Claire Chabert: 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 Chabert
Largest movements
- Cash +€84,358
up €84,358 (+91.1%), from €92,551 to €176,909
mainly Net result for the year (+€87,740) and Tax, wage and social debts (+€4,458)
- Receivables within one year +€7,496
new in 2025: €7,496
of which Other amounts receivable: +€7,000
- Current investments +€2,000
new in 2025: €2,000
- Profit (loss) carried forward +€87,740
up €87,740 (+113%), from €77,610 to €165,350
- Tax, wage and social debts +€4,458
up €4,458 (+22.4%), from €19,912 to €24,370
- Other debts +€2,151
up €2,151, from €0 to €2,151
- Gross operating margin +€14,602
up €14,602 (+14.6%), from €99,804 to €114,406
- Taxes +€4,458
up €4,458 (+22.4%), from €19,912 to €24,370
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.
Derived cash bridge
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 | €103,522 | €197,871 | +€94,349 | +91.1% |
| Formation expenses | 20 | €1,642 | €1,232 | -€411 | -25.0% |
| Fixed assets | 21/28 | €8,010 | €9,565 | +€1,554 | +19.4% |
| Tangible fixed assets | 22/27 | €8,010 | €9,565 | +€1,554 | +19.4% |
| Plant, machinery and equipment | 23 | - | €7,408 | +€7,408 | |
| Furniture and vehicles | 24 | €8,010 | €2,156 | -€5,854 | -73.1% |
| Current assets | 29/58 | €93,869 | €187,074 | +€93,206 | +99.3% |
| Amounts receivable within one year | 40/41 | - | €7,496 | +€7,496 | |
| Trade receivables | 40 | - | €496 | +€496 | |
| Other amounts receivable | 41 | - | €7,000 | +€7,000 | |
| Current investments | 50/53 | - | €2,000 | +€2,000 | |
| Cash at bank and in hand | 54/58 | €92,551 | €176,909 | +€84,358 | +91.1% |
| Deferred charges and accrued income | 490/1 | €1,318 | €670 | -€648 | -49.2% |
| Total equity and liabilities | 10/49 | €103,522 | €197,871 | +€94,349 | +91.1% |
| Equity | 10/15 | €83,610 | €171,350 | +€87,740 | +105% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,610 | €165,350 | +€87,740 | +113% |
| Amounts payable | 17/49 | €19,912 | €26,521 | +€6,609 | +33.2% |
| Amounts payable within one year | 42/48 | €19,912 | €26,521 | +€6,609 | +33.2% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €19,912 | €24,370 | +€4,458 | +22.4% |
| Taxes | 450/3 | €19,912 | €24,370 | +€4,458 | +22.4% |
| Other amounts payable | 47/48 | €0 | €2,151 | +€2,151 | |
| Non-recurring operating income | 76A | - | €99 | +€99 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,181 | €1,782 | -€399 | -18.3% |
| Other operating charges | 640/8 | - | €407 | +€407 | |
| Gross operating margin | 9900 | €99,804 | €114,406 | +€14,602 | +14.6% |
| Operating profit (loss) | 9901 | €97,623 | €112,216 | +€14,593 | +14.9% |
| Financial charges | 65/66B | €101 | €106 | +€5 | +5.0% |
| Recurring financial charges | 65 | €101 | €106 | +€5 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €97,522 | €112,110 | +€14,588 | +15.0% |
| Income taxes | 67/77 | €19,912 | €24,370 | +€4,458 | +22.4% |
| Profit (loss) for the period | 9904 | €77,610 | €87,740 | +€10,130 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €77,610 | €87,740 | +€10,130 | +13.1% |
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 23 October 2026 via checked.be.