CLAIRIMMEX: 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.
CLAIRIMMEX
Largest movements
- Tangible fixed assets -€27,863
down €27,863 (-27.6%), from €100,770 to €72,907
- Receivables within one year -€8,157
down €8,157 (-26.0%), from €31,384 to €23,228
of which Other amounts receivable: -€8,859
- Debts after one year -€34,202
down €34,202 (-51.4%), from €66,517 to €32,315
- Accrued charges and deferred income +€30,963
up €30,963 (+393%), from €7,876 to €38,840
- Current portion of long-term debt -€28,764
down €28,764 (-49.8%), from €57,757 to €28,993
- Trade debts -€27,814
down €27,814 (-56.4%), from €49,307 to €21,493
- Reserves +€13,429
up €13,429 (+18.1%), from €74,228 to €87,657
- Gross operating margin +€19,391
up €19,391 (+34.8%), from €55,757 to €75,148
- Other operating charges +€8,569
up €8,569 (+206%), from €4,167 to €12,736
- Taxes +€7,363
up €7,363 (+109%), from €6,739 to €14,102
- Financial charges -€1,385
down €1,385 (-19.3%), from €7,180 to €5,795
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 | €447,663 | €413,176 | -€34,487 | -7.7% |
| Fixed assets | 21/28 | €395,270 | €367,407 | -€27,863 | -7.0% |
| Tangible fixed assets | 22/27 | €100,770 | €72,907 | -€27,863 | -27.6% |
| Furniture and vehicles | 24 | €100,770 | €72,907 | -€27,863 | -27.6% |
| Financial fixed assets | 28 | €294,500 | €294,500 | = | 0.0% |
| Current assets | 29/58 | €52,393 | €45,769 | -€6,624 | -12.6% |
| Amounts receivable within one year | 40/41 | €31,384 | €23,228 | -€8,157 | -26.0% |
| Trade receivables | 40 | €18,924 | €19,627 | +€703 | +3.7% |
| Other amounts receivable | 41 | €12,460 | €3,600 | -€8,859 | -71.1% |
| Cash at bank and in hand | 54/58 | €466 | €1,387 | +€921 | +198% |
| Deferred charges and accrued income | 490/1 | €20,543 | €21,154 | +€611 | +3.0% |
| Total equity and liabilities | 10/49 | €447,663 | €413,176 | -€34,487 | -7.7% |
| Equity | 10/15 | €244,228 | €257,657 | +€13,429 | +5.5% |
| Contributions | 10/11 | €170,000 | €170,000 | = | 0.0% |
| Reserves | 13 | €74,228 | €87,657 | +€13,429 | +18.1% |
| Distributable reserves | 133 | €74,228 | €87,657 | +€13,429 | +18.1% |
| Amounts payable | 17/49 | €203,435 | €155,520 | -€47,916 | -23.6% |
| Amounts payable after more than one year | 17 | €66,517 | €32,315 | -€34,202 | -51.4% |
| Financial debts | 170/4 | €66,517 | €32,315 | -€34,202 | -51.4% |
| Amounts payable within one year | 42/48 | €129,042 | €84,365 | -€44,677 | -34.6% |
| Current portion of amounts payable after more than one year | 42 | €57,757 | €28,993 | -€28,764 | -49.8% |
| Financial debts | 43 | €4,912 | €12,500 | +€7,588 | +154% |
| Credit institutions | 430/8 | €4,912 | €12,500 | +€7,588 | +154% |
| Trade debts | 44 | €49,307 | €21,493 | -€27,814 | -56.4% |
| Suppliers | 440/4 | €49,307 | €21,493 | -€27,814 | -56.4% |
| Taxes, remuneration and social security | 45 | €11,702 | €16,759 | +€5,057 | +43.2% |
| Taxes | 450/3 | €11,702 | €16,759 | +€5,057 | +43.2% |
| Other amounts payable | 47/48 | €5,364 | €4,620 | -€744 | -13.9% |
| Accrued charges and deferred income | 492/3 | €7,876 | €38,840 | +€30,963 | +393% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,251 | €29,086 | -€165 | -0.6% |
| Other operating charges | 640/8 | €4,167 | €12,736 | +€8,569 | +206% |
| Gross operating margin | 9900 | €55,757 | €75,148 | +€19,391 | +34.8% |
| Operating profit (loss) | 9901 | €22,339 | €33,326 | +€10,987 | +49.2% |
| Financial income | 75/76B | €91 | €0 | -€91 | -100.0% |
| Recurring financial income | 75 | €91 | €0 | -€91 | -100.0% |
| Financial charges | 65/66B | €7,180 | €5,795 | -€1,385 | -19.3% |
| Recurring financial charges | 65 | €7,180 | €5,795 | -€1,385 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €15,249 | €27,531 | +€12,281 | +80.5% |
| Income taxes | 67/77 | €6,739 | €14,102 | +€7,363 | +109% |
| Profit (loss) for the period | 9904 | €8,511 | €13,429 | +€4,918 | +57.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,511 | €13,429 | +€4,918 | +57.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.