ECLAIRAGE & FOR: what changed
Two fiscal 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.
ECLAIRAGE & FOR
Largest movements
- Cash -€13,399
down €13,399 (-75.6%), from €17,729 to €4,330
mainly Net result for the year (-€8,305) and Trade debts (-€3,184)
- Receivables within one year +€2,227
up €2,227 (+275.4%), from €809 to €3,035
of which Other amounts receivable: +€1,687
- Tangible fixed assets -€317
down €317 (-50.0%), from €633 to €317
- Profit (loss) carried forward -€8,305
down €8,305, from €5,331 to -€2,974
- Trade debts -€3,184
down €3,184 (-32.4%), from €9,839 to €6,656
- Gross operating margin -€17,258
down €17,258, from €9,312 to -€7,945
- Purchases and services +€1,545
up €1,545 (+8.9%), from €17,338 to €18,883
- Financial income +€614
new in 2024: €614
- Financial charges -€365
down €365 (-68.5%), from €533 to €168
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,171 | €7,682 | -€11,489 | -59.9% |
| Fixed assets | 21/28 | €633 | €317 | -€317 | -50.0% |
| Tangible fixed assets | 22/27 | €633 | €317 | -€317 | -50.0% |
| Furniture and vehicles | 24 | €633 | €317 | -€317 | -50.0% |
| Current assets | 29/58 | €18,538 | €7,366 | -€11,172 | -60.3% |
| Amounts receivable within one year | 40/41 | €809 | €3,035 | +€2,227 | +275.4% |
| Trade receivables | 40 | €300 | €840 | +€540 | +179.9% |
| Other amounts receivable | 41 | €509 | €2,196 | +€1,687 | +331.8% |
| Cash at bank and in hand | 54/58 | €17,729 | €4,330 | -€13,399 | -75.6% |
| Total equity and liabilities | 10/49 | €19,171 | €7,682 | -€11,489 | -59.9% |
| Equity | 10/15 | €9,331 | €1,026 | -€8,305 | -89.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,331 | -€2,974 | -€8,305 | |
| Amounts payable | 17/49 | €9,839 | €6,656 | -€3,184 | -32.4% |
| Amounts payable within one year | 42/48 | €9,839 | €6,656 | -€3,184 | -32.4% |
| Trade debts | 44 | €9,839 | €6,656 | -€3,184 | -32.4% |
| Suppliers | 440/4 | €9,839 | €6,656 | -€3,184 | -32.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €17,338 | €18,883 | +€1,545 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €317 | €317 | = | 0.0% |
| Other operating charges | 640/8 | €461 | €489 | +€28 | +6.2% |
| Gross operating margin | 9900 | €9,312 | -€7,945 | -€17,258 | |
| Operating profit (loss) | 9901 | €8,535 | -€8,751 | -€17,286 | |
| Financial income | 75/76B | - | €614 | +€614 | |
| Recurring financial income | 75 | - | €614 | +€614 | |
| Financial charges | 65/66B | €533 | €168 | -€365 | -68.5% |
| Recurring financial charges | 65 | €533 | €168 | -€365 | -68.5% |
| Profit (loss) for the period before taxes | 9903 | €8,002 | -€8,305 | -€16,307 | |
| Profit (loss) for the period | 9904 | €8,002 | -€8,305 | -€16,307 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,002 | -€8,305 | -€16,307 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.