CLEARFOCUS: 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.
CLEARFOCUS
Largest movements
- Receivables within one year +€297
up €297 (+35.5%), from €838 to €1,136
of which Other amounts receivable: +€297
- Other debts +€2,190
up €2,190 (+2.0%), from €109,329 to €111,519
- Profit (loss) carried forward -€2,045
down €2,045 (-2.2%), from -€92,738 to -€94,783
- Gross operating margin +€2,599
up €2,599 (+63.3%), from -€4,104 to -€1,505
- Other operating charges +€402
up €402 (+340%), from €118 to €520
- Financial charges -€87
down €87 (-81.2%), from €108 to €20
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 | €23,401 | €23,593 | +€192 | +0.8% |
| Current assets | 29/58 | €23,401 | €23,593 | +€192 | +0.8% |
| Stocks and contracts in progress | 3 | €22,492 | €22,452 | -€40 | -0.2% |
| Stocks | 30/36 | €22,492 | €22,452 | -€40 | -0.2% |
| Amounts receivable within one year | 40/41 | €838 | €1,136 | +€297 | +35.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €838 | €1,136 | +€297 | +35.5% |
| Cash at bank and in hand | 54/58 | €71 | €6 | -€66 | -92.2% |
| Total equity and liabilities | 10/49 | €23,401 | €23,593 | +€192 | +0.8% |
| Equity | 10/15 | -€86,538 | -€88,583 | -€2,045 | -2.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,738 | -€94,783 | -€2,045 | -2.2% |
| Amounts payable | 17/49 | €109,939 | €112,176 | +€2,237 | +2.0% |
| Amounts payable within one year | 42/48 | €109,939 | €112,176 | +€2,237 | +2.0% |
| Trade debts | 44 | €610 | €657 | +€47 | +7.7% |
| Suppliers | 440/4 | €610 | €657 | +€47 | +7.7% |
| Other amounts payable | 47/48 | €109,329 | €111,519 | +€2,190 | +2.0% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340% |
| Gross operating margin | 9900 | -€4,104 | -€1,505 | +€2,599 | +63.3% |
| Operating profit (loss) | 9901 | -€4,222 | -€2,025 | +€2,197 | +52.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €108 | €20 | -€87 | -81.2% |
| Recurring financial charges | 65 | €108 | €20 | -€87 | -81.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,329 | -€2,045 | +€2,284 | +52.8% |
| Profit (loss) for the period | 9904 | -€4,329 | -€2,045 | +€2,284 | +52.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,329 | -€2,045 | +€2,284 | +52.8% |
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 29 October 2026 via checked.be.