Clauva: 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.
Clauva
Largest movements
- Receivables within one year +€567
up €567 (+3.4%), from €16,682 to €17,249
of which Other amounts receivable: +€567
- Other debts +€10,750
up €10,750 (+91.1%), from €11,800 to €22,550
- Profit (loss) carried forward -€9,869
down €9,869 (-48.2%), from -€20,474 to -€30,343
- Gross operating margin +€1,243
up €1,243 (+13.1%), from -€9,475 to -€8,233
- Financial charges +€895
up €895 (+88.9%), from €1,007 to €1,902
- Other operating charges -€166
down €166 (-35.6%), from €467 to €300
- Financial income -€132
down €132 (-18.9%), from €699 to €567
- Taxes -€131
no longer reported in 2023 (was €131)
From the 2022 result to the 2023 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,201 | €29,768 | +€567 | +1.9% |
| Fixed assets | 21/28 | €250 | €250 | = | 0.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €28,951 | €29,518 | +€567 | +2.0% |
| Stocks and contracts in progress | 3 | €12,269 | €12,269 | = | 0.0% |
| Stocks | 30/36 | €12,269 | €12,269 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,682 | €17,249 | +€567 | +3.4% |
| Trade receivables | 40 | €5,900 | €5,900 | = | 0.0% |
| Other amounts receivable | 41 | €10,782 | €11,349 | +€567 | +5.3% |
| Total equity and liabilities | 10/49 | €29,201 | €29,768 | +€567 | +1.9% |
| Equity | 10/15 | -€12,720 | -€22,589 | -€9,869 | -77.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,555 | €1,555 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,555 | €1,555 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,555 | €1,555 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,474 | -€30,343 | -€9,869 | -48.2% |
| Amounts payable | 17/49 | €41,921 | €52,357 | +€10,436 | +24.9% |
| Amounts payable within one year | 42/48 | €41,921 | €52,357 | +€10,436 | +24.9% |
| Financial debts | 43 | €29,984 | €29,807 | -€177 | -0.6% |
| Credit institutions | 430/8 | €29,984 | €29,807 | -€177 | -0.6% |
| Taxes, remuneration and social security | 45 | €137 | - | -€137 | |
| Taxes | 450/3 | €137 | - | -€137 | |
| Other amounts payable | 47/48 | €11,800 | €22,550 | +€10,750 | +91.1% |
| Other operating charges | 640/8 | €467 | €300 | -€166 | -35.6% |
| Gross operating margin | 9900 | -€9,475 | -€8,233 | +€1,243 | +13.1% |
| Operating profit (loss) | 9901 | -€9,942 | -€8,533 | +€1,409 | +14.2% |
| Financial income | 75/76B | €699 | €567 | -€132 | -18.9% |
| Recurring financial income | 75 | €699 | €567 | -€132 | -18.9% |
| Financial charges | 65/66B | €1,007 | €1,902 | +€895 | +88.9% |
| Recurring financial charges | 65 | €1,007 | €1,902 | +€895 | +88.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,251 | -€9,869 | +€381 | +3.7% |
| Income taxes | 67/77 | €131 | - | -€131 | |
| Profit (loss) for the period | 9904 | -€10,381 | -€9,869 | +€512 | +4.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,381 | -€9,869 | +€512 | +4.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.