Clea: 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.
Clea
Largest movements
- Cash +€22,759
up €22,759 (+15.3%), from €148,551 to €171,310
mainly Net result for the year (+€60,493) and Depreciation (+€12,446)
- Tangible fixed assets +€10,916
up €10,916 (+47.9%), from €22,804 to €33,720
of which Other tangible fixed assets: +€6,896
- Receivables within one year +€4,387
up €4,387 (+73.1%), from €5,998 to €10,386
- Intangible fixed assets -€3,394
down €3,394 (-23.4%), from €14,487 to €11,093
- Profit (loss) carried forward +€60,493
up €60,493 (+250.3%), from €24,172 to €84,665
- Trade debts -€16,037
down €16,037 (-25.0%), from €64,254 to €48,217
- Tax, wage and social debts -€8,423
down €8,423 (-10.8%), from €78,099 to €69,676
of which Remuneration and social security: -€16,642
- Gross operating margin +€71,072
up €71,072 (+18.6%), from €383,039 to €454,111
- Taxes +€12,863
up €12,863 (+288.6%), from €4,457 to €17,319
- Staff costs +€10,893
up €10,893 (+3.1%), from €347,769 to €358,662
- Depreciation +€5,290
up €5,290 (+73.9%), from €7,156 to €12,446
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 | €195,892 | €230,634 | +€34,741 | +17.7% |
| Fixed assets | 21/28 | €40,946 | €48,468 | +€7,521 | +18.4% |
| Intangible fixed assets | 21 | €14,487 | €11,093 | -€3,394 | -23.4% |
| Tangible fixed assets | 22/27 | €22,804 | €33,720 | +€10,916 | +47.9% |
| Land and buildings | 22 | €15,693 | €12,432 | -€3,261 | -20.8% |
| Plant, machinery and equipment | 23 | - | €888 | +€888 | |
| Furniture and vehicles | 24 | €6,442 | €12,835 | +€6,393 | +99.2% |
| Other tangible fixed assets | 26 | €669 | €7,566 | +€6,896 | +1030.3% |
| Financial fixed assets | 28 | €3,655 | €3,655 | = | 0.0% |
| Current assets | 29/58 | €154,946 | €182,166 | +€27,220 | +17.6% |
| Amounts receivable within one year | 40/41 | €5,998 | €10,386 | +€4,387 | +73.1% |
| Trade receivables | 40 | €5,998 | €10,386 | +€4,387 | +73.1% |
| Cash at bank and in hand | 54/58 | €148,551 | €171,310 | +€22,759 | +15.3% |
| Deferred charges and accrued income | 490/1 | €396 | €470 | +€74 | +18.6% |
| Total equity and liabilities | 10/49 | €195,892 | €230,634 | +€34,741 | +17.7% |
| Equity | 10/15 | €34,172 | €94,665 | +€60,493 | +177.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,172 | €84,665 | +€60,493 | +250.3% |
| Amounts payable | 17/49 | €161,720 | €135,969 | -€25,751 | -15.9% |
| Amounts payable within one year | 42/48 | €158,220 | €132,505 | -€25,714 | -16.3% |
| Trade debts | 44 | €64,254 | €48,217 | -€16,037 | -25.0% |
| Suppliers | 440/4 | €64,254 | €48,217 | -€16,037 | -25.0% |
| Taxes, remuneration and social security | 45 | €78,099 | €69,676 | -€8,423 | -10.8% |
| Taxes | 450/3 | €23,327 | €31,546 | +€8,219 | +35.2% |
| Remuneration and social security | 454/9 | €54,772 | €38,130 | -€16,642 | -30.4% |
| Other amounts payable | 47/48 | €15,867 | €14,613 | -€1,254 | -7.9% |
| Accrued charges and deferred income | 492/3 | €3,500 | €3,463 | -€37 | -1.1% |
| Remuneration, social security and pensions | 62 | €347,769 | €358,662 | +€10,893 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,156 | €12,446 | +€5,290 | +73.9% |
| Other operating charges | 640/8 | €4,635 | €2,029 | -€2,606 | -56.2% |
| Gross operating margin | 9900 | €383,039 | €454,111 | +€71,072 | +18.6% |
| Operating profit (loss) | 9901 | €23,479 | €80,974 | +€57,496 | +244.9% |
| Financial income | 75/76B | €163 | €771 | +€608 | +372.5% |
| Recurring financial income | 75 | €163 | €771 | +€608 | +372.5% |
| Financial charges | 65/66B | €2,940 | €3,933 | +€993 | +33.8% |
| Recurring financial charges | 65 | €2,940 | €3,933 | +€993 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | €20,702 | €77,812 | +€57,110 | +275.9% |
| Income taxes | 67/77 | €4,457 | €17,319 | +€12,863 | +288.6% |
| Profit (loss) for the period | 9904 | €16,245 | €60,493 | +€44,247 | +272.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,245 | €60,493 | +€44,247 | +272.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.