B-CLEVER: 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.
B-CLEVER
Largest movements
- Tangible fixed assets -€13,921
down €13,921 (-74.9%), from €18,593 to €4,672
of which Furniture and vehicles: -€13,517
- Receivables within one year -€8,919
down €8,919 (-17.6%), from €50,569 to €41,649
of which Trade receivables: -€23,853
- Deferred charges and accrued income -€4,343
down €4,343 (-100.0%), from €4,343 to €0
- Cash +€1,586
up €1,586 (+9.1%), from €17,356 to €18,942
mainly Investment in fixed assets (net) (+€12,948) and Receivables within one year (+€8,919)
- Reserves -€10,055
down €10,055 (-28.7%), from €34,980 to €24,925
- Debts after one year -€6,363
down €6,363 (-100.0%), from €6,363 to €0
- Tax, wage and social debts -€4,241
down €4,241 (-47.2%), from €8,986 to €4,745
of which Remuneration and social security: -€3,980
- Trade debts -€3,771
down €3,771 (-13.5%), from €27,999 to €24,229
- Current portion of long-term debt -€1,167
down €1,167 (-15.5%), from €7,531 to €6,363
- Gross operating margin -€70,042
down €70,042 (-56.4%), from €124,137 to €54,095
- Staff costs -€47,290
down €47,290 (-47.4%), from €99,667 to €52,377
- Depreciation -€6,324
down €6,324 (-86.7%), from €7,297 to €973
- Other operating charges +€6,234
up €6,234 (+678.6%), from €919 to €7,153
- Taxes -€3,383
down €3,383 (-100.0%), from €3,383 to €0
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 | €90,860 | €65,262 | -€25,597 | -28.2% |
| Fixed assets | 21/28 | €18,593 | €4,672 | -€13,921 | -74.9% |
| Tangible fixed assets | 22/27 | €18,593 | €4,672 | -€13,921 | -74.9% |
| Plant, machinery and equipment | 23 | €5,076 | €4,672 | -€405 | -8.0% |
| Furniture and vehicles | 24 | €13,517 | €0 | -€13,517 | -100.0% |
| Current assets | 29/58 | €72,267 | €60,591 | -€11,676 | -16.2% |
| Amounts receivable within one year | 40/41 | €50,569 | €41,649 | -€8,919 | -17.6% |
| Trade receivables | 40 | €37,711 | €13,858 | -€23,853 | -63.3% |
| Other amounts receivable | 41 | €12,857 | €27,791 | +€14,934 | +116.2% |
| Cash at bank and in hand | 54/58 | €17,356 | €18,942 | +€1,586 | +9.1% |
| Deferred charges and accrued income | 490/1 | €4,343 | €0 | -€4,343 | -100.0% |
| Total equity and liabilities | 10/49 | €90,860 | €65,262 | -€25,597 | -28.2% |
| Equity | 10/15 | €39,980 | €29,925 | -€10,055 | -25.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €34,980 | €24,925 | -€10,055 | -28.7% |
| Distributable reserves | 133 | €34,980 | €24,925 | -€10,055 | -28.7% |
| Amounts payable | 17/49 | €50,880 | €35,337 | -€15,543 | -30.5% |
| Amounts payable after more than one year | 17 | €6,363 | €0 | -€6,363 | -100.0% |
| Financial debts | 170/4 | €6,363 | €0 | -€6,363 | -100.0% |
| Amounts payable within one year | 42/48 | €44,516 | €35,337 | -€9,179 | -20.6% |
| Current portion of amounts payable after more than one year | 42 | €7,531 | €6,363 | -€1,167 | -15.5% |
| Trade debts | 44 | €27,999 | €24,229 | -€3,771 | -13.5% |
| Suppliers | 440/4 | €27,999 | €24,229 | -€3,771 | -13.5% |
| Taxes, remuneration and social security | 45 | €8,986 | €4,745 | -€4,241 | -47.2% |
| Taxes | 450/3 | €4,774 | €4,513 | -€261 | -5.5% |
| Remuneration and social security | 454/9 | €4,212 | €232 | -€3,980 | -94.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €99,667 | €52,377 | -€47,290 | -47.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,297 | €973 | -€6,324 | -86.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,141 | +€3,141 | |
| Other operating charges | 640/8 | €919 | €7,153 | +€6,234 | +678.6% |
| Gross operating margin | 9900 | €124,137 | €54,095 | -€70,042 | -56.4% |
| Operating profit (loss) | 9901 | €16,254 | -€9,549 | -€25,803 | |
| Financial income | 75/76B | €710 | €1,231 | +€520 | +73.3% |
| Recurring financial income | 75 | €710 | €1,231 | +€520 | +73.3% |
| Financial charges | 65/66B | €889 | €1,737 | +€848 | +95.4% |
| Recurring financial charges | 65 | €889 | €1,737 | +€848 | +95.4% |
| Profit (loss) for the period before taxes | 9903 | €16,075 | -€10,055 | -€26,130 | |
| Income taxes | 67/77 | €3,383 | €0 | -€3,383 | -100.0% |
| Profit (loss) for the period | 9904 | €12,693 | -€10,055 | -€22,748 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,693 | -€10,055 | -€22,748 |
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.