CLEAR SKY SERVICES: 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 SERVICES
Largest movements
- Financial fixed assets +€200,000
new in 2025: €200,000
- Current investments -€60,000
no longer reported in 2025 (was €60,000)
- Cash +€17,602
up €17,602 (+43.5%), from €40,447 to €58,049
mainly Debts after one year (+€130,395) and Current investments (+€60,000)
- Receivables within one year +€12,570
up €12,570 (+287.6%), from €4,371 to €16,941
of which Trade receivables: +€11,495
- Tangible fixed assets -€9,756
down €9,756 (-25.8%), from €37,872 to €28,116
of which Furniture and vehicles: -€10,378
- Debts after one year +€130,395
up €130,395 (+157.1%), from €83,000 to €213,395
- Current portion of long-term debt +€38,334
new in 2025: €38,334
- Trade debts -€29,724
down €29,724 (-74.3%), from €40,021 to €10,297
- Reserves +€17,317
up €17,317 (+116.7%), from €14,838 to €32,155
- Tax, wage and social debts +€3,931
up €3,931 (+71.3%), from €5,515 to €9,446
of which Taxes: +€3,498
- Gross operating margin +€48,461
up €48,461, from -€11,570 to €36,891
- Taxes +€3,363
up €3,363 (+2046.8%), from €164 to €3,527
- Financial charges +€3,042
up €3,042 (+462.0%), from €658 to €3,700
- Financial income +€462
up €462 (+139.1%), from €332 to €793
- Other operating charges +€389
up €389 (+37.1%), from €1,048 to €1,437
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 | €144,374 | €304,627 | +€160,253 | +111.0% |
| Fixed assets | 21/28 | €37,872 | €228,116 | +€190,245 | +502.3% |
| Tangible fixed assets | 22/27 | €37,872 | €28,116 | -€9,756 | -25.8% |
| Plant, machinery and equipment | 23 | €1,649 | €2,653 | +€1,005 | +60.9% |
| Furniture and vehicles | 24 | €35,460 | €25,081 | -€10,378 | -29.3% |
| Other tangible fixed assets | 26 | €763 | €382 | -€382 | -50.0% |
| Financial fixed assets | 28 | - | €200,000 | +€200,000 | |
| Current assets | 29/58 | €106,503 | €76,511 | -€29,992 | -28.2% |
| Amounts receivable within one year | 40/41 | €4,371 | €16,941 | +€12,570 | +287.6% |
| Trade receivables | 40 | €4,235 | €15,730 | +€11,495 | +271.4% |
| Other amounts receivable | 41 | €136 | €1,211 | +€1,075 | +792.2% |
| Current investments | 50/53 | €60,000 | - | -€60,000 | |
| Cash at bank and in hand | 54/58 | €40,447 | €58,049 | +€17,602 | +43.5% |
| Deferred charges and accrued income | 490/1 | €1,685 | €1,522 | -€163 | -9.7% |
| Total equity and liabilities | 10/49 | €144,374 | €304,627 | +€160,253 | +111.0% |
| Equity | 10/15 | €15,838 | €33,155 | +€17,317 | +109.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €14,838 | €32,155 | +€17,317 | +116.7% |
| Distributable reserves | 133 | €14,838 | €32,155 | +€17,317 | +116.7% |
| Amounts payable | 17/49 | €128,536 | €271,472 | +€142,936 | +111.2% |
| Amounts payable after more than one year | 17 | €83,000 | €213,395 | +€130,395 | +157.1% |
| Financial debts | 170/4 | €83,000 | €213,395 | +€130,395 | +157.1% |
| Amounts payable within one year | 42/48 | €45,536 | €58,076 | +€12,540 | +27.5% |
| Current portion of amounts payable after more than one year | 42 | - | €38,334 | +€38,334 | |
| Trade debts | 44 | €40,021 | €10,297 | -€29,724 | -74.3% |
| Suppliers | 440/4 | €40,021 | €10,297 | -€29,724 | -74.3% |
| Taxes, remuneration and social security | 45 | €5,515 | €9,446 | +€3,931 | +71.3% |
| Taxes | 450/3 | €5,515 | €9,013 | +€3,498 | +63.4% |
| Remuneration and social security | 454/9 | - | €433 | +€433 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,581 | €11,703 | +€122 | +1.1% |
| Other operating charges | 640/8 | €1,048 | €1,437 | +€389 | +37.1% |
| Gross operating margin | 9900 | -€11,570 | €36,891 | +€48,461 | |
| Operating profit (loss) | 9901 | -€24,199 | €23,751 | +€47,950 | |
| Financial income | 75/76B | €332 | €793 | +€462 | +139.1% |
| Recurring financial income | 75 | €332 | €793 | +€462 | +139.1% |
| Financial charges | 65/66B | €658 | €3,700 | +€3,042 | +462.0% |
| Recurring financial charges | 65 | €658 | €3,700 | +€3,042 | +462.0% |
| Profit (loss) for the period before taxes | 9903 | -€24,525 | €20,844 | +€45,370 | |
| Income taxes | 67/77 | €164 | €3,527 | +€3,363 | +2046.8% |
| Profit (loss) for the period | 9904 | -€24,690 | €17,317 | +€42,007 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,690 | €17,317 | +€42,007 |
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 11 October 2026 via checked.be.