LA CLAIRIERE: 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.
LA CLAIRIERE
Largest movements
- Receivables within one year +€115,570
up €115,570 (+163.7%), from €70,579 to €186,149
of which Other amounts receivable: +€97,168
- Tangible fixed assets -€55,407
down €55,407 (-6.5%), from €855,718 to €800,311
of which Land and buildings: -€47,930
- Cash -€48,653
down €48,653 (-41.8%), from €116,370 to €67,717
mainly Receivables within one year (-€115,570) and Contributions, distributions and other (-€35,056)
- Tax, wage and social debts +€49,975
up €49,975 (+48.7%), from €102,597 to €152,573
of which Remuneration and social security: +€49,292
- Investment grants -€35,056
down €35,056 (-6.0%), from €588,812 to €553,756
- Profit (loss) carried forward -€31,325
down €31,325 (-27.6%), from -€113,326 to -€144,651
- Debts after one year -€23,881
down €23,881 (-5.5%), from €433,122 to €409,241
- Advances received +€20,476
new in 2025: €20,476
- Staff costs +€202,733
up €202,733 (+34.1%), from €593,920 to €796,653
- Gross operating margin +€117,174
up €117,174 (+17.1%), from €685,152 to €802,326
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.
Cash bridge derived
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 | €1,057,779 | €1,070,505 | +€12,727 | +1.2% |
| Fixed assets | 21/28 | €861,577 | €806,197 | -€55,380 | -6.4% |
| Intangible fixed assets | 21 | €2,835 | €1,621 | -€1,213 | -42.8% |
| Tangible fixed assets | 22/27 | €855,718 | €800,311 | -€55,407 | -6.5% |
| Land and buildings | 22 | €810,642 | €762,712 | -€47,930 | -5.9% |
| Plant, machinery and equipment | 23 | €720 | €1,166 | +€446 | +61.9% |
| Furniture and vehicles | 24 | €44,356 | €36,433 | -€7,923 | -17.9% |
| Financial fixed assets | 28 | €3,025 | €4,265 | +€1,240 | +41.0% |
| Current assets | 29/58 | €196,202 | €264,309 | +€68,107 | +34.7% |
| Amounts receivable within one year | 40/41 | €70,579 | €186,149 | +€115,570 | +163.7% |
| Trade receivables | 40 | €2,847 | €21,249 | +€18,402 | +646.3% |
| Other amounts receivable | 41 | €67,732 | €164,900 | +€97,168 | +143.5% |
| Cash at bank and in hand | 54/58 | €116,370 | €67,717 | -€48,653 | -41.8% |
| Deferred charges and accrued income | 490/1 | €9,253 | €10,443 | +€1,190 | +12.9% |
| Total equity and liabilities | 10/49 | €1,057,779 | €1,070,505 | +€12,727 | +1.2% |
| Equity | 10/15 | €475,486 | €409,104 | -€66,381 | -14.0% |
| Profit (loss) carried forward | 14 | -€113,326 | -€144,651 | -€31,325 | -27.6% |
| Investment grants | 15 | €588,812 | €553,756 | -€35,056 | -6.0% |
| Amounts payable | 17/49 | €582,293 | €661,401 | +€79,108 | +13.6% |
| Amounts payable after more than one year | 17 | €433,122 | €409,241 | -€23,881 | -5.5% |
| Financial debts | 170/4 | €433,122 | €409,241 | -€23,881 | -5.5% |
| Amounts payable within one year | 42/48 | €139,171 | €228,256 | +€89,085 | +64.0% |
| Current portion of amounts payable after more than one year | 42 | €23,404 | €23,881 | +€476 | +2.0% |
| Financial debts | 43 | - | €7,901 | +€7,901 | |
| Credit institutions | 430/8 | - | €7,901 | +€7,901 | |
| Trade debts | 44 | €13,170 | €23,426 | +€10,256 | +77.9% |
| Suppliers | 440/4 | €13,170 | €23,426 | +€10,256 | +77.9% |
| Advances received on contracts in progress | 46 | - | €20,476 | +€20,476 | |
| Taxes, remuneration and social security | 45 | €102,597 | €152,573 | +€49,975 | +48.7% |
| Taxes | 450/3 | €13,245 | €13,928 | +€683 | +5.2% |
| Remuneration and social security | 454/9 | €89,352 | €138,644 | +€49,292 | +55.2% |
| Accrued charges and deferred income | 492/3 | €10,000 | €23,904 | +€13,904 | +139.0% |
| Non-recurring operating income | 76A | €9,715 | €3,510 | -€6,205 | -63.9% |
| Remuneration, social security and pensions | 62 | €593,920 | €796,653 | +€202,733 | +34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,668 | €74,573 | +€905 | +1.2% |
| Other operating charges | 640/8 | €635 | €1,551 | +€916 | +144.2% |
| Non-recurring operating charges | 66A | €5,271 | €2,711 | -€2,560 | -48.6% |
| Gross operating margin | 9900 | €685,152 | €802,326 | +€117,174 | +17.1% |
| Operating profit (loss) | 9901 | €11,658 | -€73,162 | -€84,820 | |
| Financial income | 75/76B | €49,317 | €48,708 | -€609 | -1.2% |
| Recurring financial income | 75 | €49,317 | €48,708 | -€609 | -1.2% |
| Financial charges | 65/66B | €7,126 | €6,871 | -€255 | -3.6% |
| Recurring financial charges | 65 | €7,126 | €6,871 | -€255 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €53,850 | -€31,325 | -€85,175 | |
| Profit (loss) for the period | 9904 | €53,850 | -€31,325 | -€85,175 | |
| Profit (loss) for the period to be appropriated | 9905 | €53,850 | -€31,325 | -€85,175 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.