Clearfount: 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.
Clearfount
Largest movements
- Current investments -€200,000
down €200,000 (-100.0%), from €200,000 to €0
- Cash -€95,589
down €95,589 (-63.9%), from €149,637 to €54,047
mainly Other debts (-€200,000) and Contributions, distributions and other (-€200,000)
- Deferred charges and accrued income -€5,117
down €5,117 (-69.3%), from €7,387 to €2,270
- Receivables within one year +€4,010
up €4,010 (+17.9%), from €22,360 to €26,370
of which Trade receivables: +€5,223
- Other debts -€200,000
down €200,000 (-99.9%), from €200,190 to €190
- Reserves -€63,435
down €63,435 (-51.2%), from €123,884 to €60,450
- Tax, wage and social debts -€32,488
down €32,488 (-67.0%), from €48,517 to €16,029
- Gross operating margin +€10,385
up €10,385 (+6.1%), from €169,990 to €180,375
- Financial income -€3,029
down €3,029 (-98.0%), from €3,092 to €63
- Taxes +€2,058
up €2,058 (+5.2%), from €39,724 to €41,781
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.
Cash bridge derived
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 | €379,618 | €83,347 | -€296,271 | -78.0% |
| Fixed assets | 21/28 | €235 | €660 | +€426 | +181.4% |
| Tangible fixed assets | 22/27 | €235 | €660 | +€426 | +181.4% |
| Furniture and vehicles | 24 | €235 | €660 | +€426 | +181.4% |
| Current assets | 29/58 | €379,383 | €82,687 | -€296,696 | -78.2% |
| Amounts receivable within one year | 40/41 | €22,360 | €26,370 | +€4,010 | +17.9% |
| Trade receivables | 40 | €21,146 | €26,370 | +€5,223 | +24.7% |
| Other amounts receivable | 41 | €1,214 | €0 | -€1,214 | -100.0% |
| Current investments | 50/53 | €200,000 | €0 | -€200,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €149,637 | €54,047 | -€95,589 | -63.9% |
| Deferred charges and accrued income | 490/1 | €7,387 | €2,270 | -€5,117 | -69.3% |
| Total equity and liabilities | 10/49 | €379,618 | €83,347 | -€296,271 | -78.0% |
| Equity | 10/15 | €129,884 | €66,450 | -€63,435 | -48.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €123,884 | €60,450 | -€63,435 | -51.2% |
| Distributable reserves | 133 | €123,884 | €60,450 | -€63,435 | -51.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €249,733 | €16,897 | -€232,836 | -93.2% |
| Amounts payable within one year | 42/48 | €248,806 | €16,878 | -€231,927 | -93.2% |
| Trade debts | 44 | €98 | €659 | +€561 | +569.8% |
| Suppliers | 440/4 | €98 | €659 | +€561 | +569.8% |
| Taxes, remuneration and social security | 45 | €48,517 | €16,029 | -€32,488 | -67.0% |
| Taxes | 450/3 | €48,517 | €16,029 | -€32,488 | -67.0% |
| Other amounts payable | 47/48 | €200,190 | €190 | -€200,000 | -99.9% |
| Accrued charges and deferred income | 492/3 | €928 | €19 | -€909 | -98.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €522 | €299 | -€223 | -42.6% |
| Other operating charges | 640/8 | €965 | €1,096 | +€130 | +13.5% |
| Non-recurring operating charges | 66A | €168 | €0 | -€168 | -100.0% |
| Gross operating margin | 9900 | €169,990 | €180,375 | +€10,385 | +6.1% |
| Operating profit (loss) | 9901 | €168,335 | €178,980 | +€10,645 | +6.3% |
| Financial income | 75/76B | €3,092 | €63 | -€3,029 | -98.0% |
| Recurring financial income | 75 | €3,092 | €63 | -€3,029 | -98.0% |
| Financial charges | 65/66B | €728 | €696 | -€32 | -4.4% |
| Recurring financial charges | 65 | €728 | €696 | -€32 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €170,699 | €178,347 | +€7,648 | +4.5% |
| Income taxes | 67/77 | €39,724 | €41,781 | +€2,058 | +5.2% |
| Profit (loss) for the period | 9904 | €130,975 | €136,565 | +€5,590 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €130,975 | €136,565 | +€5,590 | +4.3% |
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 2 October 2026 via checked.be.