Clear Vision Consult: 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 Vision Consult
Largest movements
- Tangible fixed assets -€20,862
down €20,862 (-21.8%), from €95,761 to €74,899
of which Furniture and vehicles: -€19,311
- Receivables within one year -€20,648
down €20,648 (-52.3%), from €39,442 to €18,794
of which Trade receivables: -€15,019
- Cash -€4,901
down €4,901 (-7.8%), from €62,550 to €57,648
mainly Other debts (-€32,783) and Net result for the year (-€27,512)
- Deferred charges and accrued income -€2,920
down €2,920 (-55.8%), from €5,234 to €2,314
- Other debts -€32,783
down €32,783 (-91.9%), from €35,677 to €2,894
- Profit (loss) carried forward -€27,512
down €27,512, from €0 to -€27,512
- Debts after one year +€5,988
up €5,988 (+7.1%), from €84,283 to €90,271
of which Other amounts payable: +€22,218
- Tax, wage and social debts +€4,453
up €4,453, from €0 to €4,453
- Gross operating margin -€56,351
down €56,351 (-100.0%), from €56,364 to €13
- Depreciation +€11,714
up €11,714 (+128%), from €9,147 to €20,862
- Taxes -€9,976
down €9,976 (-97.4%), from €10,246 to €270
- Financial charges +€3,188
up €3,188 (+170%), from €1,871 to €5,060
- Financial income -€1,509
down €1,509 (-100%), from €1,509 to €0
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 | €258,078 | €208,747 | -€49,331 | -19.1% |
| Fixed assets | 21/28 | €95,761 | €74,899 | -€20,862 | -21.8% |
| Tangible fixed assets | 22/27 | €95,761 | €74,899 | -€20,862 | -21.8% |
| Land and buildings | 22 | €5,051 | €3,501 | -€1,550 | -30.7% |
| Furniture and vehicles | 24 | €90,710 | €71,398 | -€19,311 | -21.3% |
| Current assets | 29/58 | €162,318 | €133,848 | -€28,469 | -17.5% |
| Amounts receivable within one year | 40/41 | €39,442 | €18,794 | -€20,648 | -52.3% |
| Trade receivables | 40 | €29,083 | €14,064 | -€15,019 | -51.6% |
| Other amounts receivable | 41 | €10,359 | €4,730 | -€5,629 | -54.3% |
| Current investments | 50/53 | €55,091 | €55,091 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €62,550 | €57,648 | -€4,901 | -7.8% |
| Deferred charges and accrued income | 490/1 | €5,234 | €2,314 | -€2,920 | -55.8% |
| Total equity and liabilities | 10/49 | €258,078 | €208,747 | -€49,331 | -19.1% |
| Equity | 10/15 | €120,937 | €93,425 | -€27,512 | -22.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €102,337 | €102,337 | = | 0.0% |
| Distributable reserves | 133 | €102,337 | €102,337 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€27,512 | -€27,512 | |
| Amounts payable | 17/49 | €137,141 | €115,322 | -€21,819 | -15.9% |
| Amounts payable after more than one year | 17 | €84,283 | €90,271 | +€5,988 | +7.1% |
| Financial debts | 170/4 | €63,409 | €47,179 | -€16,230 | -25.6% |
| Other amounts payable | 178/9 | €20,873 | €43,092 | +€22,218 | +106% |
| Amounts payable within one year | 42/48 | €52,858 | €25,051 | -€27,807 | -52.6% |
| Current portion of amounts payable after more than one year | 42 | €15,759 | €16,230 | +€471 | +3.0% |
| Trade debts | 44 | €1,422 | €1,474 | +€51 | +3.6% |
| Suppliers | 440/4 | €1,422 | €1,474 | +€51 | +3.6% |
| Taxes, remuneration and social security | 45 | €0 | €4,453 | +€4,453 | |
| Taxes | 450/3 | €0 | €4,453 | +€4,453 | |
| Other amounts payable | 47/48 | €35,677 | €2,894 | -€32,783 | -91.9% |
| Non-recurring operating income | 76A | - | €6,787 | +€6,787 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,147 | €20,862 | +€11,714 | +128% |
| Other operating charges | 640/8 | €2,074 | €1,334 | -€740 | -35.7% |
| Gross operating margin | 9900 | €56,364 | €13 | -€56,351 | -100.0% |
| Operating profit (loss) | 9901 | €45,142 | -€22,182 | -€67,325 | |
| Financial income | 75/76B | €1,509 | €0 | -€1,509 | -100% |
| Recurring financial income | 75 | €1,509 | €0 | -€1,509 | -100% |
| Financial charges | 65/66B | €1,871 | €5,060 | +€3,188 | +170% |
| Recurring financial charges | 65 | €1,871 | €5,060 | +€3,188 | +170% |
| Profit (loss) for the period before taxes | 9903 | €44,780 | -€27,242 | -€72,022 | |
| Income taxes | 67/77 | €10,246 | €270 | -€9,976 | -97.4% |
| Profit (loss) for the period | 9904 | €34,534 | -€27,512 | -€62,046 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,534 | -€27,512 | -€62,046 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.