Clear2Act: 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.
Clear2Act
Largest movements
- Cash +€41,611
up €41,611 (+25.4%), from €163,636 to €205,247
mainly Other debts (+€47,955) and Net result for the year (+€46,510)
- Deferred charges and accrued income +€22,324
up €22,324 (+2,335%), from €956 to €23,281
- Receivables within one year -€8,452
down €8,452 (-31.6%), from €26,722 to €18,270
of which Trade receivables: -€10,067
- Tangible fixed assets -€5,288
down €5,288 (-12.0%), from €44,019 to €38,731
of which Other tangible fixed assets: -€5,029
- Other debts +€47,955
up €47,955 (+638%), from €7,518 to €55,473
- Reserves -€4,861
down €4,861 (-2.3%), from €211,684 to €206,823
- Tax, wage and social debts +€4,328
up €4,328 (+82.1%), from €5,272 to €9,601
- Gross operating margin +€2,673
up €2,673 (+3.8%), from €70,690 to €73,363
- Financial charges +€1,276
up €1,276 (+881%), from €145 to €1,421
- Depreciation -€1,223
down €1,223 (-15.8%), from €7,758 to €6,536
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 | €235,424 | €285,619 | +€50,195 | +21.3% |
| Fixed assets | 21/28 | €44,109 | €38,821 | -€5,288 | -12.0% |
| Tangible fixed assets | 22/27 | €44,019 | €38,731 | -€5,288 | -12.0% |
| Plant, machinery and equipment | 23 | - | €1,109 | +€1,109 | |
| Furniture and vehicles | 24 | €4,771 | €3,403 | -€1,368 | -28.7% |
| Other tangible fixed assets | 26 | €39,248 | €34,219 | -€5,029 | -12.8% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €191,315 | €246,798 | +€55,483 | +29.0% |
| Amounts receivable within one year | 40/41 | €26,722 | €18,270 | -€8,452 | -31.6% |
| Trade receivables | 40 | €25,894 | €15,827 | -€10,067 | -38.9% |
| Other amounts receivable | 41 | €829 | €2,443 | +€1,614 | +195% |
| Cash at bank and in hand | 54/58 | €163,636 | €205,247 | +€41,611 | +25.4% |
| Deferred charges and accrued income | 490/1 | €956 | €23,281 | +€22,324 | +2,335% |
| Total equity and liabilities | 10/49 | €235,424 | €285,619 | +€50,195 | +21.3% |
| Equity | 10/15 | €222,359 | €217,498 | -€4,861 | -2.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €211,684 | €206,823 | -€4,861 | -2.3% |
| Distributable reserves | 133 | €211,684 | €206,823 | -€4,861 | -2.3% |
| Profit (loss) carried forward | 14 | €4,475 | €4,475 | = | 0.0% |
| Amounts payable | 17/49 | €13,065 | €68,120 | +€55,056 | +421% |
| Amounts payable within one year | 42/48 | €13,065 | €68,120 | +€55,056 | +421% |
| Trade debts | 44 | €274 | €3,047 | +€2,773 | +1,011% |
| Suppliers | 440/4 | €274 | €3,047 | +€2,773 | +1,011% |
| Taxes, remuneration and social security | 45 | €5,272 | €9,601 | +€4,328 | +82.1% |
| Taxes | 450/3 | €5,272 | €9,601 | +€4,328 | +82.1% |
| Other amounts payable | 47/48 | €7,518 | €55,473 | +€47,955 | +638% |
| Non-recurring operating income | 76A | - | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,758 | €6,536 | -€1,223 | -15.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €70,690 | €73,363 | +€2,673 | +3.8% |
| Operating profit (loss) | 9901 | €62,545 | €66,428 | +€3,883 | +6.2% |
| Financial income | 75/76B | €0 | €13 | +€13 | +2,752% |
| Recurring financial income | 75 | €0 | €13 | +€13 | +2,752% |
| Financial charges | 65/66B | €145 | €1,421 | +€1,276 | +881% |
| Recurring financial charges | 65 | €145 | €1,421 | +€1,276 | +881% |
| Profit (loss) for the period before taxes | 9903 | €62,400 | €65,021 | +€2,620 | +4.2% |
| Income taxes | 67/77 | €19,198 | €18,510 | -€688 | -3.6% |
| Profit (loss) for the period | 9904 | €43,202 | €46,510 | +€3,308 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €43,202 | €46,510 | +€3,308 | +7.7% |
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 30 October 2026 via checked.be.