CLEARLEAF: 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.
CLEARLEAF
Largest movements
- Cash -€30,562
down €30,562 (-26.8%), from €113,894 to €83,332
mainly Other debts (-€60,000) and Contributions, distributions and other (-€20,000)
- Tangible fixed assets -€4,693
down €4,693 (-8.1%), from €58,174 to €53,481
of which Other tangible fixed assets: -€2,545
- Other debts -€60,000
down €60,000 (-75.0%), from €80,000 to €20,000
- Profit (loss) carried forward +€44,226
up €44,226 (+45.8%), from €96,463 to €140,690
- Tax, wage and social debts -€10,574
down €10,574 (-41.6%), from €25,401 to €14,826
- Trade debts -€7,290
down €7,290 (-74.2%), from €9,822 to €2,532
- Gross operating margin +€5,487
up €5,487 (+6.2%), from €88,931 to €94,417
- Depreciation +€2,376
up €2,376 (+73.3%), from €3,244 to €5,620
- Taxes +€1,297
up €1,297 (+7.1%), from €18,341 to €19,638
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 | €214,686 | €181,048 | -€33,638 | -15.7% |
| Fixed assets | 21/28 | €58,324 | €53,631 | -€4,693 | -8.0% |
| Tangible fixed assets | 22/27 | €58,174 | €53,481 | -€4,693 | -8.1% |
| Land and buildings | 22 | €28,223 | €26,698 | -€1,525 | -5.4% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,343 | €720 | -€623 | -46.4% |
| Other tangible fixed assets | 26 | €28,608 | €26,063 | -€2,545 | -8.9% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €156,362 | €127,417 | -€28,946 | -18.5% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €33,231 | €34,847 | +€1,616 | +4.9% |
| Trade receivables | 40 | €26,410 | €21,373 | -€5,038 | -19.1% |
| Other amounts receivable | 41 | €6,820 | €13,475 | +€6,654 | +97.6% |
| Current investments | 50/53 | €9,237 | €9,237 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €113,894 | €83,332 | -€30,562 | -26.8% |
| Total equity and liabilities | 10/49 | €214,686 | €181,048 | -€33,638 | -15.7% |
| Equity | 10/15 | €99,463 | €143,690 | +€44,226 | +44.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,463 | €140,690 | +€44,226 | +45.8% |
| Amounts payable | 17/49 | €115,223 | €37,358 | -€77,865 | -67.6% |
| Amounts payable within one year | 42/48 | €115,223 | €37,358 | -€77,865 | -67.6% |
| Trade debts | 44 | €9,822 | €2,532 | -€7,290 | -74.2% |
| Suppliers | 440/4 | €9,822 | €2,532 | -€7,290 | -74.2% |
| Taxes, remuneration and social security | 45 | €25,401 | €14,826 | -€10,574 | -41.6% |
| Taxes | 450/3 | €25,401 | €14,826 | -€10,574 | -41.6% |
| Other amounts payable | 47/48 | €80,000 | €20,000 | -€60,000 | -75.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,244 | €5,620 | +€2,376 | +73.3% |
| Other operating charges | 640/8 | €1,069 | €1,378 | +€309 | +28.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €88,931 | €94,417 | +€5,487 | +6.2% |
| Operating profit (loss) | 9901 | €84,618 | €87,419 | +€2,802 | +3.3% |
| Financial income | 75/76B | €707 | €616 | -€91 | -12.9% |
| Recurring financial income | 75 | €707 | €616 | -€91 | -12.9% |
| Financial charges | 65/66B | €4,699 | €4,171 | -€528 | -11.2% |
| Recurring financial charges | 65 | €4,699 | €4,171 | -€528 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €80,626 | €83,864 | +€3,239 | +4.0% |
| Income taxes | 67/77 | €18,341 | €19,638 | +€1,297 | +7.1% |
| Profit (loss) for the period | 9904 | €62,285 | €64,226 | +€1,942 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €62,285 | €64,226 | +€1,942 | +3.1% |
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 29 September 2026 via checked.be.