LIGNE CLAIRE: what changed
LIGNE CLAIRE
Largest movements
- Cash +€19,156
up €19,156 (+243%), from €7,894 to €27,050
mainly Tax, wage and social debts (+€14,298) and Receivables within one year (+€11,012)
- Receivables within one year -€11,012
down €11,012 (-56.2%), from €19,578 to €8,566
of which Other amounts receivable: -€15,061
- Tangible fixed assets -€6,960
down €6,960 (-54.1%), from €12,856 to €5,896
- Reserves -€17,224
down €17,224 (-90.3%), from €19,083 to €1,859
of which Distributable reserves: -€17,224
- Tax, wage and social debts +€14,298
up €14,298 (+342%), from €4,186 to €18,484
of which Taxes: +€11,524
- Trade debts +€5,449
up €5,449 (+117%), from €4,660 to €10,108
- Profit (loss) carried forward -€2,811
new in 2024: -€2,811
- Other debts +€1,471
new in 2024: €1,471
- Staff costs +€5,575
up €5,575 (+13.7%), from €40,655 to €46,230
- Other operating charges +€3,676
up €3,676 (+529%), from €695 to €4,372
- Depreciation +€3,417
new in 2024: €3,417
- Gross operating margin -€2,536
down €2,536 (-5.1%), from €49,428 to €46,892
- Financial charges +€1,675
up €1,675 (+1,008%), from €166 to €1,841
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,329 | €41,512 | +€1,184 | +2.9% |
| Fixed assets | 21/28 | €12,856 | €5,896 | -€6,960 | -54.1% |
| Tangible fixed assets | 22/27 | €12,856 | €5,896 | -€6,960 | -54.1% |
| Furniture and vehicles | 24 | €12,856 | €5,896 | -€6,960 | -54.1% |
| Current assets | 29/58 | €27,473 | €35,616 | +€8,143 | +29.6% |
| Amounts receivable within one year | 40/41 | €19,578 | €8,566 | -€11,012 | -56.2% |
| Trade receivables | 40 | €4,517 | €8,566 | +€4,049 | +89.6% |
| Other amounts receivable | 41 | €15,061 | - | -€15,061 | |
| Cash at bank and in hand | 54/58 | €7,894 | €27,050 | +€19,156 | +243% |
| Total equity and liabilities | 10/49 | €40,329 | €41,512 | +€1,184 | +2.9% |
| Equity | 10/15 | €31,483 | €11,449 | -€20,034 | -63.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €19,083 | €1,859 | -€17,224 | -90.3% |
| 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 | €17,224 | - | -€17,224 | |
| Profit (loss) carried forward | 14 | - | -€2,811 | -€2,811 | |
| Amounts payable | 17/49 | €8,846 | €30,064 | +€21,218 | +240% |
| Amounts payable within one year | 42/48 | €8,846 | €30,064 | +€21,218 | +240% |
| Trade debts | 44 | €4,660 | €10,108 | +€5,449 | +117% |
| Suppliers | 440/4 | €4,660 | €10,108 | +€5,449 | +117% |
| Taxes, remuneration and social security | 45 | €4,186 | €18,484 | +€14,298 | +342% |
| Taxes | 450/3 | €117 | €11,641 | +€11,524 | +9,850% |
| Remuneration and social security | 454/9 | €4,069 | €6,843 | +€2,774 | +68.2% |
| Other amounts payable | 47/48 | - | €1,471 | +€1,471 | |
| Remuneration, social security and pensions | 62 | €40,655 | €46,230 | +€5,575 | +13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,417 | +€3,417 | |
| Other operating charges | 640/8 | €695 | €4,372 | +€3,676 | +529% |
| Gross operating margin | 9900 | €49,428 | €46,892 | -€2,536 | -5.1% |
| Operating profit (loss) | 9901 | €8,078 | -€7,127 | -€15,204 | |
| Financial income | 75/76B | - | €324 | +€324 | |
| Recurring financial income | 75 | - | €324 | +€324 | |
| Financial charges | 65/66B | €166 | €1,841 | +€1,675 | +1,008% |
| Recurring financial charges | 65 | €166 | €1,841 | +€1,675 | +1,008% |
| Profit (loss) for the period before taxes | 9903 | €7,911 | -€8,644 | -€16,556 | |
| Profit (loss) for the period | 9904 | €7,911 | -€8,644 | -€16,556 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,911 | -€8,644 | -€16,556 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.