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
- Receivables within one year +€11,501
up €11,501 (+24.3%), from €47,343 to €58,843
of which Trade receivables: +€7,684
- Tangible fixed assets -€3,498
down €3,498 (-35.0%), from €9,996 to €6,498
- Deferred charges and accrued income +€810
up €810 (+500.3%), from €162 to €972
- Cash +€782
up €782 (+132.0%), from €592 to €1,374
mainly Other debts (+€6,637) and Trade debts (+€6,245)
- Other debts +€6,637
up €6,637 (+38.5%), from €17,230 to €23,867
- Reserves -€6,545
down €6,545 (-37.5%), from €17,440 to €10,896
of which Distributable reserves: -€6,545
- Trade debts +€6,245
up €6,245 (+282.2%), from €2,213 to €8,458
- Tax, wage and social debts +€3,257
up €3,257 (+135.2%), from €2,409 to €5,666
- Gross operating margin +€52,044
up €52,044, from -€48,840 to €3,204
- Taxes +€6,943
up €6,943 (+5369.0%), from €129 to €7,073
- Other operating charges -€3,218
down €3,218 (-77.0%), from €4,179 to €961
- Financial income -€2,691
down €2,691 (-56.0%), from €4,805 to €2,114
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 | €59,292 | €68,886 | +€9,594 | +16.2% |
| Fixed assets | 21/28 | €11,196 | €7,698 | -€3,498 | -31.2% |
| Intangible fixed assets | 21 | €1,200 | €1,200 | = | 0.0% |
| Tangible fixed assets | 22/27 | €9,996 | €6,498 | -€3,498 | -35.0% |
| Furniture and vehicles | 24 | €9,996 | €6,498 | -€3,498 | -35.0% |
| Current assets | 29/58 | €48,097 | €61,189 | +€13,092 | +27.2% |
| Amounts receivable within one year | 40/41 | €47,343 | €58,843 | +€11,501 | +24.3% |
| Trade receivables | 40 | - | €7,684 | +€7,684 | |
| Other amounts receivable | 41 | €47,343 | €51,160 | +€3,817 | +8.1% |
| Cash at bank and in hand | 54/58 | €592 | €1,374 | +€782 | +132.0% |
| Deferred charges and accrued income | 490/1 | €162 | €972 | +€810 | +500.3% |
| Total equity and liabilities | 10/49 | €59,292 | €68,886 | +€9,594 | +16.2% |
| Equity | 10/15 | €37,440 | €30,896 | -€6,545 | -17.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €17,440 | €10,896 | -€6,545 | -37.5% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,973 | €7,973 | = | 0.0% |
| Distributable reserves | 133 | €7,467 | €923 | -€6,545 | -87.6% |
| Amounts payable | 17/49 | €21,852 | €37,991 | +€16,139 | +73.9% |
| Amounts payable within one year | 42/48 | €21,852 | €37,991 | +€16,139 | +73.9% |
| Trade debts | 44 | €2,213 | €8,458 | +€6,245 | +282.2% |
| Suppliers | 440/4 | €2,213 | €8,458 | +€6,245 | +282.2% |
| Taxes, remuneration and social security | 45 | €2,409 | €5,666 | +€3,257 | +135.2% |
| Taxes | 450/3 | €2,409 | €5,666 | +€3,257 | +135.2% |
| Other amounts payable | 47/48 | €17,230 | €23,867 | +€6,637 | +38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,498 | €3,498 | = | 0.0% |
| Other operating charges | 640/8 | €4,179 | €961 | -€3,218 | -77.0% |
| Gross operating margin | 9900 | -€48,840 | €3,204 | +€52,044 | |
| Operating profit (loss) | 9901 | -€56,517 | -€1,255 | +€55,262 | +97.8% |
| Financial income | 75/76B | €4,805 | €2,114 | -€2,691 | -56.0% |
| Recurring financial income | 75 | €4,805 | €2,114 | -€2,691 | -56.0% |
| Financial charges | 65/66B | €422 | €331 | -€91 | -21.6% |
| Recurring financial charges | 65 | €422 | €331 | -€91 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | -€52,134 | €528 | +€52,662 | |
| Income taxes | 67/77 | €129 | €7,073 | +€6,943 | +5369.0% |
| Profit (loss) for the period | 9904 | -€52,263 | -€6,545 | +€45,719 | +87.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,263 | -€6,545 | +€45,719 | +87.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.