Deferred charges and accrued income +€49
new in 2025: €49
- Cash -€44
down €44 (-67.2%), from €65 to €21
mainly Net result for the year (-€8,559) and Deferred charges and accrued income (-€49)
- Profit (loss) carried forward -€8,559
down €8,559 (-4.0%), from -€215,289 to -€223,849
- Other debts +€7,642
up €7,642 (+4.1%), from €184,506 to €192,148
- Trade debts +€400
new in 2025: €400
- Gross operating margin +€713
up €713 (+8.6%), from -€8,303 to -€7,590
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 | €588 | €71 | -€517 | -87.9% |
| Fixed assets | 21/28 | €523 | €0 | -€523 | -100.0% |
| Tangible fixed assets | 22/27 | €523 | €0 | -€523 | -100.0% |
| Furniture and vehicles | 24 | €523 | €0 | -€523 | -100.0% |
| Current assets | 29/58 | €65 | €71 | +€6 | +8.4% |
| Cash at bank and in hand | 54/58 | €65 | €21 | -€44 | -67.2% |
| Deferred charges and accrued income | 490/1 | - | €49 | +€49 | |
| Total equity and liabilities | 10/49 | €588 | €71 | -€517 | -87.9% |
| Equity | 10/15 | -€183,918 | -€192,477 | -€8,559 | -4.7% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €372 | €372 | = | 0.0% |
| Non-distributable reserves | 130/1 | €372 | €372 | = | 0.0% |
| Reserves not available under the articles | 1311 | €372 | €372 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€215,289 | -€223,849 | -€8,559 | -4.0% |
| Amounts payable | 17/49 | €184,506 | €192,548 | +€8,042 | +4.4% |
| Amounts payable within one year | 42/48 | €184,506 | €192,548 | +€8,042 | +4.4% |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Other amounts payable | 47/48 | €184,506 | €192,148 | +€7,642 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €573 | €523 | -€50 | -8.8% |
| Other operating charges | 640/8 | €401 | €400 | -€1 | -0.3% |
| Gross operating margin | 9900 | -€8,303 | -€7,590 | +€713 | +8.6% |
| Operating profit (loss) | 9901 | -€9,277 | -€8,513 | +€764 | +8.2% |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,323 | -€8,559 | +€764 | +8.2% |
| Profit (loss) for the period | 9904 | -€9,323 | -€8,559 | +€764 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,323 | -€8,559 | +€764 | +8.2% |
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 6 October 2026 via checked.be.