CLEAR'EM: 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.
CLEAR'EM
Largest movements
- Receivables within one year -€5,464
down €5,464 (-97.0%), from €5,633 to €168
of which Trade receivables: -€3,389
- Deferred charges and accrued income -€4,000
down €4,000 (-100.0%), from €4,000 to €0
- Cash +€3,595
up €3,595 (+20.6%), from €17,409 to €21,003
mainly Net result for the year (+€5,751) and Receivables within one year (+€5,464)
- Trade debts -€12,526
down €12,526 (-100.0%), from €12,526 to €0
- Profit (loss) carried forward +€5,751
up €5,751 (+60.1%), from €9,565 to €15,316
- Tax, wage and social debts +€785
up €785, from €0 to €785
- Gross operating margin +€10,145
up €10,145, from -€3,049 to €7,096
- Taxes +€785
up €785, from €0 to €785
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 | €27,041 | €21,172 | -€5,869 | -21.7% |
| Current assets | 29/58 | €27,041 | €21,172 | -€5,869 | -21.7% |
| Amounts receivable within one year | 40/41 | €5,633 | €168 | -€5,464 | -97.0% |
| Trade receivables | 40 | €3,509 | €120 | -€3,389 | -96.6% |
| Other amounts receivable | 41 | €2,124 | €48 | -€2,075 | -97.7% |
| Cash at bank and in hand | 54/58 | €17,409 | €21,003 | +€3,595 | +20.6% |
| Deferred charges and accrued income | 490/1 | €4,000 | €0 | -€4,000 | -100.0% |
| Total equity and liabilities | 10/49 | €27,041 | €21,172 | -€5,869 | -21.7% |
| Equity | 10/15 | €12,065 | €17,816 | +€5,751 | +47.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,565 | €15,316 | +€5,751 | +60.1% |
| Amounts payable | 17/49 | €14,976 | €3,356 | -€11,620 | -77.6% |
| Amounts payable within one year | 42/48 | €14,976 | €3,236 | -€11,740 | -78.4% |
| Trade debts | 44 | €12,526 | €0 | -€12,526 | -100.0% |
| Suppliers | 440/4 | €12,526 | €0 | -€12,526 | -100.0% |
| Taxes, remuneration and social security | 45 | €0 | €785 | +€785 | |
| Taxes | 450/3 | €0 | €785 | +€785 | |
| Other amounts payable | 47/48 | €2,450 | €2,450 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €120 | +€120 | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€3,049 | €7,096 | +€10,145 | |
| Operating profit (loss) | 9901 | -€3,554 | €6,577 | +€10,131 | |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.5% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,593 | €6,536 | +€10,130 | |
| Income taxes | 67/77 | €0 | €785 | +€785 | |
| Profit (loss) for the period | 9904 | -€3,593 | €5,751 | +€9,344 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,593 | €5,751 | +€9,344 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.