CLEAR GAMES: 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 GAMES
Largest movements
- Receivables within one year +€28,986
up €28,986 (+21.5%), from €135,128 to €164,114
of which Other amounts receivable: +€26,808
- Cash -€13,239
down €13,239 (-76.1%), from €17,405 to €4,166
mainly Contributions, distributions and other (-€81,704) and Receivables within one year (-€28,986)
- Tangible fixed assets -€3,995
down €3,995 (-23.1%), from €17,283 to €13,288
of which Furniture and vehicles: -€6,702
- Reserves -€83,408
down €83,408 (-65.8%), from €126,786 to €43,378
- Other debts +€76,394
new in 2025: €76,394
- Short-term financial debts +€14,796
new in 2025: €14,796
- Trade debts +€7,227
up €7,227 (+82.0%), from €8,816 to €16,042
- Current portion of long-term debt +€6,274
up €6,274 (+126.7%), from €4,953 to €11,226
- Staff costs +€70,418
up €70,418 (+39.9%), from €176,449 to €246,866
- Gross operating margin +€48,395
up €48,395 (+22.7%), from €212,738 to €261,133
- Taxes -€7,632
down €7,632 (-97.9%), from €7,797 to €165
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 | €180,187 | €192,702 | +€12,515 | +6.9% |
| Fixed assets | 21/28 | €18,783 | €14,788 | -€3,995 | -21.3% |
| Tangible fixed assets | 22/27 | €17,283 | €13,288 | -€3,995 | -23.1% |
| Land and buildings | 22 | - | €2,814 | +€2,814 | |
| Plant, machinery and equipment | 23 | €107 | - | -€107 | |
| Furniture and vehicles | 24 | €17,176 | €10,474 | -€6,702 | -39.0% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €161,404 | €177,915 | +€16,510 | +10.2% |
| Amounts receivable after more than one year | 29 | €7,500 | €7,500 | = | 0.0% |
| Trade receivables | 290 | €7,500 | €7,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €135,128 | €164,114 | +€28,986 | +21.5% |
| Trade receivables | 40 | €44,883 | €47,060 | +€2,177 | +4.9% |
| Other amounts receivable | 41 | €90,245 | €117,053 | +€26,808 | +29.7% |
| Cash at bank and in hand | 54/58 | €17,405 | €4,166 | -€13,239 | -76.1% |
| Deferred charges and accrued income | 490/1 | €1,371 | €2,135 | +€764 | +55.7% |
| Total equity and liabilities | 10/49 | €180,187 | €192,702 | +€12,515 | +6.9% |
| Equity | 10/15 | €132,986 | €49,578 | -€83,408 | -62.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €126,786 | €43,378 | -€83,408 | -65.8% |
| Distributable reserves | 133 | €126,786 | €43,378 | -€83,408 | -65.8% |
| Amounts payable | 17/49 | €47,201 | €143,125 | +€95,923 | +203.2% |
| Amounts payable after more than one year | 17 | €8,249 | €3,099 | -€5,150 | -62.4% |
| Financial debts | 170/4 | €8,249 | €3,099 | -€5,150 | -62.4% |
| Amounts payable within one year | 42/48 | €38,952 | €140,026 | +€101,073 | +259.5% |
| Current portion of amounts payable after more than one year | 42 | €4,953 | €11,226 | +€6,274 | +126.7% |
| Financial debts | 43 | - | €14,796 | +€14,796 | |
| Credit institutions | 430/8 | - | €14,796 | +€14,796 | |
| Trade debts | 44 | €8,816 | €16,042 | +€7,227 | +82.0% |
| Suppliers | 440/4 | €8,816 | €16,042 | +€7,227 | +82.0% |
| Taxes, remuneration and social security | 45 | €25,184 | €21,568 | -€3,616 | -14.4% |
| Taxes | 450/3 | €5,059 | €6,001 | +€943 | +18.6% |
| Remuneration and social security | 454/9 | €20,125 | €15,566 | -€4,559 | -22.7% |
| Other amounts payable | 47/48 | - | €76,394 | +€76,394 | |
| Remuneration, social security and pensions | 62 | €176,449 | €246,866 | +€70,418 | +39.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,151 | €7,567 | -€2,584 | -25.5% |
| Other operating charges | 640/8 | €3,228 | €4,564 | +€1,336 | +41.4% |
| Gross operating margin | 9900 | €212,738 | €261,133 | +€48,395 | +22.7% |
| Operating profit (loss) | 9901 | €22,911 | €2,136 | -€20,775 | -90.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,001 | €3,675 | +€1,674 | +83.6% |
| Recurring financial charges | 65 | €2,001 | €3,675 | +€1,674 | +83.6% |
| Profit (loss) for the period before taxes | 9903 | €20,910 | -€1,539 | -€22,449 | |
| Income taxes | 67/77 | €7,797 | €165 | -€7,632 | -97.9% |
| Profit (loss) for the period | 9904 | €13,113 | -€1,704 | -€14,817 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,113 | -€1,704 | -€14,817 |
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 3 October 2026 via checked.be.