CLEAR TRUE: what changed
Two fiscal 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 TRUE
Largest movements
- Receivables within one year +€9,555
up €9,555 (+8.6%), from €111,220 to €120,776
of which Trade receivables: +€10,687
- Deferred charges and accrued income -€6,541
no longer reported in 2024 (was €6,541)
- Tax, wage and social debts -€30,513
down €30,513 (-58.3%), from €52,331 to €21,818
of which Remuneration and social security: -€26,379
- Other debts +€29,307
up €29,307 (+646.6%), from €4,533 to €33,839
- Profit (loss) carried forward +€18,126
up €18,126 (+5.4%), from €333,279 to €351,405
- Trade debts -€6,727
down €6,727 (-89.4%), from €7,522 to €795
- Gross operating margin -€20,790
down €20,790 (-14.8%), from €140,941 to €120,151
- Depreciation -€6,919
down €6,919 (-56.4%), from €12,267 to €5,348
- Taxes +€3,887
up €3,887 (+23.7%), from €16,374 to €20,261
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €410,065 | €420,258 | +€10,193 | +2.5% |
| Fixed assets | 21/28 | €10,426 | €14,355 | +€3,929 | +37.7% |
| Tangible fixed assets | 22/27 | €10,276 | €14,205 | +€3,929 | +38.2% |
| Plant, machinery and equipment | 23 | €1,340 | €8,620 | +€7,280 | +543.2% |
| Furniture and vehicles | 24 | €8,935 | €5,585 | -€3,351 | -37.5% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €399,639 | €405,903 | +€6,264 | +1.6% |
| Amounts receivable within one year | 40/41 | €111,220 | €120,776 | +€9,555 | +8.6% |
| Trade receivables | 40 | €110,089 | €120,776 | +€10,687 | +9.7% |
| Other amounts receivable | 41 | €1,132 | - | -€1,132 | |
| Cash at bank and in hand | 54/58 | €281,877 | €285,128 | +€3,250 | +1.2% |
| Deferred charges and accrued income | 490/1 | €6,541 | - | -€6,541 | |
| Total equity and liabilities | 10/49 | €410,065 | €420,258 | +€10,193 | +2.5% |
| Equity | 10/15 | €345,679 | €363,805 | +€18,126 | +5.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €333,279 | €351,405 | +€18,126 | +5.4% |
| Amounts payable | 17/49 | €64,386 | €56,453 | -€7,933 | -12.3% |
| Amounts payable within one year | 42/48 | €64,386 | €56,453 | -€7,933 | -12.3% |
| Trade debts | 44 | €7,522 | €795 | -€6,727 | -89.4% |
| Suppliers | 440/4 | €7,522 | €795 | -€6,727 | -89.4% |
| Taxes, remuneration and social security | 45 | €52,331 | €21,818 | -€30,513 | -58.3% |
| Taxes | 450/3 | €18,247 | €14,113 | -€4,134 | -22.7% |
| Remuneration and social security | 454/9 | €34,085 | €7,705 | -€26,379 | -77.4% |
| Other amounts payable | 47/48 | €4,533 | €33,839 | +€29,307 | +646.6% |
| Remuneration, social security and pensions | 62 | €76,569 | €75,287 | -€1,281 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,267 | €5,348 | -€6,919 | -56.4% |
| Other operating charges | 640/8 | €131 | €961 | +€830 | +633.6% |
| Gross operating margin | 9900 | €140,941 | €120,151 | -€20,790 | -14.8% |
| Operating profit (loss) | 9901 | €51,975 | €38,555 | -€13,420 | -25.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €212 | €168 | -€44 | -21.0% |
| Recurring financial charges | 65 | €212 | €168 | -€44 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €51,762 | €38,387 | -€13,375 | -25.8% |
| Income taxes | 67/77 | €16,374 | €20,261 | +€3,887 | +23.7% |
| Profit (loss) for the period | 9904 | €35,388 | €18,126 | -€17,262 | -48.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,388 | €18,126 | -€17,262 | -48.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.