IMMO CLAIRIERE: 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.
IMMO CLAIRIERE
Largest movements
- Cash -€28,292
down €28,292 (-72.8%), from €38,877 to €10,585
mainly Net result for the year (-€97,422) and Receivables within one year (-€21,506)
- Tangible fixed assets -€24,948
down €24,948 (-8.3%), from €300,248 to €275,300
of which Land and buildings: -€18,607
- Receivables within one year +€21,506
up €21,506 (+156%), from €13,748 to €35,253
of which Trade receivables: +€21,506
- Other debts +€75,199
up €75,199 (+47.1%), from €159,530 to €234,729
- Reserves -€56,056
down €56,056 (-96.8%), from €57,915 to €1,859
of which Distributable reserves: -€56,056
- Profit (loss) carried forward -€41,366
new in 2025: -€41,366
- Tax, wage and social debts +€19,213
up €19,213 (+85.8%), from €22,401 to €41,615
of which Remuneration and social security: +€11,219
- Debts after one year -€17,773
down €17,773 (-9.8%), from €180,695 to €162,922
- Gross operating margin -€63,900
down €63,900 (-59.7%), from €107,121 to €43,221
- Financial charges -€7,406
down €7,406 (-85.2%), from €8,693 to €1,287
- Other operating charges +€6,679
up €6,679 (+934%), from €715 to €7,394
- Staff costs -€3,768
down €3,768 (-3.4%), from €111,212 to €107,443
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 | €517,073 | €482,496 | -€34,577 | -6.7% |
| Fixed assets | 21/28 | €449,173 | €424,226 | -€24,948 | -5.6% |
| Tangible fixed assets | 22/27 | €300,248 | €275,300 | -€24,948 | -8.3% |
| Land and buildings | 22 | €263,203 | €244,596 | -€18,607 | -7.1% |
| Furniture and vehicles | 24 | €6,857 | €4,842 | -€2,014 | -29.4% |
| Other tangible fixed assets | 26 | €30,189 | €25,862 | -€4,327 | -14.3% |
| Financial fixed assets | 28 | €148,925 | €148,925 | = | 0.0% |
| Current assets | 29/58 | €67,900 | €58,271 | -€9,629 | -14.2% |
| Amounts receivable within one year | 40/41 | €13,748 | €35,253 | +€21,506 | +156% |
| Trade receivables | 40 | €10,044 | €31,549 | +€21,506 | +214% |
| Other amounts receivable | 41 | €3,704 | €3,704 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €38,877 | €10,585 | -€28,292 | -72.8% |
| Deferred charges and accrued income | 490/1 | €15,275 | €12,432 | -€2,843 | -18.6% |
| Total equity and liabilities | 10/49 | €517,073 | €482,496 | -€34,577 | -6.7% |
| Equity | 10/15 | €64,115 | -€33,307 | -€97,422 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €57,915 | €1,859 | -€56,056 | -96.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €56,056 | - | -€56,056 | |
| Profit (loss) carried forward | 14 | - | -€41,366 | -€41,366 | |
| Amounts payable | 17/49 | €452,958 | €515,803 | +€62,845 | +13.9% |
| Amounts payable after more than one year | 17 | €180,695 | €162,922 | -€17,773 | -9.8% |
| Financial debts | 170/4 | €180,695 | €162,922 | -€17,773 | -9.8% |
| Amounts payable within one year | 42/48 | €272,262 | €352,379 | +€80,117 | +29.4% |
| Current portion of amounts payable after more than one year | 42 | €17,773 | €17,773 | = | 0.0% |
| Trade debts | 44 | €72,558 | €58,262 | -€14,295 | -19.7% |
| Suppliers | 440/4 | €72,558 | €58,262 | -€14,295 | -19.7% |
| Taxes, remuneration and social security | 45 | €22,401 | €41,615 | +€19,213 | +85.8% |
| Taxes | 450/3 | €7,745 | €15,739 | +€7,994 | +103% |
| Remuneration and social security | 454/9 | €14,657 | €25,876 | +€11,219 | +76.5% |
| Other amounts payable | 47/48 | €159,530 | €234,729 | +€75,199 | +47.1% |
| Accrued charges and deferred income | 492/3 | - | €502 | +€502 | |
| Remuneration, social security and pensions | 62 | €111,212 | €107,443 | -€3,768 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,863 | €24,948 | -€915 | -3.5% |
| Other operating charges | 640/8 | €715 | €7,394 | +€6,679 | +934% |
| Gross operating margin | 9900 | €107,121 | €43,221 | -€63,900 | -59.7% |
| Operating profit (loss) | 9901 | -€30,668 | -€96,565 | -€65,897 | -215% |
| Financial income | 75/76B | €495 | €430 | -€66 | -13.2% |
| Recurring financial income | 75 | €495 | €430 | -€66 | -13.2% |
| Financial charges | 65/66B | €8,693 | €1,287 | -€7,406 | -85.2% |
| Recurring financial charges | 65 | €8,693 | €1,287 | -€7,406 | -85.2% |
| Profit (loss) for the period before taxes | 9903 | -€38,866 | -€97,422 | -€58,556 | -151% |
| Profit (loss) for the period | 9904 | -€38,866 | -€97,422 | -€58,556 | -151% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,866 | -€97,422 | -€58,556 | -151% |
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 31 October 2026 via checked.be.