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
- Receivables within one year +€49,630
up €49,630 (+185.2%), from €26,799 to €76,428
of which Trade receivables: +€42,928
- Cash +€5,669
up €5,669 (+4.3%), from €132,761 to €138,430
mainly Trade debts (+€168,469) and Net result for the year (+€30,839)
- Intangible fixed assets -€3,025
down €3,025 (-36.1%), from €8,381 to €5,356
- Trade debts +€168,469
up €168,469 (+772.1%), from €21,818 to €190,287
- Accrued charges and deferred income -€139,812
down €139,812 (-89.7%), from €155,816 to €16,004
- Profit (loss) carried forward +€30,839
up €30,839 (+55.2%), from -€55,882 to -€25,043
- Tax, wage and social debts -€6,617
down €6,617 (-100.0%), from €6,617 to €0
- Gross operating margin +€34,008
up €34,008 (+6026.7%), from €564 to €34,572
- Financial charges -€1,484
down €1,484 (-93.4%), from €1,589 to €105
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 | €168,374 | €221,253 | +€52,879 | +31.4% |
| Fixed assets | 21/28 | €8,381 | €5,356 | -€3,025 | -36.1% |
| Intangible fixed assets | 21 | €8,381 | €5,356 | -€3,025 | -36.1% |
| Current assets | 29/58 | €159,993 | €215,897 | +€55,904 | +34.9% |
| Amounts receivable within one year | 40/41 | €26,799 | €76,428 | +€49,630 | +185.2% |
| Trade receivables | 40 | €26,740 | €69,668 | +€42,928 | +160.5% |
| Other amounts receivable | 41 | €58 | €6,760 | +€6,701 | +11469.0% |
| Cash at bank and in hand | 54/58 | €132,761 | €138,430 | +€5,669 | +4.3% |
| Deferred charges and accrued income | 490/1 | €434 | €1,039 | +€605 | +139.5% |
| Total equity and liabilities | 10/49 | €168,374 | €221,253 | +€52,879 | +31.4% |
| Equity | 10/15 | -€15,882 | €14,957 | +€30,839 | |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,882 | -€25,043 | +€30,839 | +55.2% |
| Amounts payable | 17/49 | €184,257 | €206,296 | +€22,040 | +12.0% |
| Amounts payable within one year | 42/48 | €28,441 | €190,292 | +€161,851 | +569.1% |
| Trade debts | 44 | €21,818 | €190,287 | +€168,469 | +772.1% |
| Suppliers | 440/4 | €21,818 | €190,287 | +€168,469 | +772.1% |
| Taxes, remuneration and social security | 45 | €6,617 | €0 | -€6,617 | -100.0% |
| Taxes | 450/3 | €6,617 | €0 | -€6,617 | -100.0% |
| Other amounts payable | 47/48 | €5 | €5 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €155,816 | €16,004 | -€139,812 | -89.7% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,025 | €3,025 | = | 0.0% |
| Other operating charges | 640/8 | €528 | €605 | +€77 | +14.6% |
| Gross operating margin | 9900 | €564 | €34,572 | +€34,008 | +6026.7% |
| Operating profit (loss) | 9901 | -€2,989 | €30,942 | +€33,931 | |
| Financial income | 75/76B | €0 | €2 | +€2 | |
| Recurring financial income | 75 | €0 | €2 | +€2 | |
| Financial charges | 65/66B | €1,589 | €105 | -€1,484 | -93.4% |
| Recurring financial charges | 65 | €1,589 | €105 | -€1,484 | -93.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,578 | €30,839 | +€35,417 | |
| Profit (loss) for the period | 9904 | -€4,578 | €30,839 | +€35,417 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,578 | €30,839 | +€35,417 |
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.