LA 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.
LA CLAIRIERE
Largest movements
- Tangible fixed assets -€9,707
down €9,707 (-47.4%), from €20,474 to €10,766
of which Furniture and vehicles: -€9,901
- Receivables within one year -€4,306
down €4,306 (-50.9%), from €8,458 to €4,152
of which Trade receivables: -€5,371
- Cash +€4,116
up €4,116 (+178.3%), from €2,309 to €6,425
mainly Other debts (+€12,855) and Depreciation (+€11,044)
- Deferred charges and accrued income -€3,200
down €3,200 (-89.6%), from €3,572 to €372
- Profit (loss) carried forward -€22,974
down €22,974 (-52.9%), from -€43,412 to -€66,386
- Other debts +€12,855
up €12,855 (+19.7%), from €65,375 to €78,230
- Trade debts -€3,775
down €3,775 (-47.4%), from €7,965 to €4,190
- Accrued charges and deferred income +€400
new in 2025: €400
- Gross operating margin -€18,879
down €18,879, from €7,510 to -€11,369
- Depreciation -€2,095
down €2,095 (-15.9%), from €13,139 to €11,044
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 | €35,075 | €21,716 | -€13,359 | -38.1% |
| Formation expenses | 20 | €262 | €0 | -€262 | -100.0% |
| Fixed assets | 21/28 | €20,474 | €10,766 | -€9,707 | -47.4% |
| Tangible fixed assets | 22/27 | €20,474 | €10,766 | -€9,707 | -47.4% |
| Plant, machinery and equipment | 23 | €2,889 | €3,083 | +€194 | +6.7% |
| Furniture and vehicles | 24 | €17,584 | €7,683 | -€9,901 | -56.3% |
| Current assets | 29/58 | €14,340 | €10,950 | -€3,390 | -23.6% |
| Amounts receivable within one year | 40/41 | €8,458 | €4,152 | -€4,306 | -50.9% |
| Trade receivables | 40 | €8,458 | €3,088 | -€5,371 | -63.5% |
| Other amounts receivable | 41 | - | €1,064 | +€1,064 | |
| Cash at bank and in hand | 54/58 | €2,309 | €6,425 | +€4,116 | +178.3% |
| Deferred charges and accrued income | 490/1 | €3,572 | €372 | -€3,200 | -89.6% |
| Total equity and liabilities | 10/49 | €35,075 | €21,716 | -€13,359 | -38.1% |
| Equity | 10/15 | -€40,412 | -€63,386 | -€22,974 | -56.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,412 | -€66,386 | -€22,974 | -52.9% |
| Amounts payable | 17/49 | €75,487 | €85,102 | +€9,614 | +12.7% |
| Amounts payable within one year | 42/48 | €75,487 | €84,702 | +€9,215 | +12.2% |
| Trade debts | 44 | €7,965 | €4,190 | -€3,775 | -47.4% |
| Suppliers | 440/4 | €7,965 | €4,190 | -€3,775 | -47.4% |
| Taxes, remuneration and social security | 45 | €2,147 | €2,282 | +€135 | +6.3% |
| Taxes | 450/3 | €2,147 | €450 | -€1,697 | -79.0% |
| Remuneration and social security | 454/9 | - | €1,832 | +€1,832 | |
| Other amounts payable | 47/48 | €65,375 | €78,230 | +€12,855 | +19.7% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,139 | €11,044 | -€2,095 | -15.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €2,164 | €0 | -€2,164 | -100.0% |
| Gross operating margin | 9900 | €7,510 | -€11,369 | -€18,879 | |
| Operating profit (loss) | 9901 | -€8,181 | -€22,813 | -€14,632 | -178.8% |
| Financial income | 75/76B | €0 | €3 | +€3 | +1154.2% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +1154.2% |
| Financial charges | 65/66B | €144 | €164 | +€20 | +13.8% |
| Recurring financial charges | 65 | €144 | €164 | +€20 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,325 | -€22,974 | -€14,649 | -176.0% |
| Profit (loss) for the period | 9904 | -€8,325 | -€22,974 | -€14,649 | -176.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,325 | -€22,974 | -€14,649 | -176.0% |
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 12 October 2026 via checked.be.