CLEAR2PAY: 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.
What changed
CLEAR2PAY
NACE 62.900, Other information technology and computer services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€119,562
2024 · €2.0m-€1.9m
Equity
€63.9m
2024 · €63.8m+€119,562
Cash
-
not filed
Balance sheet total
€69.9m
2024 · €74.3m-€4.4m
Largest movements
Assets
- Receivables within one year -€4.2m
down €4.2m (-16.4%), from €25.8m to €21.6m
Equity and liabilities
- Other debts -€4.4m
down €4.4m (-42.6%), from €10.3m to €5.9m
Income statement
No income-statement line moved by more than 1% of the activity.
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.
Result 2024
€2.0m
Depreciation
+€982
Other operating charges
+€11,779
Other operating items
-€669,143
Financial income
-€664,986
Financial charges
-€70,798
Taxes
-€459,395
Result 2025
€119,562
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €74,253,305 | €69,876,299 | -€4.4m | -5.9% |
| Fixed assets | 21/28 | €48,409,127 | €48,264,097 | -€145,030 | -0.3% |
| Tangible fixed assets | 22/27 | €127,222 | €62,886 | -€64,336 | -50.6% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €19,023 | €13,950 | -€5,073 | -26.7% |
| Leasing and similar rights | 25 | €108,200 | €48,936 | -€59,263 | -54.8% |
| Financial fixed assets | 28 | €48,281,905 | €48,201,211 | -€80,694 | -0.2% |
| Affiliated companies | 280/1 | €48,281,905 | €48,201,211 | -€80,694 | -0.2% |
| Participating interests | 280 | €48,281,905 | €48,201,211 | -€80,694 | -0.2% |
| Current assets | 29/58 | €25,844,178 | €21,612,202 | -€4.2m | -16.4% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €25,792,856 | €21,554,004 | -€4.2m | -16.4% |
| Other amounts receivable | 41 | €25,792,856 | €21,554,004 | -€4.2m | -16.4% |
| Deferred charges and accrued income | 490/1 | €51,321 | €58,198 | +€6,877 | +13.4% |
| Total equity and liabilities | 10/49 | €74,253,305 | €69,876,299 | -€4.4m | -5.9% |
| Equity | 10/15 | €63,801,695 | €63,921,257 | +€119,562 | +0.2% |
| Contributions | 10/11 | €61,027,246 | €61,027,246 | = | 0.0% |
| Reserves | 13 | €803,328 | €803,328 | = | 0.0% |
| Distributable reserves | 133 | €803,328 | €803,328 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,971,122 | €2,090,684 | +€119,562 | +6.1% |
| Amounts payable | 17/49 | €10,451,610 | €5,955,042 | -€4.5m | -43.0% |
| Amounts payable within one year | 42/48 | €10,420,353 | €5,952,519 | -€4.5m | -42.9% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €29,093 | €29,598 | +€505 | +1.7% |
| Suppliers | 440/4 | €29,093 | €29,598 | +€505 | +1.7% |
| Taxes, remuneration and social security | 45 | €66,173 | €0 | -€66,173 | -100.0% |
| Taxes | 450/3 | €66,173 | €0 | -€66,173 | -100.0% |
| Other amounts payable | 47/48 | €10,325,087 | €5,922,921 | -€4.4m | -42.6% |
| Accrued charges and deferred income | 492/3 | €31,257 | €2,523 | -€28,734 | -91.9% |
| Operating income | 70/76A | €639,928 | €159,828 | -€480,101 | -75.0% |
| Other operating income | 74 | €639,928 | €159,828 | -€480,101 | -75.0% |
| Operating charges | 60/66A | €484,675 | €660,955 | +€176,281 | +36.4% |
| Services and other goods | 61 | €407,577 | €380,716 | -€26,861 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,318 | €64,336 | -€982 | -1.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €11,779 | €0 | -€11,779 | -100.0% |
| Non-recurring operating charges | 66A | - | €215,903 | +€215,903 | |
| Operating profit (loss) | 9901 | €155,254 | -€501,128 | -€656,381 | |
| Financial income | 75/76B | €1,511,726 | €846,741 | -€664,986 | -44.0% |
| Recurring financial income | 75 | €1,511,726 | €846,741 | -€664,986 | -44.0% |
| Income from current assets | 751 | €1,418,350 | €344,564 | -€1.1m | -75.7% |
| Other financial income | 752/9 | €93,376 | €502,177 | +€408,800 | +437.8% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €155,253 | €226,051 | +€70,798 | +45.6% |
| Recurring financial charges | 65 | €155,253 | €145,357 | -€9,896 | -6.4% |
| Other financial charges | 652/9 | €155,253 | €145,357 | -€9,896 | -6.4% |
| Non-recurring financial charges | 66B | - | €80,694 | +€80,694 | |
| Profit (loss) for the period before taxes | 9903 | €1,511,727 | €119,562 | -€1.4m | -92.1% |
| Income taxes | 67/77 | -€459,395 | €0 | +€459,395 | |
| Taxes | 670/3 | €38,380 | €0 | -€38,380 | -100.0% |
| Tax adjustments and reversals of tax provisions | 77 | €497,774 | €0 | -€497,774 | -100.0% |
| Profit (loss) for the period | 9904 | €1,971,122 | €119,562 | -€1.9m | -93.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,971,122 | €119,562 | -€1.9m | -93.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.