CLEA DEVELOPPEMENTS: 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 DEVELOPPEMENTS
Largest movements
- Cash -€6,020
down €6,020 (-15.5%), from €38,815 to €32,795
mainly Net result for the year (-€8,926) and Receivables within one year (-€543)
- Profit (loss) carried forward -€8,926
down €8,926 (-39.8%), from -€22,454 to -€31,380
- Other debts +€2,959
new in 2025: €2,959
- Gross operating margin +€588
up €588 (+7.1%), from -€8,342 to -€7,753
- Depreciation -€89
down €89 (-12.2%), from €727 to €638
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 | €65,353 | €59,238 | -€6,115 | -9.4% |
| Fixed assets | 21/28 | €2,942 | €2,304 | -€638 | -21.7% |
| Tangible fixed assets | 22/27 | €2,942 | €2,304 | -€638 | -21.7% |
| Furniture and vehicles | 24 | €693 | €329 | -€365 | -52.6% |
| Other tangible fixed assets | 26 | €2,249 | €1,976 | -€273 | -12.2% |
| Current assets | 29/58 | €62,410 | €56,933 | -€5,477 | -8.8% |
| Stocks and contracts in progress | 3 | €11,685 | €11,685 | = | 0.0% |
| Stocks | 30/36 | €11,685 | €11,685 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,910 | €12,453 | +€543 | +4.6% |
| Other amounts receivable | 41 | €11,910 | €12,453 | +€543 | +4.6% |
| Cash at bank and in hand | 54/58 | €38,815 | €32,795 | -€6,020 | -15.5% |
| Total equity and liabilities | 10/49 | €65,353 | €59,238 | -€6,115 | -9.4% |
| Equity | 10/15 | €65,006 | €56,080 | -€8,926 | -13.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €68,860 | €68,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €67,000 | €67,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,454 | -€31,380 | -€8,926 | -39.8% |
| Amounts payable | 17/49 | €347 | €3,158 | +€2,811 | +811% |
| Amounts payable within one year | 42/48 | €255 | €2,978 | +€2,723 | +1,068% |
| Trade debts | 44 | €255 | €19 | -€236 | -92.6% |
| Suppliers | 440/4 | €255 | €19 | -€236 | -92.6% |
| Other amounts payable | 47/48 | - | €2,959 | +€2,959 | |
| Accrued charges and deferred income | 492/3 | €92 | €180 | +€88 | +96.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €727 | €638 | -€89 | -12.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€8,342 | -€7,753 | +€588 | +7.1% |
| Operating profit (loss) | 9901 | -€9,456 | -€8,791 | +€664 | +7.0% |
| Financial income | 75/76B | €21 | €0 | -€21 | -100% |
| Recurring financial income | 75 | €21 | €0 | -€21 | -100% |
| Financial charges | 65/66B | €143 | €135 | -€8 | -5.6% |
| Recurring financial charges | 65 | €143 | €135 | -€8 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,578 | -€8,926 | +€652 | +6.8% |
| Profit (loss) for the period | 9904 | -€9,578 | -€8,926 | +€652 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,578 | -€8,926 | +€652 | +6.8% |
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 26 October 2026 via checked.be.