Clearbyte Computer Applications: 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.
Clearbyte Computer Applications
Largest movements
- Tangible fixed assets -€25,572
down €25,572 (-5.6%), from €458,383 to €432,812
of which Land and buildings: -€28,648
- Receivables within one year -€7,428
down €7,428 (-7.1%), from €104,084 to €96,656
- Reserves +€28,617
up €28,617 (+15.1%), from €189,500 to €218,117
- Other debts -€24,868
down €24,868 (-23.2%), from €107,354 to €82,486
- Debts after one year -€22,139
down €22,139 (-15.8%), from €140,140 to €118,001
- Gross operating margin +€12,105
up €12,105 (+16.8%), from €72,008 to €84,113
- Taxes +€2,892
up €2,892 (+34.1%), from €8,482 to €11,374
- Depreciation +€1,053
up €1,053 (+3.6%), from €29,628 to €30,681
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 | €597,656 | €573,076 | -€24,579 | -4.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €458,383 | €432,812 | -€25,572 | -5.6% |
| Tangible fixed assets | 22/27 | €458,383 | €432,812 | -€25,572 | -5.6% |
| Land and buildings | 22 | €458,383 | €429,735 | -€28,648 | -6.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €3,076 | +€3,076 | |
| Current assets | 29/58 | €139,273 | €140,265 | +€992 | +0.7% |
| Amounts receivable within one year | 40/41 | €104,084 | €96,656 | -€7,428 | -7.1% |
| Trade receivables | 40 | €104,084 | €96,656 | -€7,428 | -7.1% |
| Cash at bank and in hand | 54/58 | €32,560 | €36,362 | +€3,802 | +11.7% |
| Deferred charges and accrued income | 490/1 | €2,629 | €7,247 | +€4,619 | +176% |
| Total equity and liabilities | 10/49 | €597,656 | €573,076 | -€24,579 | -4.1% |
| Equity | 10/15 | €309,586 | €337,370 | +€27,784 | +9.0% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €189,500 | €218,117 | +€28,617 | +15.1% |
| Distributable reserves | 133 | €189,500 | €218,117 | +€28,617 | +15.1% |
| Profit (loss) carried forward | 14 | €113,686 | €112,853 | -€833 | -0.7% |
| Amounts payable | 17/49 | €288,070 | €235,707 | -€52,363 | -18.2% |
| Amounts payable after more than one year | 17 | €140,140 | €118,001 | -€22,139 | -15.8% |
| Financial debts | 170/4 | €140,140 | €118,001 | -€22,139 | -15.8% |
| Amounts payable within one year | 42/48 | €139,999 | €110,125 | -€29,874 | -21.3% |
| Current portion of amounts payable after more than one year | 42 | €21,798 | €22,139 | +€341 | +1.6% |
| Trade debts | 44 | €4,884 | €666 | -€4,218 | -86.4% |
| Suppliers | 440/4 | €4,884 | €666 | -€4,218 | -86.4% |
| Taxes, remuneration and social security | 45 | €5,964 | €4,834 | -€1,129 | -18.9% |
| Taxes | 450/3 | €5,964 | €4,834 | -€1,129 | -18.9% |
| Other amounts payable | 47/48 | €107,354 | €82,486 | -€24,868 | -23.2% |
| Accrued charges and deferred income | 492/3 | €7,931 | €7,580 | -€350 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,628 | €30,681 | +€1,053 | +3.6% |
| Other operating charges | 640/8 | €2,610 | €3,233 | +€623 | +23.9% |
| Gross operating margin | 9900 | €72,008 | €84,113 | +€12,105 | +16.8% |
| Operating profit (loss) | 9901 | €39,770 | €50,199 | +€10,429 | +26.2% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €10,934 | €10,214 | -€720 | -6.6% |
| Recurring financial charges | 65 | €10,934 | €10,214 | -€720 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €28,836 | €39,991 | +€11,155 | +38.7% |
| Income taxes | 67/77 | €8,482 | €11,374 | +€2,892 | +34.1% |
| Profit (loss) for the period | 9904 | €20,354 | €28,617 | +€8,262 | +40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,354 | €28,617 | +€8,262 | +40.6% |
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 26 October 2026 via checked.be.