CLARISSE IMMO: 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.
CLARISSE IMMO
Largest movements
- Cash -€146,747
no longer reported in 2025 (was €146,747)
mainly Accrued charges and deferred income (-€96,723) and Short-term financial debts (-€73,137)
- Tangible fixed assets -€60,917
down €60,917 (-2.7%), from €2.2m to €2.2m
of which Land and buildings: -€66,517
- Accrued charges and deferred income -€96,723
down €96,723 (-91.9%), from €105,269 to €8,545
- Short-term financial debts -€73,137
down €73,137 (-4.2%), from €1.8m to €1.7m
- Trade debts +€53,345
new in 2025: €53,345
- Other debts -€45,983
down €45,983 (-6.9%), from €669,942 to €623,958
- Profit (loss) carried forward -€45,376
down €45,376 (-29.4%), from -€154,334 to -€199,710
- Gross operating margin -€250,827
down €250,827 (-63.3%), from €396,104 to €145,277
- Other operating charges -€46,418
down €46,418 (-46.5%), from €99,917 to €53,498
- Financial income +€34,849
up €34,849 (+8,712,353%), from €0 to €34,850
- Financial charges -€31,124
down €31,124 (-22.8%), from €136,612 to €105,488
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 | €2,380,376 | €2,172,502 | -€207,874 | -8.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,233,003 | €2,172,087 | -€60,917 | -2.7% |
| Tangible fixed assets | 22/27 | €2,233,003 | €2,172,087 | -€60,917 | -2.7% |
| Land and buildings | 22 | €2,233,003 | €2,166,487 | -€66,517 | -3.0% |
| Furniture and vehicles | 24 | - | €5,600 | +€5,600 | |
| Current assets | 29/58 | €147,373 | €415 | -€146,958 | -99.7% |
| Cash at bank and in hand | 54/58 | €146,747 | - | -€146,747 | |
| Deferred charges and accrued income | 490/1 | €626 | €415 | -€211 | -33.6% |
| Total equity and liabilities | 10/49 | €2,380,376 | €2,172,502 | -€207,874 | -8.7% |
| Equity | 10/15 | -€151,834 | -€197,210 | -€45,376 | -29.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€154,334 | -€199,710 | -€45,376 | -29.4% |
| Amounts payable | 17/49 | €2,532,211 | €2,369,712 | -€162,499 | -6.4% |
| Amounts payable within one year | 42/48 | €2,426,942 | €2,361,166 | -€65,776 | -2.7% |
| Financial debts | 43 | €1,757,000 | €1,683,863 | -€73,137 | -4.2% |
| Credit institutions | 430/8 | €1,757,000 | €1,683,863 | -€73,137 | -4.2% |
| Trade debts | 44 | - | €53,345 | +€53,345 | |
| Suppliers | 440/4 | - | €53,345 | +€53,345 | |
| Other amounts payable | 47/48 | €669,942 | €623,958 | -€45,983 | -6.9% |
| Accrued charges and deferred income | 492/3 | €105,269 | €8,545 | -€96,723 | -91.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,517 | €66,517 | = | 0.0% |
| Other operating charges | 640/8 | €99,917 | €53,498 | -€46,418 | -46.5% |
| Gross operating margin | 9900 | €396,104 | €145,277 | -€250,827 | -63.3% |
| Operating profit (loss) | 9901 | €229,671 | €25,262 | -€204,409 | -89.0% |
| Financial income | 75/76B | €0 | €34,850 | +€34,849 | +8,712,353% |
| Recurring financial income | 75 | €0 | €34,850 | +€34,849 | +8,712,353% |
| Financial charges | 65/66B | €136,612 | €105,488 | -€31,124 | -22.8% |
| Recurring financial charges | 65 | €136,612 | €105,488 | -€31,124 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €93,059 | -€45,376 | -€138,435 | |
| Profit (loss) for the period | 9904 | €93,059 | -€45,376 | -€138,435 | |
| Profit (loss) for the period to be appropriated | 9905 | €93,059 | -€45,376 | -€138,435 |
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 21 October 2026 via checked.be.