Always Clear Consulting: 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.
Always Clear Consulting
Largest movements
- Tangible fixed assets +€11,125
up €11,125 (+122%), from €9,122 to €20,247
of which Furniture and vehicles: +€12,594
- Receivables within one year +€4,364
up €4,364 (+141%), from €3,105 to €7,469
- Cash +€1,957
up €1,957 (+2.1%), from €94,745 to €96,702
mainly Other debts (+€98,256) and Net result for the year (+€43,536)
- Other debts +€98,256
up €98,256 (+2,364%), from €4,156 to €102,412
- Reserves -€74,111
down €74,111 (-99.8%), from €74,224 to €113
- Tax, wage and social debts -€5,014
down €5,014 (-20.7%), from €24,257 to €19,243
of which Taxes: -€5,042
- Trade debts -€1,504
down €1,504 (-32.8%), from €4,584 to €3,080
- Gross operating margin +€16,587
up €16,587 (+34.1%), from €48,684 to €65,272
- Taxes +€3,379
up €3,379 (+31.7%), from €10,666 to €14,045
- Financial charges +€1,415
up €1,415 (+268%), from €528 to €1,943
- Depreciation +€797
up €797 (+20.4%), from €3,916 to €4,714
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 | €107,921 | €125,548 | +€17,627 | +16.3% |
| Fixed assets | 21/28 | €9,485 | €20,610 | +€11,125 | +117% |
| Tangible fixed assets | 22/27 | €9,122 | €20,247 | +€11,125 | +122% |
| Furniture and vehicles | 24 | €2,198 | €14,791 | +€12,594 | +573% |
| Other tangible fixed assets | 26 | €6,924 | €5,455 | -€1,469 | -21.2% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €98,436 | €104,938 | +€6,502 | +6.6% |
| Amounts receivable within one year | 40/41 | €3,105 | €7,469 | +€4,364 | +141% |
| Trade receivables | 40 | €3,105 | €7,469 | +€4,364 | +141% |
| Cash at bank and in hand | 54/58 | €94,745 | €96,702 | +€1,957 | +2.1% |
| Deferred charges and accrued income | 490/1 | €586 | €767 | +€181 | +30.9% |
| Total equity and liabilities | 10/49 | €107,921 | €125,548 | +€17,627 | +16.3% |
| Equity | 10/15 | €74,924 | €813 | -€74,111 | -98.9% |
| Contributions | 10/11 | €700 | €700 | = | 0.0% |
| Reserves | 13 | €74,224 | €113 | -€74,111 | -99.8% |
| Distributable reserves | 133 | €74,224 | €113 | -€74,111 | -99.8% |
| Amounts payable | 17/49 | €32,997 | €124,735 | +€91,738 | +278% |
| Amounts payable within one year | 42/48 | €32,997 | €124,735 | +€91,738 | +278% |
| Trade debts | 44 | €4,584 | €3,080 | -€1,504 | -32.8% |
| Suppliers | 440/4 | €4,584 | €3,080 | -€1,504 | -32.8% |
| Taxes, remuneration and social security | 45 | €24,257 | €19,243 | -€5,014 | -20.7% |
| Taxes | 450/3 | €21,925 | €16,883 | -€5,042 | -23.0% |
| Remuneration and social security | 454/9 | €2,332 | €2,360 | +€28 | +1.2% |
| Other amounts payable | 47/48 | €4,156 | €102,412 | +€98,256 | +2,364% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,916 | €4,714 | +€797 | +20.4% |
| Other operating charges | 640/8 | €958 | €1,056 | +€98 | +10.2% |
| Gross operating margin | 9900 | €48,684 | €65,272 | +€16,587 | +34.1% |
| Operating profit (loss) | 9901 | €43,810 | €59,502 | +€15,692 | +35.8% |
| Financial income | 75/76B | €133 | €22 | -€111 | -83.5% |
| Recurring financial income | 75 | €133 | €22 | -€111 | -83.5% |
| Financial charges | 65/66B | €528 | €1,943 | +€1,415 | +268% |
| Recurring financial charges | 65 | €528 | €1,943 | +€1,415 | +268% |
| Profit (loss) for the period before taxes | 9903 | €43,415 | €57,581 | +€14,166 | +32.6% |
| Income taxes | 67/77 | €10,666 | €14,045 | +€3,379 | +31.7% |
| Profit (loss) for the period | 9904 | €32,749 | €43,536 | +€10,787 | +32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,749 | €43,536 | +€10,787 | +32.9% |
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 22 October 2026 via checked.be.