CLEAR SKY: 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 SKY
Largest movements
- Receivables after one year +€32,570
new in 2025: €32,570
- Receivables within one year -€14,635
no longer reported in 2025 (was €14,635)
- Tangible fixed assets +€3,656
up €3,656 (+241.2%), from €1,516 to €5,172
- Cash -€3,045
down €3,045 (-5.6%), from €54,191 to €51,146
mainly Receivables after one year (-€32,570) and Other debts (-€10,768)
- Deferred charges and accrued income +€2,228
new in 2025: €2,228
- Profit (loss) carried forward +€31,543
up €31,543 (+68.5%), from €46,052 to €77,596
- Other debts -€10,768
down €10,768 (-100.0%), from €10,771 to €3
- Tax, wage and social debts -€1,310
down €1,310 (-10.9%), from €12,018 to €10,708
- Trade debts +€1,309
new in 2025: €1,309
- Gross operating margin +€7,417
up €7,417 (+20.9%), from €35,430 to €42,847
- Taxes +€1,428
up €1,428 (+21.6%), from €6,605 to €8,033
- Financial charges -€1,316
down €1,316 (-36.3%), from €3,622 to €2,306
- Financial income +€570
up €570 (+5699700.0%), from €0 to €570
- Depreciation +€501
up €501 (+53.8%), from €930 to €1,431
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 | €70,342 | €91,116 | +€20,774 | +29.5% |
| Fixed assets | 21/28 | €1,516 | €5,172 | +€3,656 | +241.2% |
| Tangible fixed assets | 22/27 | €1,516 | €5,172 | +€3,656 | +241.2% |
| Furniture and vehicles | 24 | €1,516 | €5,172 | +€3,656 | +241.2% |
| Current assets | 29/58 | €68,826 | €85,944 | +€17,118 | +24.9% |
| Amounts receivable after more than one year | 29 | - | €32,570 | +€32,570 | |
| Other amounts receivable | 291 | - | €32,570 | +€32,570 | |
| Amounts receivable within one year | 40/41 | €14,635 | - | -€14,635 | |
| Trade receivables | 40 | €14,635 | - | -€14,635 | |
| Cash at bank and in hand | 54/58 | €54,191 | €51,146 | -€3,045 | -5.6% |
| Deferred charges and accrued income | 490/1 | - | €2,228 | +€2,228 | |
| Total equity and liabilities | 10/49 | €70,342 | €91,116 | +€20,774 | +29.5% |
| Equity | 10/15 | €47,552 | €79,096 | +€31,543 | +66.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,052 | €77,596 | +€31,543 | +68.5% |
| Amounts payable | 17/49 | €22,789 | €12,020 | -€10,769 | -47.3% |
| Amounts payable within one year | 42/48 | €22,789 | €12,020 | -€10,769 | -47.3% |
| Trade debts | 44 | - | €1,309 | +€1,309 | |
| Suppliers | 440/4 | - | €1,309 | +€1,309 | |
| Taxes, remuneration and social security | 45 | €12,018 | €10,708 | -€1,310 | -10.9% |
| Taxes | 450/3 | €12,018 | €10,708 | -€1,310 | -10.9% |
| Other amounts payable | 47/48 | €10,771 | €3 | -€10,768 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €930 | €1,431 | +€501 | +53.8% |
| Other operating charges | 640/8 | €101 | €103 | +€2 | +2.0% |
| Gross operating margin | 9900 | €35,430 | €42,847 | +€7,417 | +20.9% |
| Operating profit (loss) | 9901 | €34,399 | €41,313 | +€6,914 | +20.1% |
| Financial income | 75/76B | €0 | €570 | +€570 | +5699700.0% |
| Recurring financial income | 75 | €0 | €570 | +€570 | +5699700.0% |
| Financial charges | 65/66B | €3,622 | €2,306 | -€1,316 | -36.3% |
| Recurring financial charges | 65 | €3,622 | €2,306 | -€1,316 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €30,777 | €39,577 | +€8,800 | +28.6% |
| Income taxes | 67/77 | €6,605 | €8,033 | +€1,428 | +21.6% |
| Profit (loss) for the period | 9904 | €24,172 | €31,543 | +€7,372 | +30.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,172 | €31,543 | +€7,372 | +30.5% |
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 9 October 2026 via checked.be.