CLEAR SKY SOLUTIONS: 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 SOLUTIONS
Largest movements
- Receivables within one year +€13,941
up €13,941 (+33.8%), from €41,206 to €55,147
of which Trade receivables: +€14,371
- Tangible fixed assets +€10,291
up €10,291 (+1.5%), from €697,102 to €707,393
of which Furniture and vehicles: +€41,219
- Cash +€9,093
up €9,093 (+18.8%), from €48,329 to €57,422
mainly Depreciation (+€37,639) and Net result for the year (+€32,720)
- Tax, wage and social debts +€23,775
up €23,775 (+399%), from €5,954 to €29,729
of which Remuneration and social security: +€19,009
- Trade debts +€15,526
up €15,526 (+41.7%), from €37,222 to €52,748
- Debts after one year -€14,810
down €14,810 (-4.2%), from €348,739 to €333,929
- Taxes -€12,574
down €12,574 (-56.8%), from €22,118 to €9,544
- Depreciation +€5,093
up €5,093 (+15.6%), from €32,546 to €37,639
- Financial charges +€4,402
up €4,402 (+44.3%), from €9,939 to €14,341
- Gross operating margin -€4,057
down €4,057 (-3.9%), from €103,399 to €99,342
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 | €791,966 | €823,866 | +€31,900 | +4.0% |
| Fixed assets | 21/28 | €697,102 | €707,393 | +€10,291 | +1.5% |
| Tangible fixed assets | 22/27 | €697,102 | €707,393 | +€10,291 | +1.5% |
| Land and buildings | 22 | €686,891 | €656,333 | -€30,557 | -4.4% |
| Plant, machinery and equipment | 23 | €1,419 | €1,049 | -€370 | -26.1% |
| Furniture and vehicles | 24 | €8,792 | €50,011 | +€41,219 | +469% |
| Current assets | 29/58 | €94,864 | €116,473 | +€21,608 | +22.8% |
| Amounts receivable within one year | 40/41 | €41,206 | €55,147 | +€13,941 | +33.8% |
| Trade receivables | 40 | €38,462 | €52,833 | +€14,371 | +37.4% |
| Other amounts receivable | 41 | €2,744 | €2,314 | -€430 | -15.7% |
| Current investments | 50/53 | €3,035 | - | -€3,035 | |
| Cash at bank and in hand | 54/58 | €48,329 | €57,422 | +€9,093 | +18.8% |
| Deferred charges and accrued income | 490/1 | €2,295 | €3,905 | +€1,609 | +70.1% |
| Total equity and liabilities | 10/49 | €791,966 | €823,866 | +€31,900 | +4.0% |
| Equity | 10/15 | €260,021 | €261,263 | +€1,242 | +0.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €253,821 | €255,063 | +€1,242 | +0.5% |
| Distributable reserves | 133 | €253,821 | €255,063 | +€1,242 | +0.5% |
| Amounts payable | 17/49 | €531,945 | €562,603 | +€30,658 | +5.8% |
| Amounts payable after more than one year | 17 | €348,739 | €333,929 | -€14,810 | -4.2% |
| Financial debts | 170/4 | €348,739 | €333,929 | -€14,810 | -4.2% |
| Amounts payable within one year | 42/48 | €176,779 | €223,148 | +€46,368 | +26.2% |
| Current portion of amounts payable after more than one year | 42 | €59,629 | €60,877 | +€1,248 | +2.1% |
| Trade debts | 44 | €37,222 | €52,748 | +€15,526 | +41.7% |
| Suppliers | 440/4 | €37,222 | €52,748 | +€15,526 | +41.7% |
| Taxes, remuneration and social security | 45 | €5,954 | €29,729 | +€23,775 | +399% |
| Taxes | 450/3 | €3,854 | €8,620 | +€4,765 | +124% |
| Remuneration and social security | 454/9 | €2,100 | €21,109 | +€19,009 | +905% |
| Other amounts payable | 47/48 | €73,975 | €79,793 | +€5,819 | +7.9% |
| Accrued charges and deferred income | 492/3 | €6,426 | €5,526 | -€900 | -14.0% |
| Non-recurring operating income | 76A | €1,708 | - | -€1,708 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,546 | €37,639 | +€5,093 | +15.6% |
| Other operating charges | 640/8 | €4,965 | €5,630 | +€665 | +13.4% |
| Gross operating margin | 9900 | €103,399 | €99,342 | -€4,057 | -3.9% |
| Operating profit (loss) | 9901 | €65,888 | €56,073 | -€9,816 | -14.9% |
| Financial income | 75/76B | €166 | €533 | +€367 | +221% |
| Recurring financial income | 75 | €166 | €533 | +€367 | +221% |
| Financial charges | 65/66B | €9,939 | €14,341 | +€4,402 | +44.3% |
| Recurring financial charges | 65 | €9,939 | €14,341 | +€4,402 | +44.3% |
| Profit (loss) for the period before taxes | 9903 | €56,116 | €42,264 | -€13,851 | -24.7% |
| Income taxes | 67/77 | €22,118 | €9,544 | -€12,574 | -56.8% |
| Profit (loss) for the period | 9904 | €33,998 | €32,720 | -€1,277 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,998 | €32,720 | -€1,277 | -3.8% |
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 21 October 2026 via checked.be.