Clear IT: 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 IT
Largest movements
- Cash +€59,889
up €59,889 (+589%), from €10,167 to €70,056
mainly Tax, wage and social debts (+€32,079) and Depreciation (+€26,155)
- Receivables within one year +€20,460
up €20,460 (+30.6%), from €66,966 to €87,426
of which Trade receivables: +€19,884
- Intangible fixed assets +€10,556
up €10,556 (+1,922%), from €549 to €11,105
- Tangible fixed assets +€5,469
up €5,469 (+6.7%), from €81,102 to €86,571
of which Furniture and vehicles: +€6,179
- Reserves +€63,649
new in 2025: €63,649
- Profit (loss) carried forward -€49,869
no longer reported in 2025 (was €49,869)
- Tax, wage and social debts +€32,079
up €32,079 (+72.7%), from €44,144 to €76,224
of which Remuneration and social security: +€30,536
- Debts after one year +€16,472
up €16,472 (+54.9%), from €30,000 to €46,472
of which Financial debts: +€14,972
- Other debts +€15,655
up €15,655 (+372%), from €4,214 to €19,868
- Staff costs +€116,004
up €116,004 (+151%), from €76,956 to €192,960
- Gross operating margin +€88,165
up €88,165 (+55.9%), from €157,804 to €245,968
- Depreciation +€16,225
up €16,225 (+163%), from €9,930 to €26,155
- Taxes -€10,925
down €10,925 (-53.7%), from €20,355 to €9,430
- Financial charges +€2,902
up €2,902 (+2,685%), from €108 to €3,010
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 | €158,785 | €256,052 | +€97,267 | +61.3% |
| Fixed assets | 21/28 | €81,651 | €98,570 | +€16,918 | +20.7% |
| Intangible fixed assets | 21 | €549 | €11,105 | +€10,556 | +1,922% |
| Tangible fixed assets | 22/27 | €81,102 | €86,571 | +€5,469 | +6.7% |
| Plant, machinery and equipment | 23 | €2,693 | €1,982 | -€710 | -26.4% |
| Furniture and vehicles | 24 | €78,409 | €84,588 | +€6,179 | +7.9% |
| Financial fixed assets | 28 | - | €894 | +€894 | |
| Current assets | 29/58 | €77,134 | €157,482 | +€80,348 | +104% |
| Amounts receivable within one year | 40/41 | €66,966 | €87,426 | +€20,460 | +30.6% |
| Trade receivables | 40 | €66,920 | €86,804 | +€19,884 | +29.7% |
| Other amounts receivable | 41 | €47 | €622 | +€575 | +1,232% |
| Cash at bank and in hand | 54/58 | €10,167 | €70,056 | +€59,889 | +589% |
| Total equity and liabilities | 10/49 | €158,785 | €256,052 | +€97,267 | +61.3% |
| Equity | 10/15 | €52,869 | €66,649 | +€13,780 | +26.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €63,649 | +€63,649 | |
| Distributable reserves | 133 | - | €63,649 | +€63,649 | |
| Profit (loss) carried forward | 14 | €49,869 | - | -€49,869 | |
| Amounts payable | 17/49 | €105,916 | €189,403 | +€83,487 | +78.8% |
| Amounts payable after more than one year | 17 | €30,000 | €46,472 | +€16,472 | +54.9% |
| Financial debts | 170/4 | - | €14,972 | +€14,972 | |
| Other amounts payable | 178/9 | €30,000 | €31,500 | +€1,500 | +5.0% |
| Amounts payable within one year | 42/48 | €75,916 | €142,931 | +€67,015 | +88.3% |
| Current portion of amounts payable after more than one year | 42 | - | €6,570 | +€6,570 | |
| Trade debts | 44 | €27,558 | €40,268 | +€12,711 | +46.1% |
| Suppliers | 440/4 | €27,558 | €40,268 | +€12,711 | +46.1% |
| Taxes, remuneration and social security | 45 | €44,144 | €76,224 | +€32,079 | +72.7% |
| Taxes | 450/3 | €36,014 | €37,558 | +€1,544 | +4.3% |
| Remuneration and social security | 454/9 | €8,130 | €38,666 | +€30,536 | +376% |
| Other amounts payable | 47/48 | €4,214 | €19,868 | +€15,655 | +372% |
| Remuneration, social security and pensions | 62 | €76,956 | €192,960 | +€116,004 | +151% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,930 | €26,155 | +€16,225 | +163% |
| Other operating charges | 640/8 | €707 | €663 | -€45 | -6.3% |
| Gross operating margin | 9900 | €157,804 | €245,968 | +€88,165 | +55.9% |
| Operating profit (loss) | 9901 | €70,211 | €26,190 | -€44,020 | -62.7% |
| Financial income | 75/76B | €121 | €30 | -€92 | -75.6% |
| Recurring financial income | 75 | €121 | €30 | -€92 | -75.6% |
| Financial charges | 65/66B | €108 | €3,010 | +€2,902 | +2,685% |
| Recurring financial charges | 65 | €108 | €3,010 | +€2,902 | +2,685% |
| Profit (loss) for the period before taxes | 9903 | €70,224 | €23,210 | -€47,014 | -66.9% |
| Income taxes | 67/77 | €20,355 | €9,430 | -€10,925 | -53.7% |
| Profit (loss) for the period | 9904 | €49,869 | €13,780 | -€36,089 | -72.4% |
| Profit (loss) for the period to be appropriated | 9905 | €49,869 | €13,780 | -€36,089 | -72.4% |
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 16 October 2026 via checked.be.