CLAIRE: 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.
CLAIRE
Largest movements
- Current investments +€540,128
up €540,128 (+3234300.4%), from €17 to €540,145
- Tangible fixed assets -€83,281
no longer reported in 2025 (was €83,281)
- Receivables within one year +€18,657
new in 2025: €18,657
- Cash +€5,820
up €5,820 (+5491.1%), from €106 to €5,926
mainly Net result for the year (+€458,715) and Investment in fixed assets (net) (+€83,281)
- Reserves +€426,366
up €426,366 (+4309.1%), from €9,895 to €436,260
of which Distributable reserves: +€426,366
- Tax, wage and social debts +€42,263
new in 2025: €42,263
- Profit (loss) carried forward +€32,349
no longer reported in 2025 (was -€32,349)
- Current portion of long-term debt -€10,828
no longer reported in 2025 (was €10,828)
- Other debts -€8,095
down €8,095 (-10.8%), from €75,277 to €67,181
- Financial income +€673,953
up €673,953 (+6600912.5%), from €10 to €673,963
of which Non-recurring financial income: +€666,719
- Taxes +€194,379
up €194,379 (+6331548.5%), from €3 to €194,382
- Gross operating margin -€35,015
down €35,015, from €17,512 to -€17,502
- Depreciation -€10,427
no longer reported in 2025 (was €10,427)
- Financial charges +€997
up €997 (+184.5%), from €540 to €1,537
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 | €83,516 | €564,728 | +€481,212 | +576.2% |
| Fixed assets | 21/28 | €83,281 | - | -€83,281 | |
| Tangible fixed assets | 22/27 | €83,281 | - | -€83,281 | |
| Land and buildings | 22 | €83,281 | - | -€83,281 | |
| Current assets | 29/58 | €235 | €564,728 | +€564,493 | +239791.4% |
| Amounts receivable within one year | 40/41 | - | €18,657 | +€18,657 | |
| Other amounts receivable | 41 | - | €18,657 | +€18,657 | |
| Current investments | 50/53 | €17 | €540,145 | +€540,128 | +3234300.4% |
| Cash at bank and in hand | 54/58 | €106 | €5,926 | +€5,820 | +5491.1% |
| Deferred charges and accrued income | 490/1 | €113 | - | -€113 | |
| Total equity and liabilities | 10/49 | €83,516 | €564,728 | +€481,212 | +576.2% |
| Equity | 10/15 | -€3,863 | €454,852 | +€458,715 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €9,895 | €436,260 | +€426,366 | +4309.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €8,035 | €434,401 | +€426,366 | +5306.1% |
| Profit (loss) carried forward | 14 | -€32,349 | - | +€32,349 | |
| Amounts payable | 17/49 | €87,379 | €109,876 | +€22,497 | +25.7% |
| Amounts payable within one year | 42/48 | €87,379 | €109,876 | +€22,497 | +25.7% |
| Current portion of amounts payable after more than one year | 42 | €10,828 | - | -€10,828 | |
| Trade debts | 44 | €1,274 | €432 | -€842 | -66.1% |
| Suppliers | 440/4 | €1,274 | €432 | -€842 | -66.1% |
| Taxes, remuneration and social security | 45 | - | €42,263 | +€42,263 | |
| Taxes | 450/3 | - | €42,263 | +€42,263 | |
| Other amounts payable | 47/48 | €75,277 | €67,181 | -€8,095 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,427 | - | -€10,427 | |
| Other operating charges | 640/8 | €2,466 | €1,828 | -€638 | -25.9% |
| Gross operating margin | 9900 | €17,512 | -€17,502 | -€35,015 | |
| Operating profit (loss) | 9901 | €4,619 | -€19,330 | -€23,949 | |
| Financial income | 75/76B | €10 | €673,963 | +€673,953 | +6600912.5% |
| Recurring financial income | 75 | €10 | €7,244 | +€7,234 | +70852.4% |
| Non-recurring financial income | 76B | - | €666,719 | +€666,719 | |
| Financial charges | 65/66B | €540 | €1,537 | +€997 | +184.5% |
| Recurring financial charges | 65 | €540 | €1,537 | +€997 | +184.5% |
| Profit (loss) for the period before taxes | 9903 | €4,089 | €653,097 | +€649,007 | +15870.4% |
| Income taxes | 67/77 | €3 | €194,382 | +€194,379 | +6331548.5% |
| Profit (loss) for the period | 9904 | €4,086 | €458,715 | +€454,629 | +11125.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,086 | €458,715 | +€454,629 | +11125.5% |
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 11 October 2026 via checked.be.