ClaireV: 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.
ClaireV
Largest movements
- Tangible fixed assets -€21,161
down €21,161 (-26.4%), from €80,154 to €58,993
of which Furniture and vehicles: -€12,815
- Cash +€11,313
up €11,313 (+473%), from €2,392 to €13,705
mainly Depreciation (+€22,309) and Net result for the year (+€2,348)
- Debts after one year -€14,451
down €14,451 (-74.4%), from €19,428 to €4,976
- Reserves +€2,348
up €2,348 (+11.1%), from €21,245 to €23,593
- Other debts +€1,150
up €1,150 (+5.4%), from €21,224 to €22,374
- Depreciation +€2,259
up €2,259 (+11.3%), from €20,050 to €22,309
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 | €83,680 | €73,499 | -€10,181 | -12.2% |
| Fixed assets | 21/28 | €80,154 | €58,993 | -€21,161 | -26.4% |
| Tangible fixed assets | 22/27 | €80,154 | €58,993 | -€21,161 | -26.4% |
| Furniture and vehicles | 24 | €51,160 | €38,345 | -€12,815 | -25.0% |
| Other tangible fixed assets | 26 | €28,994 | €20,648 | -€8,346 | -28.8% |
| Current assets | 29/58 | €3,526 | €14,506 | +€10,980 | +311% |
| Cash at bank and in hand | 54/58 | €2,392 | €13,705 | +€11,313 | +473% |
| Deferred charges and accrued income | 490/1 | €1,133 | €801 | -€332 | -29.3% |
| Total equity and liabilities | 10/49 | €83,680 | €73,499 | -€10,181 | -12.2% |
| Equity | 10/15 | €27,635 | €29,983 | +€2,348 | +8.5% |
| Contributions | 10/11 | €6,313 | €6,313 | = | 0.0% |
| Reserves | 13 | €21,245 | €23,593 | +€2,348 | +11.1% |
| Distributable reserves | 133 | €21,245 | €23,593 | +€2,348 | +11.1% |
| Profit (loss) carried forward | 14 | €77 | €77 | = | 0.0% |
| Amounts payable | 17/49 | €56,045 | €43,516 | -€12,529 | -22.4% |
| Amounts payable after more than one year | 17 | €19,428 | €4,976 | -€14,451 | -74.4% |
| Financial debts | 170/4 | €19,428 | €4,976 | -€14,451 | -74.4% |
| Amounts payable within one year | 42/48 | €36,617 | €38,500 | +€1,883 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €13,763 | €14,451 | +€688 | +5.0% |
| Trade debts | 44 | €303 | €237 | -€66 | -21.9% |
| Suppliers | 440/4 | €303 | €237 | -€66 | -21.9% |
| Taxes, remuneration and social security | 45 | €1,327 | €1,437 | +€110 | +8.3% |
| Taxes | 450/3 | €1,327 | €1,437 | +€110 | +8.3% |
| Other amounts payable | 47/48 | €21,224 | €22,374 | +€1,150 | +5.4% |
| Accrued charges and deferred income | 492/3 | - | €40 | +€40 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,050 | €22,309 | +€2,259 | +11.3% |
| Other operating charges | 640/8 | €550 | €613 | +€62 | +11.3% |
| Gross operating margin | 9900 | €27,949 | €28,220 | +€270 | +1.0% |
| Operating profit (loss) | 9901 | €7,349 | €5,298 | -€2,051 | -27.9% |
| Financial income | 75/76B | €24 | €35 | +€11 | +44.5% |
| Recurring financial income | 75 | €24 | €35 | +€11 | +44.5% |
| Financial charges | 65/66B | €1,626 | €1,537 | -€89 | -5.5% |
| Recurring financial charges | 65 | €1,626 | €1,537 | -€89 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €5,747 | €3,796 | -€1,951 | -33.9% |
| Income taxes | 67/77 | €1,301 | €1,448 | +€147 | +11.3% |
| Profit (loss) for the period | 9904 | €4,446 | €2,348 | -€2,098 | -47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,446 | €2,348 | -€2,098 | -47.2% |
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 19 October 2026 via checked.be.