CLEAR CHOICE: 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.
CLEAR CHOICE
Largest movements
- Receivables within one year +€13,275
up €13,275 (+121%), from €10,930 to €24,206
of which Trade receivables: +€13,225
- Cash -€1,839
down €1,839 (-59.8%), from €3,074 to €1,235
mainly Receivables within one year (-€13,275) and Trade debts (-€5,185)
- Tangible fixed assets -€1,133
down €1,133 (-9.4%), from €12,024 to €10,891
- Profit (loss) carried forward +€15,061
up €15,061 (+9,413,294%), from €0 to €15,061
- Trade debts -€5,185
down €5,185 (-54.5%), from €9,518 to €4,333
of which Bills of exchange payable: -€7,188
- Tax, wage and social debts +€2,757
up €2,757 (+134%), from €2,059 to €4,815
- Other debts -€2,330
down €2,330 (-18.7%), from €12,452 to €10,122
- Purchases and services -€33,689
down €33,689 (-30.2%), from €111,387 to €77,698
- Turnover -€20,435
down €20,435 (-17.0%), from €120,318 to €99,882
- Gross operating margin +€13,254
up €13,254 (+148%), from €8,931 to €22,184
- Depreciation -€3,843
down €3,843 (-77.2%), from €4,976 to €1,133
- Taxes +€3,241
up €3,241 (+243%), from €1,334 to €4,575
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 | €26,028 | €36,331 | +€10,303 | +39.6% |
| Fixed assets | 21/28 | €12,024 | €10,891 | -€1,133 | -9.4% |
| Tangible fixed assets | 22/27 | €12,024 | €10,891 | -€1,133 | -9.4% |
| Furniture and vehicles | 24 | €12,024 | €10,891 | -€1,133 | -9.4% |
| Current assets | 29/58 | €14,004 | €25,440 | +€11,436 | +81.7% |
| Amounts receivable within one year | 40/41 | €10,930 | €24,206 | +€13,275 | +121% |
| Trade receivables | 40 | €8,930 | €22,156 | +€13,225 | +148% |
| Other amounts receivable | 41 | €2,000 | €2,050 | +€50 | +2.5% |
| Cash at bank and in hand | 54/58 | €3,074 | €1,235 | -€1,839 | -59.8% |
| Total equity and liabilities | 10/49 | €26,028 | €36,331 | +€10,303 | +39.6% |
| Equity | 10/15 | €2,000 | €17,061 | +€15,061 | +753% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €15,061 | +€15,061 | +9,413,294% |
| Amounts payable | 17/49 | €24,028 | €19,270 | -€4,758 | -19.8% |
| Amounts payable within one year | 42/48 | €24,028 | €19,270 | -€4,758 | -19.8% |
| Trade debts | 44 | €9,518 | €4,333 | -€5,185 | -54.5% |
| Suppliers | 440/4 | €2,119 | €4,121 | +€2,003 | +94.5% |
| Bills of exchange payable | 441 | €7,399 | €211 | -€7,188 | -97.1% |
| Taxes, remuneration and social security | 45 | €2,059 | €4,815 | +€2,757 | +134% |
| Taxes | 450/3 | €2,059 | €4,815 | +€2,757 | +134% |
| Other amounts payable | 47/48 | €12,452 | €10,122 | -€2,330 | -18.7% |
| Turnover | 70 | €120,318 | €99,882 | -€20,435 | -17.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €111,387 | €77,698 | -€33,689 | -30.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,976 | €1,133 | -€3,843 | -77.2% |
| Other operating charges | 640/8 | €1,436 | €1,385 | -€51 | -3.5% |
| Gross operating margin | 9900 | €8,931 | €22,184 | +€13,254 | +148% |
| Operating profit (loss) | 9901 | €2,519 | €19,666 | +€17,147 | +681% |
| Financial charges | 65/66B | €1,185 | €30 | -€1,155 | -97.4% |
| Recurring financial charges | 65 | €1,185 | €30 | -€1,155 | -97.4% |
| Profit (loss) for the period before taxes | 9903 | €1,334 | €19,636 | +€18,302 | +1,372% |
| Income taxes | 67/77 | €1,334 | €4,575 | +€3,241 | +243% |
| Profit (loss) for the period | 9904 | €0 | €15,061 | +€15,061 | +9,413,194% |
| Profit (loss) for the period to be appropriated | 9905 | €0 | €15,061 | +€15,061 | +9,413,194% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.