CL'VER: 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.
CL'VER
Largest movements
- Cash +€26,058
up €26,058 (+21.1%), from €123,627 to €149,685
mainly Other debts (+€127,504) and Net result for the year (+€39,687)
- Receivables within one year +€9,370
up €9,370 (+119.9%), from €7,817 to €17,187
of which Trade receivables: +€8,518
- Current investments +€5,500
up €5,500, from €0 to €5,500
- Other debts +€127,504
up €127,504 (+8723.2%), from €1,462 to €128,966
- Reserves -€110,582
down €110,582 (-100.0%), from €110,582 to €0
- Tax, wage and social debts +€23,905
up €23,905 (+133.7%), from €17,875 to €41,780
- Gross operating margin -€1,303
down €1,303 (-2.5%), from €51,948 to €50,645
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 | €132,715 | €173,693 | +€40,977 | +30.9% |
| Current assets | 29/58 | €132,715 | €173,693 | +€40,977 | +30.9% |
| Amounts receivable within one year | 40/41 | €7,817 | €17,187 | +€9,370 | +119.9% |
| Trade receivables | 40 | €7,817 | €16,335 | +€8,518 | +109.0% |
| Other amounts receivable | 41 | - | €852 | +€852 | |
| Current investments | 50/53 | €0 | €5,500 | +€5,500 | |
| Cash at bank and in hand | 54/58 | €123,627 | €149,685 | +€26,058 | +21.1% |
| Deferred charges and accrued income | 490/1 | €1,272 | €1,322 | +€50 | +3.9% |
| Total equity and liabilities | 10/49 | €132,715 | €173,693 | +€40,977 | +30.9% |
| Equity | 10/15 | €113,082 | €2,500 | -€110,582 | -97.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €110,582 | €0 | -€110,582 | -100.0% |
| Distributable reserves | 133 | €110,582 | €0 | -€110,582 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €19,633 | €171,193 | +€151,560 | +772.0% |
| Amounts payable within one year | 42/48 | €19,633 | €171,193 | +€151,560 | +772.0% |
| Trade debts | 44 | €296 | €447 | +€151 | +51.0% |
| Suppliers | 440/4 | €296 | €447 | +€151 | +51.0% |
| Taxes, remuneration and social security | 45 | €17,875 | €41,780 | +€23,905 | +133.7% |
| Taxes | 450/3 | €17,875 | €41,780 | +€23,905 | +133.7% |
| Other amounts payable | 47/48 | €1,462 | €128,966 | +€127,504 | +8723.2% |
| Other operating charges | 640/8 | €401 | €872 | +€471 | +117.5% |
| Gross operating margin | 9900 | €51,948 | €50,645 | -€1,303 | -2.5% |
| Operating profit (loss) | 9901 | €51,547 | €49,773 | -€1,774 | -3.4% |
| Financial income | 75/76B | €1,730 | €1,592 | -€138 | -8.0% |
| Recurring financial income | 75 | €1,730 | €1,592 | -€138 | -8.0% |
| Financial charges | 65/66B | €96 | €68 | -€29 | -29.8% |
| Recurring financial charges | 65 | €96 | €68 | -€29 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €53,181 | €51,297 | -€1,884 | -3.5% |
| Income taxes | 67/77 | €11,592 | €11,611 | +€19 | +0.2% |
| Profit (loss) for the period | 9904 | €41,589 | €39,687 | -€1,903 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €41,589 | €39,687 | -€1,903 | -4.6% |
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.