CLAREBOUT-LEROY: what changed
What changed
CLAREBOUT-LEROY
NACE 47.811, Retail sale of cars and light vans (up to 3.5 tonnes)
filed annual accounts (NBB)
Net result for the year
€19,528
2024 · €68,718-€49,190
Equity
€416,517
2024 · €396,989+€19,528
Cash
€250,643
2024 · €258,590-€7,946
Balance sheet total
€846,253
2024 · €853,431-€7,179
Largest movements
Assets
- Current investments +€48,780
new in 2025: €48,780
- Stocks and contracts -€48,617
down €48,617 (-41.6%), from €116,859 to €68,242
- Tangible fixed assets -€11,550
down €11,550 (-2.6%), from €436,292 to €424,742
of which Land and buildings: -€18,132
- Receivables within one year +€10,350
up €10,350 (+26.9%), from €38,492 to €48,843
of which Other amounts receivable: +€8,817
Equity and liabilities
- Debts after one year -€31,442
down €31,442 (-8.5%), from €370,461 to €339,019
- Reserves +€19,528
up €19,528 (+5.2%), from €371,989 to €391,517
of which Distributable reserves: +€19,528
- Current portion of long-term debt +€13,757
up €13,757 (+44.4%), from €31,019 to €44,775
- Tax, wage and social debts -€9,641
down €9,641 (-40.4%), from €23,845 to €14,204
of which Taxes: -€10,033
Income statement
- Gross operating margin -€64,736
down €64,736 (-34.2%), from €189,430 to €124,694
- Taxes -€17,680
down €17,680 (-67.0%), from €26,392 to €8,712
- Financial income +€3,177
up €3,177 (+1,136%), from €280 to €3,457
- Other operating charges +€2,011
up €2,011 (+62.6%), from €3,212 to €5,222
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€68,718
Gross operating margin
-€64,736
Staff costs
+€164
Depreciation
-€211
Write-downs
-€1,803
Other operating charges
-€2,011
Financial income
+€3,177
Financial charges
-€1,450
Taxes
+€17,680
Result 2025
€19,528
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€71,768
Investment
-€62,029
Financing
-€17,685
Cash 2024
€258,590
From operations (derived)
+€71,768
Net result for the year
+€19,528
Depreciation
+€24,799
Stocks and contracts
+€48,617
Receivables within one year
-€10,350
Deferred charges and accrued income
-€1,804
Trade debts
-€1,873
Tax, wage and social debts
-€9,641
Other debts
+€5,376
Accrued charges and deferred income
-€2,884
Investment (derived)
-€62,029
Investment in fixed assets (net)
-€13,249
Current investments
-€48,780
Financing
-€17,685
Debts after one year
-€31,442
Current portion of long-term debt
+€13,757
Cash 2025
€250,643
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €853,431 | €846,253 | -€7,179 | -0.8% |
| Fixed assets | 21/28 | €436,292 | €424,742 | -€11,550 | -2.6% |
| Tangible fixed assets | 22/27 | €436,292 | €424,742 | -€11,550 | -2.6% |
| Land and buildings | 22 | €430,629 | €412,497 | -€18,132 | -4.2% |
| Plant, machinery and equipment | 23 | €5,663 | €4,450 | -€1,213 | -21.4% |
| Furniture and vehicles | 24 | - | €7,795 | +€7,795 | |
| Current assets | 29/58 | €417,140 | €421,511 | +€4,371 | +1.0% |
| Stocks and contracts in progress | 3 | €116,859 | €68,242 | -€48,617 | -41.6% |
| Stocks | 30/36 | €116,859 | €68,242 | -€48,617 | -41.6% |
| Amounts receivable within one year | 40/41 | €38,492 | €48,843 | +€10,350 | +26.9% |
| Trade receivables | 40 | €34,917 | €36,450 | +€1,533 | +4.4% |
| Other amounts receivable | 41 | €3,576 | €12,393 | +€8,817 | +247% |
| Current investments | 50/53 | - | €48,780 | +€48,780 | |
| Cash at bank and in hand | 54/58 | €258,590 | €250,643 | -€7,946 | -3.1% |
| Deferred charges and accrued income | 490/1 | €3,199 | €5,003 | +€1,804 | +56.4% |
| Total equity and liabilities | 10/49 | €853,431 | €846,253 | -€7,179 | -0.8% |
| Equity | 10/15 | €396,989 | €416,517 | +€19,528 | +4.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €371,989 | €391,517 | +€19,528 | +5.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €371,989 | €391,517 | +€19,528 | +5.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €456,442 | €429,736 | -€26,707 | -5.9% |
| Amounts payable after more than one year | 17 | €370,461 | €339,019 | -€31,442 | -8.5% |
| Financial debts | 170/4 | €370,461 | €339,019 | -€31,442 | -8.5% |
| Amounts payable within one year | 42/48 | €82,578 | €90,197 | +€7,619 | +9.2% |
| Current portion of amounts payable after more than one year | 42 | €31,019 | €44,775 | +€13,757 | +44.4% |
| Trade debts | 44 | €26,514 | €24,641 | -€1,873 | -7.1% |
| Suppliers | 440/4 | €26,514 | €24,641 | -€1,873 | -7.1% |
| Taxes, remuneration and social security | 45 | €23,845 | €14,204 | -€9,641 | -40.4% |
| Taxes | 450/3 | €12,066 | €2,032 | -€10,033 | -83.2% |
| Remuneration and social security | 454/9 | €11,780 | €12,172 | +€392 | +3.3% |
| Other amounts payable | 47/48 | €1,200 | €6,576 | +€5,376 | +448% |
| Accrued charges and deferred income | 492/3 | €3,404 | €520 | -€2,884 | -84.7% |
| Remuneration, social security and pensions | 62 | €58,886 | €58,722 | -€164 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,588 | €24,799 | +€211 | +0.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,803 | +€1,803 | |
| Other operating charges | 640/8 | €3,212 | €5,222 | +€2,011 | +62.6% |
| Gross operating margin | 9900 | €189,430 | €124,694 | -€64,736 | -34.2% |
| Operating profit (loss) | 9901 | €102,745 | €34,148 | -€68,596 | -66.8% |
| Financial income | 75/76B | €280 | €3,457 | +€3,177 | +1,136% |
| Recurring financial income | 75 | €280 | €3,457 | +€3,177 | +1,136% |
| Financial charges | 65/66B | €7,915 | €9,365 | +€1,450 | +18.3% |
| Recurring financial charges | 65 | €7,915 | €9,365 | +€1,450 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €95,110 | €28,240 | -€66,869 | -70.3% |
| Income taxes | 67/77 | €26,392 | €8,712 | -€17,680 | -67.0% |
| Profit (loss) for the period | 9904 | €68,718 | €19,528 | -€49,190 | -71.6% |
| Profit (loss) for the period to be appropriated | 9905 | €68,718 | €19,528 | -€49,190 | -71.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.