LA CLORINE: 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 CLORINE
Largest movements
- Cash +€37,703
up €37,703 (+199%), from €18,901 to €56,604
mainly Net result for the year (+€29,598) and Tax, wage and social debts (+€2,960)
- Tangible fixed assets -€2,666
down €2,666 (-7.1%), from €37,666 to €35,000
of which Other tangible fixed assets: -€2,666
- Receivables within one year -€1,858
down €1,858 (-79.8%), from €2,329 to €471
of which Trade receivables: -€1,858
- Reserves +€29,598
new in 2025: €29,598
- Tax, wage and social debts +€2,960
new in 2025: €2,960
- Gross operating margin +€15,042
up €15,042 (+48.1%), from €31,259 to €46,301
- Taxes +€4,052
up €4,052 (+66.8%), from €6,070 to €10,122
- Depreciation -€3,961
down €3,961 (-59.8%), from €6,627 to €2,666
- Other operating charges +€2,521
up €2,521 (+187%), from €1,346 to €3,867
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 | €59,517 | €92,075 | +€32,558 | +54.7% |
| Fixed assets | 21/28 | €37,666 | €35,000 | -€2,666 | -7.1% |
| Tangible fixed assets | 22/27 | €37,666 | €35,000 | -€2,666 | -7.1% |
| Land and buildings | 22 | €35,000 | €35,000 | = | 0.0% |
| Other tangible fixed assets | 26 | €2,666 | - | -€2,666 | |
| Current assets | 29/58 | €21,851 | €57,075 | +€35,224 | +161% |
| Amounts receivable within one year | 40/41 | €2,329 | €471 | -€1,858 | -79.8% |
| Trade receivables | 40 | €1,858 | - | -€1,858 | |
| Other amounts receivable | 41 | €471 | €471 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,901 | €56,604 | +€37,703 | +199% |
| Deferred charges and accrued income | 490/1 | €621 | - | -€621 | |
| Total equity and liabilities | 10/49 | €59,517 | €92,075 | +€32,558 | +54.7% |
| Equity | 10/15 | €58,797 | €88,395 | +€29,598 | +50.3% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | - | €29,598 | +€29,598 | |
| Distributable reserves | 133 | - | €29,598 | +€29,598 | |
| Profit (loss) carried forward | 14 | €39,797 | €39,797 | = | 0.0% |
| Amounts payable | 17/49 | €720 | €3,680 | +€2,960 | +411% |
| Amounts payable within one year | 42/48 | €720 | €3,680 | +€2,960 | +411% |
| Taxes, remuneration and social security | 45 | - | €2,960 | +€2,960 | |
| Taxes | 450/3 | - | €2,960 | +€2,960 | |
| Other amounts payable | 47/48 | €720 | €720 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,627 | €2,666 | -€3,961 | -59.8% |
| Other operating charges | 640/8 | €1,346 | €3,867 | +€2,521 | +187% |
| Gross operating margin | 9900 | €31,259 | €46,301 | +€15,042 | +48.1% |
| Operating profit (loss) | 9901 | €23,286 | €39,768 | +€16,482 | +70.8% |
| Financial charges | 65/66B | €203 | €48 | -€155 | -76.4% |
| Recurring financial charges | 65 | €203 | €48 | -€155 | -76.4% |
| Profit (loss) for the period before taxes | 9903 | €23,083 | €39,720 | +€16,637 | +72.1% |
| Income taxes | 67/77 | €6,070 | €10,122 | +€4,052 | +66.8% |
| Profit (loss) for the period | 9904 | €17,013 | €29,598 | +€12,585 | +74.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,013 | €29,598 | +€12,585 | +74.0% |
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 26 October 2026 via checked.be.