ClearView Consulting: 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.
ClearView Consulting
Largest movements
- Current investments +€81,787
up €81,787 (+17.9%), from €455,654 to €537,441
- Cash +€29,284
up €29,284 (+34.1%), from €85,833 to €115,116
mainly Net result for the year (+€103,732) and Other debts (+€40,356)
- Tangible fixed assets -€20,210
down €20,210 (-17.9%), from €113,129 to €92,919
of which Land and buildings: -€13,905
- Reserves +€61,170
up €61,170 (+15.2%), from €402,083 to €463,253
of which Distributable reserves: +€61,170
- Other debts +€40,356
up €40,356 (+51639.2%), from €78 to €40,434
- Debts after one year -€14,998
down €14,998 (-12.3%), from €121,692 to €106,693
- Financial income +€11,910
up €11,910 (+26.8%), from €44,392 to €56,302
- Taxes +€3,540
up €3,540 (+8.0%), from €44,156 to €47,696
- Financial charges -€1,642
down €1,642 (-21.5%), from €7,633 to €5,991
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 | €671,806 | €764,976 | +€93,170 | +13.9% |
| Fixed assets | 21/28 | €113,129 | €92,919 | -€20,210 | -17.9% |
| Tangible fixed assets | 22/27 | €113,129 | €92,919 | -€20,210 | -17.9% |
| Land and buildings | 22 | €95,164 | €81,259 | -€13,905 | -14.6% |
| Plant, machinery and equipment | 23 | €1,686 | €1,488 | -€198 | -11.8% |
| Furniture and vehicles | 24 | €16,279 | €10,172 | -€6,107 | -37.5% |
| Current assets | 29/58 | €558,677 | €672,058 | +€113,380 | +20.3% |
| Amounts receivable within one year | 40/41 | €14,561 | €17,298 | +€2,737 | +18.8% |
| Trade receivables | 40 | €14,521 | €17,258 | +€2,737 | +18.8% |
| Other amounts receivable | 41 | €40 | €40 | = | 0.0% |
| Current investments | 50/53 | €455,654 | €537,441 | +€81,787 | +17.9% |
| Cash at bank and in hand | 54/58 | €85,833 | €115,116 | +€29,284 | +34.1% |
| Deferred charges and accrued income | 490/1 | €2,630 | €2,202 | -€428 | -16.3% |
| Total equity and liabilities | 10/49 | €671,806 | €764,976 | +€93,170 | +13.9% |
| Equity | 10/15 | €505,572 | €566,742 | +€61,170 | +12.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €402,083 | €463,253 | +€61,170 | +15.2% |
| Tax-exempt reserves | 132 | €11,193 | €11,193 | = | 0.0% |
| Distributable reserves | 133 | €390,890 | €452,059 | +€61,170 | +15.6% |
| Profit (loss) carried forward | 14 | €97,289 | €97,289 | = | 0.0% |
| Amounts payable | 17/49 | €166,234 | €198,235 | +€32,001 | +19.3% |
| Amounts payable after more than one year | 17 | €121,692 | €106,693 | -€14,998 | -12.3% |
| Financial debts | 170/4 | €121,692 | €106,693 | -€14,998 | -12.3% |
| Amounts payable within one year | 42/48 | €44,104 | €90,542 | +€46,437 | +105.3% |
| Current portion of amounts payable after more than one year | 42 | €20,812 | €21,369 | +€558 | +2.7% |
| Trade debts | 44 | €435 | €1,463 | +€1,028 | +236.6% |
| Suppliers | 440/4 | €435 | €1,463 | +€1,028 | +236.6% |
| Taxes, remuneration and social security | 45 | €22,780 | €27,276 | +€4,495 | +19.7% |
| Taxes | 450/3 | €22,780 | €27,276 | +€4,495 | +19.7% |
| Other amounts payable | 47/48 | €78 | €40,434 | +€40,356 | +51639.2% |
| Accrued charges and deferred income | 492/3 | €438 | €1,000 | +€562 | +128.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,152 | €20,210 | -€942 | -4.5% |
| Other operating charges | 640/8 | €2,344 | €2,415 | +€72 | +3.1% |
| Gross operating margin | 9900 | €124,622 | €123,742 | -€880 | -0.7% |
| Operating profit (loss) | 9901 | €101,126 | €101,117 | -€9 | 0.0% |
| Financial income | 75/76B | €44,392 | €56,302 | +€11,910 | +26.8% |
| Recurring financial income | 75 | €44,392 | €56,302 | +€11,910 | +26.8% |
| Financial charges | 65/66B | €7,633 | €5,991 | -€1,642 | -21.5% |
| Recurring financial charges | 65 | €7,633 | €5,991 | -€1,642 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €137,886 | €151,428 | +€13,542 | +9.8% |
| Income taxes | 67/77 | €44,156 | €47,696 | +€3,540 | +8.0% |
| Profit (loss) for the period | 9904 | €93,730 | €103,732 | +€10,002 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €93,730 | €103,732 | +€10,002 | +10.7% |
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 11 October 2026 via checked.be.