Clear view consulting: 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 view consulting
Largest movements
- Cash +€36,248
up €36,248 (+43.1%), from €84,171 to €120,419
mainly Net result for the year (+€20,251) and Tax, wage and social debts (+€15,935)
- Receivables within one year +€13,087
up €13,087 (+2,425%), from €540 to €13,627
of which Trade receivables: +€13,087
- Deferred charges and accrued income -€10,646
down €10,646 (-98.4%), from €10,816 to €170
- Reserves +€20,000
up €20,000 (+50.0%), from €40,000 to €60,000
- Tax, wage and social debts +€15,935
up €15,935 (+59.0%), from €26,997 to €42,932
of which Taxes: +€18,374
- Trade debts +€3,117
up €3,117 (+430%), from €725 to €3,843
- Gross operating margin -€39,587
down €39,587 (-53.0%), from €74,762 to €35,175
- Taxes -€10,677
down €10,677 (-56.0%), from €19,057 to €8,380
- Other operating charges +€2,447
up €2,447 (+597%), from €410 to €2,857
- Financial charges -€1,132
down €1,132 (-25.4%), from €4,457 to €3,325
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.
Derived cash bridge
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 | €95,968 | €134,297 | +€38,329 | +39.9% |
| Fixed assets | 21/28 | €442 | €80 | -€361 | -81.8% |
| Tangible fixed assets | 22/27 | €442 | €80 | -€361 | -81.8% |
| Furniture and vehicles | 24 | €442 | €80 | -€361 | -81.8% |
| Current assets | 29/58 | €95,526 | €134,216 | +€38,690 | +40.5% |
| Amounts receivable within one year | 40/41 | €540 | €13,627 | +€13,087 | +2,425% |
| Trade receivables | 40 | - | €13,087 | +€13,087 | |
| Other amounts receivable | 41 | €540 | €540 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €84,171 | €120,419 | +€36,248 | +43.1% |
| Deferred charges and accrued income | 490/1 | €10,816 | €170 | -€10,646 | -98.4% |
| Total equity and liabilities | 10/49 | €95,968 | €134,297 | +€38,329 | +39.9% |
| Equity | 10/15 | €55,195 | €75,446 | +€20,251 | +36.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €40,000 | €60,000 | +€20,000 | +50.0% |
| Distributable reserves | 133 | €40,000 | €60,000 | +€20,000 | +50.0% |
| Profit (loss) carried forward | 14 | €10,195 | €10,446 | +€251 | +2.5% |
| Amounts payable | 17/49 | €40,773 | €58,850 | +€18,078 | +44.3% |
| Amounts payable within one year | 42/48 | €40,773 | €58,850 | +€18,078 | +44.3% |
| Trade debts | 44 | €725 | €3,843 | +€3,117 | +430% |
| Suppliers | 440/4 | €725 | €3,843 | +€3,117 | +430% |
| Taxes, remuneration and social security | 45 | €26,997 | €42,932 | +€15,935 | +59.0% |
| Taxes | 450/3 | €24,278 | €42,652 | +€18,374 | +75.7% |
| Remuneration and social security | 454/9 | €2,719 | €280 | -€2,439 | -89.7% |
| Other amounts payable | 47/48 | €13,051 | €12,076 | -€975 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €643 | €361 | -€281 | -43.8% |
| Other operating charges | 640/8 | €410 | €2,857 | +€2,447 | +597% |
| Gross operating margin | 9900 | €74,762 | €35,175 | -€39,587 | -53.0% |
| Operating profit (loss) | 9901 | €73,709 | €31,956 | -€41,753 | -56.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Non-recurring financial income | 76B | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,457 | €3,325 | -€1,132 | -25.4% |
| Recurring financial charges | 65 | €4,457 | €3,325 | -€1,132 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €69,253 | €28,631 | -€40,621 | -58.7% |
| Income taxes | 67/77 | €19,057 | €8,380 | -€10,677 | -56.0% |
| Profit (loss) for the period | 9904 | €50,195 | €20,251 | -€29,944 | -59.7% |
| Profit (loss) for the period to be appropriated | 9905 | €50,195 | €20,251 | -€29,944 | -59.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.