Clairfield Belgium: 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.
Clairfield Belgium
Largest movements
- Receivables within one year +€479,596
up €479,596 (+51.5%), from €931,382 to €1.4m
of which Trade receivables: +€609,893
- Cash -€442,430
down €442,430 (-78.7%), from €562,382 to €119,953
mainly Receivables within one year (-€479,596) and Tax, wage and social debts (-€256,953)
- Deferred charges and accrued income -€27,896
down €27,896 (-63.5%), from €43,931 to €16,035
- Tax, wage and social debts -€256,953
down €256,953 (-67.0%), from €383,565 to €126,612
of which Taxes: -€214,014
- Trade debts +€230,710
up €230,710 (+30.7%), from €752,321 to €983,031
- Profit (loss) carried forward +€25,220
up €25,220 (+7.3%), from €346,008 to €371,228
- Gross operating margin -€484,725
down €484,725 (-55.9%), from €867,826 to €383,101
- Staff costs -€199,007
down €199,007 (-43.7%), from €455,359 to €256,352
- Taxes -€61,373
down €61,373 (-58.2%), from €105,375 to €44,002
- Financial charges -€20,917
down €20,917 (-93.2%), from €22,444 to €1,527
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 | €1,561,894 | €1,570,606 | +€8,712 | +0.6% |
| Fixed assets | 21/28 | €24,198 | €23,640 | -€558 | -2.3% |
| Tangible fixed assets | 22/27 | €23,771 | €23,213 | -€558 | -2.3% |
| Plant, machinery and equipment | 23 | €14,936 | €8,208 | -€6,728 | -45.0% |
| Furniture and vehicles | 24 | €8,835 | €15,005 | +€6,170 | +69.8% |
| Financial fixed assets | 28 | €427 | €427 | = | 0.0% |
| Current assets | 29/58 | €1,537,696 | €1,546,966 | +€9,270 | +0.6% |
| Amounts receivable within one year | 40/41 | €931,382 | €1,410,978 | +€479,596 | +51.5% |
| Trade receivables | 40 | €794,655 | €1,404,548 | +€609,893 | +76.7% |
| Other amounts receivable | 41 | €136,728 | €6,430 | -€130,298 | -95.3% |
| Cash at bank and in hand | 54/58 | €562,382 | €119,953 | -€442,430 | -78.7% |
| Deferred charges and accrued income | 490/1 | €43,931 | €16,035 | -€27,896 | -63.5% |
| Total equity and liabilities | 10/49 | €1,561,894 | €1,570,606 | +€8,712 | +0.6% |
| Equity | 10/15 | €408,008 | €433,228 | +€25,220 | +6.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €346,008 | €371,228 | +€25,220 | +7.3% |
| Provisions and deferred taxes | 16 | €18,000 | €18,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €18,000 | €18,000 | = | 0.0% |
| Environmental obligations | 163 | €18,000 | €18,000 | = | 0.0% |
| Amounts payable | 17/49 | €1,135,886 | €1,119,378 | -€16,508 | -1.5% |
| Amounts payable within one year | 42/48 | €1,135,886 | €1,119,378 | -€16,508 | -1.5% |
| Trade debts | 44 | €752,321 | €983,031 | +€230,710 | +30.7% |
| Suppliers | 440/4 | €752,321 | €983,031 | +€230,710 | +30.7% |
| Taxes, remuneration and social security | 45 | €383,565 | €126,612 | -€256,953 | -67.0% |
| Taxes | 450/3 | €272,495 | €58,481 | -€214,014 | -78.5% |
| Remuneration and social security | 454/9 | €111,070 | €68,131 | -€42,939 | -38.7% |
| Other amounts payable | 47/48 | - | €9,735 | +€9,735 | |
| Non-recurring operating income | 76A | - | €53,516 | +€53,516 | |
| Remuneration, social security and pensions | 62 | €455,359 | €256,352 | -€199,007 | -43.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,428 | €14,411 | +€1,983 | +16.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €10 | +€10 | |
| Other operating charges | 640/8 | €4,376 | €546 | -€3,830 | -87.5% |
| Non-recurring operating charges | 66A | - | €8,000 | +€8,000 | |
| Gross operating margin | 9900 | €867,826 | €383,101 | -€484,725 | -55.9% |
| Operating profit (loss) | 9901 | €395,663 | €103,782 | -€291,882 | -73.8% |
| Financial income | 75/76B | €29 | €512 | +€484 | +1,689% |
| Recurring financial income | 75 | €29 | €512 | +€484 | +1,689% |
| Financial charges | 65/66B | €22,444 | €1,527 | -€20,917 | -93.2% |
| Recurring financial charges | 65 | €22,444 | €1,527 | -€20,917 | -93.2% |
| Profit (loss) for the period before taxes | 9903 | €373,248 | €102,767 | -€270,481 | -72.5% |
| Income taxes | 67/77 | €105,375 | €44,002 | -€61,373 | -58.2% |
| Profit (loss) for the period | 9904 | €267,873 | €58,765 | -€209,108 | -78.1% |
| Profit (loss) for the period to be appropriated | 9905 | €267,873 | €58,765 | -€209,108 | -78.1% |
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 22 October 2026 via checked.be.