CLEA CONCEPT: what changed
Two fiscal 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 CONCEPT
Largest movements
- Receivables within one year +€20,159
up €20,159 (+85.3%), from €23,623 to €43,782
of which Other amounts receivable: +€15,496
- Tangible fixed assets +€7,314
up €7,314 (+467.3%), from €1,565 to €8,879
- Profit (loss) carried forward +€22,594
up €22,594 (+257.4%), from €8,779 to €31,373
- Tax, wage and social debts +€3,820
up €3,820 (+31.7%), from €12,040 to €15,860
of which Taxes: +€2,820
- Trade debts +€1,202
up €1,202 (+95.5%), from €1,258 to €2,460
- Gross operating margin +€11,384
up €11,384 (+47.3%), from €24,059 to €35,443
- Financial charges +€3,873
up €3,873 (+3293.5%), from €118 to €3,990
- Other operating charges +€1,825
up €1,825 (+1351.7%), from €135 to €1,960
- Depreciation +€1,441
up €1,441 (+430.3%), from €335 to €1,776
- Taxes +€1,267
up €1,267 (+27.0%), from €4,695 to €5,962
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,189 | €52,693 | +€27,503 | +109.2% |
| Fixed assets | 21/28 | €1,565 | €8,879 | +€7,314 | +467.3% |
| Tangible fixed assets | 22/27 | €1,565 | €8,879 | +€7,314 | +467.3% |
| Furniture and vehicles | 24 | €1,565 | €8,879 | +€7,314 | +467.3% |
| Current assets | 29/58 | €23,624 | €43,813 | +€20,189 | +85.5% |
| Amounts receivable within one year | 40/41 | €23,623 | €43,782 | +€20,159 | +85.3% |
| Trade receivables | 40 | €6,804 | €11,466 | +€4,662 | +68.5% |
| Other amounts receivable | 41 | €16,820 | €32,316 | +€15,496 | +92.1% |
| Cash at bank and in hand | 54/58 | €1 | €31 | +€30 | +3023.0% |
| Total equity and liabilities | 10/49 | €25,189 | €52,693 | +€27,503 | +109.2% |
| Equity | 10/15 | €11,779 | €34,373 | +€22,594 | +191.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,779 | €31,373 | +€22,594 | +257.4% |
| Amounts payable | 17/49 | €13,411 | €18,319 | +€4,909 | +36.6% |
| Amounts payable within one year | 42/48 | €13,411 | €18,319 | +€4,909 | +36.6% |
| Trade debts | 44 | €1,258 | €2,460 | +€1,202 | +95.5% |
| Suppliers | 440/4 | €1,258 | €2,460 | +€1,202 | +95.5% |
| Taxes, remuneration and social security | 45 | €12,040 | €15,860 | +€3,820 | +31.7% |
| Taxes | 450/3 | €12,040 | €14,860 | +€2,820 | +23.4% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €113 | - | -€113 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €335 | €1,776 | +€1,441 | +430.3% |
| Other operating charges | 640/8 | €135 | €1,960 | +€1,825 | +1351.7% |
| Gross operating margin | 9900 | €24,059 | €35,443 | +€11,384 | +47.3% |
| Operating profit (loss) | 9901 | €23,589 | €31,707 | +€8,118 | +34.4% |
| Financial income | 75/76B | €2 | €840 | +€838 | +49887.5% |
| Recurring financial income | 75 | €2 | €840 | +€838 | +49887.5% |
| Financial charges | 65/66B | €118 | €3,990 | +€3,873 | +3293.5% |
| Recurring financial charges | 65 | €118 | €3,990 | +€3,873 | +3293.5% |
| Profit (loss) for the period before taxes | 9903 | €23,473 | €28,556 | +€5,083 | +21.7% |
| Income taxes | 67/77 | €4,695 | €5,962 | +€1,267 | +27.0% |
| Profit (loss) for the period | 9904 | €18,779 | €22,594 | +€3,816 | +20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,779 | €22,594 | +€3,816 | +20.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.