CLEARCUSTOMS: 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.
CLEARCUSTOMS
Largest movements
- Cash -€30,157
down €30,157 (-38.7%), from €77,824 to €47,667
mainly Receivables within one year (-€26,492) and Net result for the year (-€2,434)
- Receivables within one year +€26,492
up €26,492 (+51.5%), from €51,439 to €77,931
of which Trade receivables: +€15,375
- Reserves -€2,434
down €2,434 (-2.2%), from €110,704 to €108,270
- Tax, wage and social debts -€1,676
down €1,676 (-12.9%), from €13,024 to €11,348
of which Remuneration and social security: -€1,676
- Gross operating margin -€36,678
down €36,678 (-31.7%), from €115,626 to €78,948
- Taxes -€8,144
down €8,144 (-51.0%), from €15,983 to €7,839
- Staff costs +€3,124
up €3,124 (+4.7%), from €67,126 to €70,250
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 | €141,803 | €138,271 | -€3,532 | -2.5% |
| Fixed assets | 21/28 | €12,331 | €11,636 | -€695 | -5.6% |
| Tangible fixed assets | 22/27 | €4,261 | €3,566 | -€695 | -16.3% |
| Furniture and vehicles | 24 | €299 | €0 | -€299 | -100% |
| Other tangible fixed assets | 26 | €3,962 | €3,566 | -€396 | -10.0% |
| Financial fixed assets | 28 | €8,070 | €8,070 | = | 0.0% |
| Current assets | 29/58 | €129,473 | €126,636 | -€2,837 | -2.2% |
| Amounts receivable within one year | 40/41 | €51,439 | €77,931 | +€26,492 | +51.5% |
| Trade receivables | 40 | €35,197 | €50,572 | +€15,375 | +43.7% |
| Other amounts receivable | 41 | €16,242 | €27,359 | +€11,117 | +68.4% |
| Cash at bank and in hand | 54/58 | €77,824 | €47,667 | -€30,157 | -38.7% |
| Deferred charges and accrued income | 490/1 | €210 | €1,037 | +€828 | +394% |
| Total equity and liabilities | 10/49 | €141,803 | €138,271 | -€3,532 | -2.5% |
| Equity | 10/15 | €119,500 | €117,066 | -€2,434 | -2.0% |
| Contributions | 10/11 | €8,796 | €8,796 | = | 0.0% |
| Reserves | 13 | €110,704 | €108,270 | -€2,434 | -2.2% |
| Distributable reserves | 133 | €110,704 | €108,270 | -€2,434 | -2.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €22,303 | €21,205 | -€1,098 | -4.9% |
| Amounts payable within one year | 42/48 | €22,303 | €21,205 | -€1,098 | -4.9% |
| Trade debts | 44 | €9,279 | €9,857 | +€578 | +6.2% |
| Suppliers | 440/4 | €9,279 | €9,857 | +€578 | +6.2% |
| Taxes, remuneration and social security | 45 | €13,024 | €11,348 | -€1,676 | -12.9% |
| Taxes | 450/3 | €1,983 | €1,983 | -€0 | 0.0% |
| Remuneration and social security | 454/9 | €11,041 | €9,365 | -€1,676 | -15.2% |
| Remuneration, social security and pensions | 62 | €67,126 | €70,250 | +€3,124 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €807 | €695 | -€112 | -13.9% |
| Other operating charges | 640/8 | €941 | €1,098 | +€157 | +16.7% |
| Gross operating margin | 9900 | €115,626 | €78,948 | -€36,678 | -31.7% |
| Operating profit (loss) | 9901 | €46,752 | €6,905 | -€39,847 | -85.2% |
| Financial income | 75/76B | €635 | €11 | -€624 | -98.3% |
| Recurring financial income | 75 | €635 | €11 | -€624 | -98.3% |
| Financial charges | 65/66B | €1,502 | €1,511 | +€9 | +0.6% |
| Recurring financial charges | 65 | €1,502 | €1,511 | +€9 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €45,884 | €5,405 | -€40,479 | -88.2% |
| Income taxes | 67/77 | €15,983 | €7,839 | -€8,144 | -51.0% |
| Profit (loss) for the period | 9904 | €29,901 | -€2,434 | -€32,335 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,901 | -€2,434 | -€32,335 |
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 15 October 2026 via checked.be.