Ligne Claire Management: 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.
Ligne Claire Management
Largest movements
- Receivables within one year -€11,562
down €11,562 (-16.1%), from €71,956 to €60,393
of which Other amounts receivable: -€16,973
- Reserves +€140,000
new in 2025: €140,000
- Profit (loss) carried forward -€109,898
down €109,898 (-99.3%), from €110,643 to €745
- Debts after one year -€48,621
down €48,621 (-20.2%), from €240,582 to €191,962
- Tax, wage and social debts +€8,257
up €8,257 (+43.2%), from €19,113 to €27,370
of which Taxes: +€8,239
- Trade debts -€5,578
down €5,578 (-51.2%), from €10,884 to €5,306
- Financial income -€60,000
down €60,000 (-100%), from €60,000 to €0
- Gross operating margin -€38,549
down €38,549 (-43.8%), from €88,088 to €49,539
- Taxes -€9,355
down €9,355 (-55.4%), from €16,881 to €7,526
- Financial charges -€8,423
down €8,423 (-42.6%), from €19,793 to €11,369
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 | €443,441 | €429,372 | -€14,069 | -3.2% |
| Fixed assets | 21/28 | €350,060 | €350,060 | = | 0.0% |
| Financial fixed assets | 28 | €350,060 | €350,060 | = | 0.0% |
| Current assets | 29/58 | €93,381 | €79,312 | -€14,069 | -15.1% |
| Amounts receivable within one year | 40/41 | €71,956 | €60,393 | -€11,562 | -16.1% |
| Trade receivables | 40 | €37,116 | €42,527 | +€5,411 | +14.6% |
| Other amounts receivable | 41 | €34,839 | €17,866 | -€16,973 | -48.7% |
| Cash at bank and in hand | 54/58 | €21,425 | €17,102 | -€4,323 | -20.2% |
| Deferred charges and accrued income | 490/1 | - | €1,817 | +€1,817 | |
| Total equity and liabilities | 10/49 | €443,441 | €429,372 | -€14,069 | -3.2% |
| Equity | 10/15 | €115,643 | €145,745 | +€30,102 | +26.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €140,000 | +€140,000 | |
| Distributable reserves | 133 | - | €140,000 | +€140,000 | |
| Profit (loss) carried forward | 14 | €110,643 | €745 | -€109,898 | -99.3% |
| Amounts payable | 17/49 | €327,798 | €283,627 | -€44,171 | -13.5% |
| Amounts payable after more than one year | 17 | €240,582 | €191,962 | -€48,621 | -20.2% |
| Financial debts | 170/4 | €240,582 | €191,962 | -€48,621 | -20.2% |
| Amounts payable within one year | 42/48 | €82,365 | €86,820 | +€4,455 | +5.4% |
| Current portion of amounts payable after more than one year | 42 | €46,624 | €48,621 | +€1,996 | +4.3% |
| Trade debts | 44 | €10,884 | €5,306 | -€5,578 | -51.2% |
| Suppliers | 440/4 | €10,884 | €5,306 | -€5,578 | -51.2% |
| Taxes, remuneration and social security | 45 | €19,113 | €27,370 | +€8,257 | +43.2% |
| Taxes | 450/3 | €16,953 | €25,193 | +€8,239 | +48.6% |
| Remuneration and social security | 454/9 | €2,159 | €2,177 | +€18 | +0.8% |
| Other amounts payable | 47/48 | €5,744 | €5,523 | -€221 | -3.8% |
| Accrued charges and deferred income | 492/3 | €4,850 | €4,845 | -€5 | -0.1% |
| Other operating charges | 640/8 | €772 | €542 | -€230 | -29.7% |
| Gross operating margin | 9900 | €88,088 | €49,539 | -€38,549 | -43.8% |
| Operating profit (loss) | 9901 | €87,317 | €48,997 | -€38,319 | -43.9% |
| Financial income | 75/76B | €60,000 | €0 | -€60,000 | -100% |
| Recurring financial income | 75 | €60,000 | €0 | -€60,000 | -100% |
| Financial charges | 65/66B | €19,793 | €11,369 | -€8,423 | -42.6% |
| Recurring financial charges | 65 | €19,793 | €11,369 | -€8,423 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | €127,524 | €37,628 | -€89,896 | -70.5% |
| Income taxes | 67/77 | €16,881 | €7,526 | -€9,355 | -55.4% |
| Profit (loss) for the period | 9904 | €110,643 | €30,102 | -€80,541 | -72.8% |
| Profit (loss) for the period to be appropriated | 9905 | €110,643 | €30,102 | -€80,541 | -72.8% |
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 31 October 2026 via checked.be.