CLEAR LINE CONSULT: 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 LINE CONSULT
Largest movements
- Cash -€39,106
down €39,106 (-81.1%), from €48,248 to €9,142
mainly Other debts (-€76,996) and Tax, wage and social debts (-€29,265)
- Tangible fixed assets -€33,983
down €33,983 (-42.2%), from €80,573 to €46,590
of which Furniture and vehicles: -€33,735
- Other debts -€76,996
no longer reported in 2025 (was €76,996)
- Tax, wage and social debts -€29,265
down €29,265 (-32.9%), from €88,915 to €59,650
of which Taxes: -€30,118
- Trade debts +€18,786
up €18,786 (+325%), from €5,782 to €24,568
- Reserves +€13,660
up €13,660 (+5.7%), from €238,776 to €252,436
of which Distributable reserves: +€15,520
- Debts after one year -€11,341
down €11,341 (-9.7%), from €116,429 to €105,088
- Gross operating margin -€16,891
down €16,891 (-17.5%), from €96,434 to €79,543
- Staff costs +€7,131
new in 2025: €7,131
- Taxes -€6,787
down €6,787 (-37.6%), from €18,060 to €11,273
- Depreciation +€5,793
up €5,793 (+33.1%), from €17,478 to €23,271
- Financial charges +€3,699
up €3,699 (+33.7%), from €10,992 to €14,691
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 | €596,641 | €523,809 | -€72,832 | -12.2% |
| Formation expenses | 20 | - | €205 | +€205 | |
| Fixed assets | 21/28 | €195,573 | €161,695 | -€33,878 | -17.3% |
| Tangible fixed assets | 22/27 | €80,573 | €46,590 | -€33,983 | -42.2% |
| Furniture and vehicles | 24 | €79,205 | €45,470 | -€33,735 | -42.6% |
| Other tangible fixed assets | 26 | €1,368 | €1,120 | -€248 | -18.1% |
| Financial fixed assets | 28 | €115,000 | €115,105 | +€105 | +0.1% |
| Current assets | 29/58 | €401,068 | €361,909 | -€39,159 | -9.8% |
| Amounts receivable within one year | 40/41 | €311,249 | €308,883 | -€2,366 | -0.8% |
| Trade receivables | 40 | €42,223 | €44,303 | +€2,080 | +4.9% |
| Other amounts receivable | 41 | €269,026 | €264,580 | -€4,446 | -1.7% |
| Cash at bank and in hand | 54/58 | €48,248 | €9,142 | -€39,106 | -81.1% |
| Deferred charges and accrued income | 490/1 | €41,571 | €43,884 | +€2,313 | +5.6% |
| Total equity and liabilities | 10/49 | €596,641 | €523,809 | -€72,832 | -12.2% |
| Equity | 10/15 | €258,299 | €273,819 | +€15,520 | +6.0% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Reserves | 13 | €238,776 | €252,436 | +€13,660 | +5.7% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €234,416 | €249,936 | +€15,520 | +6.6% |
| Profit (loss) carried forward | 14 | €923 | €923 | = | 0.0% |
| Amounts payable | 17/49 | €338,342 | €249,990 | -€88,352 | -26.1% |
| Amounts payable after more than one year | 17 | €116,429 | €105,088 | -€11,341 | -9.7% |
| Financial debts | 170/4 | €116,429 | €105,088 | -€11,341 | -9.7% |
| Amounts payable within one year | 42/48 | €221,913 | €144,902 | -€77,011 | -34.7% |
| Current portion of amounts payable after more than one year | 42 | €50,220 | €60,684 | +€10,464 | +20.8% |
| Trade debts | 44 | €5,782 | €24,568 | +€18,786 | +325% |
| Suppliers | 440/4 | €5,782 | €24,568 | +€18,786 | +325% |
| Taxes, remuneration and social security | 45 | €88,915 | €59,650 | -€29,265 | -32.9% |
| Taxes | 450/3 | €88,915 | €58,797 | -€30,118 | -33.9% |
| Remuneration and social security | 454/9 | - | €853 | +€853 | |
| Other amounts payable | 47/48 | €76,996 | - | -€76,996 | |
| Remuneration, social security and pensions | 62 | - | €7,131 | +€7,131 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,478 | €23,271 | +€5,793 | +33.1% |
| Other operating charges | 640/8 | €6,339 | €7,658 | +€1,319 | +20.8% |
| Gross operating margin | 9900 | €96,434 | €79,543 | -€16,891 | -17.5% |
| Operating profit (loss) | 9901 | €72,617 | €41,483 | -€31,134 | -42.9% |
| Financial charges | 65/66B | €10,992 | €14,691 | +€3,699 | +33.7% |
| Recurring financial charges | 65 | €10,992 | €14,691 | +€3,699 | +33.7% |
| Profit (loss) for the period before taxes | 9903 | €61,625 | €26,792 | -€34,833 | -56.5% |
| Income taxes | 67/77 | €18,060 | €11,273 | -€6,787 | -37.6% |
| Profit (loss) for the period | 9904 | €43,565 | €15,519 | -€28,046 | -64.4% |
| Profit (loss) for the period to be appropriated | 9905 | €43,565 | €15,519 | -€28,046 | -64.4% |
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 17 October 2026 via checked.be.