Clavani Consultancy: what changed
Clavani Consultancy
Largest movements
- Receivables after one year -€130,000
down €130,000 (-100%), from €130,000 to €0
- Cash -€29,282
down €29,282 (-46.3%), from €63,270 to €33,988
mainly Net result for the year (-€94,073) and Other debts (-€48,482)
- Receivables within one year +€10,735
up €10,735 (+96.5%), from €11,120 to €21,855
of which Trade receivables: +€10,789
- Tangible fixed assets -€3,784
down €3,784 (-9.4%), from €40,288 to €36,504
of which Other tangible fixed assets: -€5,933
- Profit (loss) carried forward -€94,073
down €94,073, from €0 to -€94,073
- Other debts -€48,482
down €48,482 (-97.9%), from €49,545 to €1,064
- Tax, wage and social debts -€8,905
down €8,905 (-51.1%), from €17,410 to €8,505
- Gross operating margin -€222,299
down €222,299, from €148,663 to -€73,636
- Taxes -€31,918
down €31,918, from €31,797 to -€121
- Depreciation +€4,535
up €4,535 (+31.2%), from €14,552 to €19,087
- Financial income -€1,989
down €1,989 (-58.5%), from €3,400 to €1,411
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €251,385 | €97,598 | -€153,787 | -61.2% |
| Fixed assets | 21/28 | €40,538 | €36,754 | -€3,784 | -9.3% |
| Tangible fixed assets | 22/27 | €40,288 | €36,504 | -€3,784 | -9.4% |
| Plant, machinery and equipment | 23 | €4,757 | €5,905 | +€1,148 | +24.1% |
| Furniture and vehicles | 24 | €19,294 | €20,295 | +€1,001 | +5.2% |
| Other tangible fixed assets | 26 | €16,237 | €10,304 | -€5,933 | -36.5% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €210,847 | €60,844 | -€150,003 | -71.1% |
| Amounts receivable after more than one year | 29 | €130,000 | €0 | -€130,000 | -100% |
| Other amounts receivable | 291 | €130,000 | €0 | -€130,000 | -100% |
| Amounts receivable within one year | 40/41 | €11,120 | €21,855 | +€10,735 | +96.5% |
| Trade receivables | 40 | €11,066 | €21,855 | +€10,789 | +97.5% |
| Other amounts receivable | 41 | €54 | €0 | -€54 | -100% |
| Cash at bank and in hand | 54/58 | €63,270 | €33,988 | -€29,282 | -46.3% |
| Deferred charges and accrued income | 490/1 | €6,457 | €5,001 | -€1,456 | -22.5% |
| Total equity and liabilities | 10/49 | €251,385 | €97,598 | -€153,787 | -61.2% |
| Equity | 10/15 | €176,782 | €82,709 | -€94,073 | -53.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €171,782 | €171,782 | = | 0.0% |
| Distributable reserves | 133 | €171,782 | €171,782 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€94,073 | -€94,073 | |
| Amounts payable | 17/49 | €74,603 | €14,889 | -€59,714 | -80.0% |
| Amounts payable within one year | 42/48 | €74,603 | €14,889 | -€59,714 | -80.0% |
| Financial debts | 43 | €455 | €596 | +€141 | +30.9% |
| Credit institutions | 430/8 | €455 | €596 | +€141 | +30.9% |
| Trade debts | 44 | €7,192 | €4,724 | -€2,468 | -34.3% |
| Suppliers | 440/4 | €7,192 | €4,724 | -€2,468 | -34.3% |
| Taxes, remuneration and social security | 45 | €17,410 | €8,505 | -€8,905 | -51.1% |
| Taxes | 450/3 | €17,410 | €8,505 | -€8,905 | -51.1% |
| Other amounts payable | 47/48 | €49,545 | €1,064 | -€48,482 | -97.9% |
| Non-recurring operating income | 76A | €650 | €0 | -€650 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,552 | €19,087 | +€4,535 | +31.2% |
| Other operating charges | 640/8 | €1,145 | €1,325 | +€181 | +15.8% |
| Gross operating margin | 9900 | €148,663 | -€73,636 | -€222,299 | |
| Operating profit (loss) | 9901 | €132,966 | -€94,049 | -€227,014 | |
| Financial income | 75/76B | €3,400 | €1,411 | -€1,989 | -58.5% |
| Recurring financial income | 75 | €3,400 | €1,411 | -€1,989 | -58.5% |
| Financial charges | 65/66B | €2,614 | €1,556 | -€1,058 | -40.5% |
| Recurring financial charges | 65 | €2,614 | €1,556 | -€1,058 | -40.5% |
| Profit (loss) for the period before taxes | 9903 | €133,752 | -€94,194 | -€227,945 | |
| Income taxes | 67/77 | €31,797 | -€121 | -€31,918 | |
| Profit (loss) for the period | 9904 | €101,955 | -€94,073 | -€196,027 | |
| Profit (loss) for the period to be appropriated | 9905 | €101,955 | -€94,073 | -€196,027 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.