CLEAR MANAGEMENT CONSULTANTS: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
What changed
CLEAR MANAGEMENT CONSULTANTS
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€6,432
2024 · €43,233-€36,801
Equity
€1.0m
2024 · €1.0m+€6,432
Cash
€2,525
2024 · €6,140-€3,615
Balance sheet total
€1.6m
2024 · €1.7m-€67,178
Largest movements
Assets
- Tangible fixed assets -€54,065
down €54,065 (-3.5%), from €1.6m to €1.5m
of which Land and buildings: -€28,909
Equity and liabilities
- Debts after one year -€49,858
down €49,858 (-10.2%), from €486,471 to €436,613
- Other debts -€29,759
down €29,759 (-61.0%), from €48,798 to €19,039
Income statement
- Gross operating margin -€48,119
down €48,119 (-29.1%), from €165,366 to €117,248
- Taxes -€16,338
down €16,338 (-49.9%), from €32,743 to €16,406
- Depreciation +€5,423
up €5,423 (+8.0%), from €67,467 to €72,889
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€43,233
Gross operating margin
-€48,119
Depreciation
-€5,423
Other operating charges
-€999
Financial income
+€0
Financial charges
+€1,402
Taxes
+€16,338
Result 2025
€6,432
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€48,734
Investment
-€18,824
Financing
-€33,524
Cash 2024
€6,140
From operations (derived)
+€48,734
Net result for the year
+€6,432
Depreciation
+€72,889
Receivables within one year
+€10,578
Deferred charges and accrued income
-€1,080
Trade debts
+€777
Tax, wage and social debts
-€11,104
Other debts
-€29,759
Investment (derived)
-€18,824
Investment in fixed assets (net)
-€18,824
Financing
-€33,524
Debts after one year
-€49,858
Current portion of long-term debt
+€4,255
Short-term financial debts
+€12,079
Cash 2025
€2,525
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,676,230 | €1,609,051 | -€67,178 | -4.0% |
| Fixed assets | 21/28 | €1,562,713 | €1,508,648 | -€54,065 | -3.5% |
| Tangible fixed assets | 22/27 | €1,562,713 | €1,508,648 | -€54,065 | -3.5% |
| Land and buildings | 22 | €1,093,809 | €1,064,900 | -€28,909 | -2.6% |
| Plant, machinery and equipment | 23 | €3,863 | €2,571 | -€1,292 | -33.4% |
| Furniture and vehicles | 24 | €18,215 | €18,645 | +€430 | +2.4% |
| Other tangible fixed assets | 26 | €446,826 | €422,532 | -€24,294 | -5.4% |
| Current assets | 29/58 | €113,516 | €100,403 | -€13,113 | -11.6% |
| Amounts receivable within one year | 40/41 | €104,991 | €94,412 | -€10,578 | -10.1% |
| Trade receivables | 40 | €87,683 | €77,962 | -€9,721 | -11.1% |
| Other amounts receivable | 41 | €17,308 | €16,451 | -€857 | -5.0% |
| Cash at bank and in hand | 54/58 | €6,140 | €2,525 | -€3,615 | -58.9% |
| Deferred charges and accrued income | 490/1 | €2,386 | €3,466 | +€1,080 | +45.3% |
| Total equity and liabilities | 10/49 | €1,676,230 | €1,609,051 | -€67,178 | -4.0% |
| Equity | 10/15 | €1,040,017 | €1,046,449 | +€6,432 | +0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,035,930 | €1,040,249 | +€4,319 | +0.4% |
| Distributable reserves | 133 | €1,035,930 | €1,040,249 | +€4,319 | +0.4% |
| Profit (loss) carried forward | 14 | -€2,113 | €0 | +€2,113 | |
| Amounts payable | 17/49 | €636,213 | €562,603 | -€73,610 | -11.6% |
| Amounts payable after more than one year | 17 | €486,471 | €436,613 | -€49,858 | -10.2% |
| Financial debts | 170/4 | €486,471 | €436,613 | -€49,858 | -10.2% |
| Amounts payable within one year | 42/48 | €149,742 | €125,990 | -€23,752 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €57,259 | €61,514 | +€4,255 | +7.4% |
| Financial debts | 43 | €4,008 | €16,086 | +€12,079 | +301% |
| Credit institutions | 430/8 | €4,008 | €16,086 | +€12,079 | +301% |
| Trade debts | 44 | €7,012 | €7,789 | +€777 | +11.1% |
| Suppliers | 440/4 | €7,012 | €7,789 | +€777 | +11.1% |
| Taxes, remuneration and social security | 45 | €32,666 | €21,562 | -€11,104 | -34.0% |
| Taxes | 450/3 | €32,666 | €21,562 | -€11,104 | -34.0% |
| Other amounts payable | 47/48 | €48,798 | €19,039 | -€29,759 | -61.0% |
| Non-recurring operating income | 76A | €16,000 | €2,535 | -€13,465 | -84.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,467 | €72,889 | +€5,423 | +8.0% |
| Other operating charges | 640/8 | €6,865 | €7,864 | +€999 | +14.6% |
| Gross operating margin | 9900 | €165,366 | €117,248 | -€48,119 | -29.1% |
| Operating profit (loss) | 9901 | €91,034 | €36,494 | -€54,540 | -59.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €15,058 | €13,656 | -€1,402 | -9.3% |
| Recurring financial charges | 65 | €15,058 | €13,656 | -€1,402 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €75,976 | €22,838 | -€53,138 | -69.9% |
| Income taxes | 67/77 | €32,743 | €16,406 | -€16,338 | -49.9% |
| Profit (loss) for the period | 9904 | €43,233 | €6,432 | -€36,801 | -85.1% |
| Profit (loss) for the period to be appropriated | 9905 | €43,233 | €6,432 | -€36,801 | -85.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.