CLEARLINE: 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.
CLEARLINE
Largest movements
- Receivables within one year +€5,429
up €5,429 (+72.5%), from €7,484 to €12,913
of which Trade receivables: +€11,925
- Deferred charges and accrued income -€1,516
down €1,516 (-20.5%), from €7,404 to €5,888
- Tangible fixed assets +€1,201
up €1,201 (+56.9%), from €2,111 to €3,312
of which Furniture and vehicles: +€1,461
- Cash +€515
up €515 (+25.6%), from €2,016 to €2,531
mainly Other debts (+€19,422) and Deferred charges and accrued income (+€1,516)
- Other debts +€19,422
up €19,422 (+26.0%), from €74,666 to €94,088
- Profit (loss) carried forward -€7,094
down €7,094 (-3.1%), from -€228,262 to -€235,356
- Trade debts -€6,698
down €6,698 (-45.3%), from €14,801 to €8,103
- Contributions -€1,860
down €1,860 (-9.1%), from €20,460 to €18,600
- Reserves +€1,860
up €1,860 (+1.4%), from €136,404 to €138,264
of which Non-distributable reserves: +€1,860
- Other operating charges -€13,118
down €13,118 (-97.0%), from €13,518 to €400
- Write-downs +€13,059
up €13,059, from -€13,059 to €0
- Gross operating margin +€6,211
up €6,211 (+54.7%), from -€11,345 to -€5,134
- Financial income -€1,842
down €1,842 (-100.0%), from €1,842 to €0
- Depreciation -€414
down €414 (-25.1%), from €1,649 to €1,235
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 | €19,015 | €24,644 | +€5,630 | +29.6% |
| Fixed assets | 21/28 | €2,111 | €3,312 | +€1,201 | +56.9% |
| Tangible fixed assets | 22/27 | €2,111 | €3,312 | +€1,201 | +56.9% |
| Furniture and vehicles | 24 | €1,475 | €2,936 | +€1,461 | +99.0% |
| Other tangible fixed assets | 26 | €636 | €376 | -€260 | -40.9% |
| Current assets | 29/58 | €16,903 | €21,332 | +€4,429 | +26.2% |
| Amounts receivable within one year | 40/41 | €7,484 | €12,913 | +€5,429 | +72.5% |
| Trade receivables | 40 | €275 | €12,200 | +€11,925 | +4342.7% |
| Other amounts receivable | 41 | €7,209 | €713 | -€6,496 | -90.1% |
| Cash at bank and in hand | 54/58 | €2,016 | €2,531 | +€515 | +25.6% |
| Deferred charges and accrued income | 490/1 | €7,404 | €5,888 | -€1,516 | -20.5% |
| Total equity and liabilities | 10/49 | €19,015 | €24,644 | +€5,630 | +29.6% |
| Equity | 10/15 | -€71,397 | -€78,492 | -€7,094 | -9.9% |
| Contributions | 10/11 | €20,460 | €18,600 | -€1,860 | -9.1% |
| Reserves | 13 | €136,404 | €138,264 | +€1,860 | +1.4% |
| Non-distributable reserves | 130/1 | €0 | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | €0 | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €136,404 | €136,404 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€228,262 | -€235,356 | -€7,094 | -3.1% |
| Amounts payable | 17/49 | €90,412 | €103,136 | +€12,724 | +14.1% |
| Amounts payable within one year | 42/48 | €90,412 | €103,136 | +€12,724 | +14.1% |
| Trade debts | 44 | €14,801 | €8,103 | -€6,698 | -45.3% |
| Suppliers | 440/4 | €14,801 | €8,103 | -€6,698 | -45.3% |
| Taxes, remuneration and social security | 45 | €945 | €945 | = | 0.0% |
| Taxes | 450/3 | €945 | €945 | = | 0.0% |
| Other amounts payable | 47/48 | €74,666 | €94,088 | +€19,422 | +26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,649 | €1,235 | -€414 | -25.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€13,059 | €0 | +€13,059 | |
| Other operating charges | 640/8 | €13,518 | €400 | -€13,118 | -97.0% |
| Non-recurring operating charges | 66A | - | €165 | +€165 | |
| Gross operating margin | 9900 | -€11,345 | -€5,134 | +€6,211 | +54.7% |
| Operating profit (loss) | 9901 | -€13,452 | -€6,933 | +€6,519 | +48.5% |
| Financial income | 75/76B | €1,842 | €0 | -€1,842 | -100.0% |
| Recurring financial income | 75 | €1,842 | €0 | -€1,842 | -100.0% |
| Financial charges | 65/66B | €472 | €161 | -€311 | -65.9% |
| Recurring financial charges | 65 | €472 | €161 | -€311 | -65.9% |
| Profit (loss) for the period before taxes | 9903 | -€12,083 | -€7,094 | +€4,988 | +41.3% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€12,083 | -€7,094 | +€4,988 | +41.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,083 | -€7,094 | +€4,988 | +41.3% |
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 10 October 2026 via checked.be.