JML & CLAIRE: 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.
JML & CLAIRE
Largest movements
- Receivables within one year +€41,547
up €41,547 (+37,998%), from €109 to €41,656
- Cash -€38,089
down €38,089 (-28.7%), from €132,839 to €94,749
mainly Receivables within one year (-€41,547) and Investment in fixed assets (net) (-€1,280)
- Profit (loss) carried forward +€2,241
no longer reported in 2025 (was -€2,241)
- Other debts +€1,704
up €1,704 (+3.1%), from €54,374 to €56,078
- Gross operating margin -€6,548
down €6,548 (-79.5%), from €8,237 to €1,689
- Financial income +€1,899
up €1,899 (+1,158%), from €164 to €2,063
- Taxes +€114
new in 2025: €114
- Depreciation +€88
new in 2025: €88
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 | €133,324 | €137,998 | +€4,674 | +3.5% |
| Fixed assets | 21/28 | - | €1,192 | +€1,192 | |
| Tangible fixed assets | 22/27 | - | €1,192 | +€1,192 | |
| Plant, machinery and equipment | 23 | - | €1,192 | +€1,192 | |
| Current assets | 29/58 | €133,324 | €136,805 | +€3,481 | +2.6% |
| Amounts receivable within one year | 40/41 | €109 | €41,656 | +€41,547 | +37,998% |
| Other amounts receivable | 41 | €109 | €41,656 | +€41,547 | +37,998% |
| Cash at bank and in hand | 54/58 | €132,839 | €94,749 | -€38,089 | -28.7% |
| Deferred charges and accrued income | 490/1 | €376 | €400 | +€24 | +6.3% |
| Total equity and liabilities | 10/49 | €133,324 | €137,998 | +€4,674 | +3.5% |
| Equity | 10/15 | €78,270 | €81,650 | +€3,381 | +4.3% |
| Contributions | 10/11 | €42,250 | €42,250 | = | 0.0% |
| Reserves | 13 | €38,261 | €39,400 | +€1,139 | +3.0% |
| Distributable reserves | 133 | €38,261 | €39,400 | +€1,139 | +3.0% |
| Profit (loss) carried forward | 14 | -€2,241 | - | +€2,241 | |
| Amounts payable | 17/49 | €55,054 | €56,347 | +€1,293 | +2.3% |
| Amounts payable within one year | 42/48 | €55,054 | €56,347 | +€1,293 | +2.3% |
| Trade debts | 44 | €100 | €155 | +€55 | +54.7% |
| Suppliers | 440/4 | €100 | €155 | +€55 | +54.7% |
| Taxes, remuneration and social security | 45 | €580 | €114 | -€466 | -80.4% |
| Taxes | 450/3 | €580 | €114 | -€466 | -80.4% |
| Other amounts payable | 47/48 | €54,374 | €56,078 | +€1,704 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €88 | +€88 | |
| Gross operating margin | 9900 | €8,237 | €1,689 | -€6,548 | -79.5% |
| Operating profit (loss) | 9901 | €8,237 | €1,601 | -€6,636 | -80.6% |
| Financial income | 75/76B | €164 | €2,063 | +€1,899 | +1,158% |
| Recurring financial income | 75 | €164 | €2,063 | +€1,899 | +1,158% |
| Financial charges | 65/66B | €136 | €169 | +€33 | +24.6% |
| Recurring financial charges | 65 | €136 | €169 | +€33 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | €8,265 | €3,494 | -€4,771 | -57.7% |
| Income taxes | 67/77 | - | €114 | +€114 | |
| Profit (loss) for the period | 9904 | €8,265 | €3,381 | -€4,885 | -59.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,265 | €3,381 | -€4,885 | -59.1% |
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 23 October 2026 via checked.be.