CLEIREN: 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.
CLEIREN
Largest movements
- Cash +€50,169
up €50,169 (+132.4%), from €37,883 to €88,053
mainly Net result for the year (+€27,243) and Trade debts (+€7,789)
- Deferred charges and accrued income -€2,334
down €2,334 (-15.2%), from €15,332 to €12,997
- Profit (loss) carried forward +€27,243
up €27,243 (+43.0%), from €63,385 to €90,628
- Trade debts +€7,789
up €7,789 (+284.9%), from €2,734 to €10,522
- Tax, wage and social debts +€7,218
up €7,218 (+129.6%), from €5,570 to €12,788
of which Taxes: +€7,330
- Other debts +€4,327
up €4,327 (+263.4%), from €1,643 to €5,971
- Gross operating margin +€29,410
up €29,410 (+375.0%), from €7,844 to €37,254
- Taxes +€6,600
up €6,600 (+674.5%), from €978 to €7,579
- Other operating charges -€3,276
down €3,276 (-71.4%), from €4,588 to €1,313
- Financial income -€498
down €498 (-99.6%), from €500 to €2
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 | €81,387 | €127,964 | +€46,578 | +57.2% |
| Fixed assets | 21/28 | €2,343 | €1,295 | -€1,048 | -44.7% |
| Tangible fixed assets | 22/27 | €2,343 | €1,295 | -€1,048 | -44.7% |
| Plant, machinery and equipment | 23 | €2,343 | €1,295 | -€1,048 | -44.7% |
| Current assets | 29/58 | €79,044 | €126,669 | +€47,626 | +60.3% |
| Amounts receivable within one year | 40/41 | €25,829 | €25,619 | -€209 | -0.8% |
| Trade receivables | 40 | €24,971 | €24,162 | -€810 | -3.2% |
| Other amounts receivable | 41 | €857 | €1,457 | +€600 | +70.0% |
| Cash at bank and in hand | 54/58 | €37,883 | €88,053 | +€50,169 | +132.4% |
| Deferred charges and accrued income | 490/1 | €15,332 | €12,997 | -€2,334 | -15.2% |
| Total equity and liabilities | 10/49 | €81,387 | €127,964 | +€46,578 | +57.2% |
| Equity | 10/15 | €71,440 | €98,683 | +€27,243 | +38.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,854 | €1,854 | = | 0.0% |
| Distributable reserves | 133 | €1,854 | €1,854 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,385 | €90,628 | +€27,243 | +43.0% |
| Amounts payable | 17/49 | €9,947 | €29,281 | +€19,334 | +194.4% |
| Amounts payable within one year | 42/48 | €9,947 | €29,281 | +€19,334 | +194.4% |
| Trade debts | 44 | €2,734 | €10,522 | +€7,789 | +284.9% |
| Suppliers | 440/4 | €2,734 | €10,522 | +€7,789 | +284.9% |
| Taxes, remuneration and social security | 45 | €5,570 | €12,788 | +€7,218 | +129.6% |
| Taxes | 450/3 | €2,041 | €9,372 | +€7,330 | +359.1% |
| Remuneration and social security | 454/9 | €3,529 | €3,417 | -€112 | -3.2% |
| Other amounts payable | 47/48 | €1,643 | €5,971 | +€4,327 | +263.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,378 | €1,048 | -€330 | -23.9% |
| Other operating charges | 640/8 | €4,588 | €1,313 | -€3,276 | -71.4% |
| Gross operating margin | 9900 | €7,844 | €37,254 | +€29,410 | +375.0% |
| Operating profit (loss) | 9901 | €1,877 | €34,893 | +€33,016 | +1759.0% |
| Financial income | 75/76B | €500 | €2 | -€498 | -99.6% |
| Recurring financial income | 75 | €500 | €2 | -€498 | -99.6% |
| Financial charges | 65/66B | €288 | €73 | -€215 | -74.8% |
| Recurring financial charges | 65 | €288 | €73 | -€215 | -74.8% |
| Profit (loss) for the period before taxes | 9903 | €2,089 | €34,822 | +€32,733 | +1566.7% |
| Income taxes | 67/77 | €978 | €7,579 | +€6,600 | +674.5% |
| Profit (loss) for the period | 9904 | €1,111 | €27,243 | +€26,132 | +2352.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,111 | €27,243 | +€26,132 | +2352.5% |
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 8 October 2026 via checked.be.