CLAVENIR: 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.
CLAVENIR
Largest movements
- Receivables within one year +€102,040
new in 2025: €102,040
of which Other amounts receivable: +€76,565
- Trade debts +€57,211
up €57,211 (+1,253%), from €4,565 to €61,776
- Reserves +€22,881
new in 2025: €22,881
- Tax, wage and social debts +€11,176
new in 2025: €11,176
- Other debts +€7,360
new in 2025: €7,360
- Profit (loss) carried forward +€4,565
no longer reported in 2025 (was -€4,565)
- Gross operating margin +€43,429
up €43,429, from -€4,565 to €38,865
- Taxes +€11,176
new in 2025: €11,176
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.
Derived cash bridge
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 | - | €103,193 | +€103,193 | |
| Fixed assets | 21/28 | - | €554 | +€554 | |
| Tangible fixed assets | 22/27 | - | €554 | +€554 | |
| Furniture and vehicles | 24 | - | €554 | +€554 | |
| Current assets | 29/58 | - | €102,639 | +€102,639 | |
| Amounts receivable within one year | 40/41 | - | €102,040 | +€102,040 | |
| Trade receivables | 40 | - | €25,475 | +€25,475 | |
| Other amounts receivable | 41 | - | €76,565 | +€76,565 | |
| Cash at bank and in hand | 54/58 | - | €599 | +€599 | |
| Total equity and liabilities | 10/49 | - | €103,193 | +€103,193 | |
| Equity | 10/15 | -€4,565 | €22,881 | +€27,446 | |
| Reserves | 13 | - | €22,881 | +€22,881 | |
| Distributable reserves | 133 | - | €22,881 | +€22,881 | |
| Profit (loss) carried forward | 14 | -€4,565 | - | +€4,565 | |
| Amounts payable | 17/49 | €4,565 | €80,312 | +€75,747 | +1,659% |
| Amounts payable within one year | 42/48 | €4,565 | €80,312 | +€75,747 | +1,659% |
| Trade debts | 44 | €4,565 | €61,776 | +€57,211 | +1,253% |
| Suppliers | 440/4 | €4,565 | €61,776 | +€57,211 | +1,253% |
| Taxes, remuneration and social security | 45 | - | €11,176 | +€11,176 | |
| Taxes | 450/3 | - | €11,176 | +€11,176 | |
| Other amounts payable | 47/48 | - | €7,360 | +€7,360 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €23 | +€23 | |
| Gross operating margin | 9900 | -€4,565 | €38,865 | +€43,429 | |
| Operating profit (loss) | 9901 | -€4,565 | €38,842 | +€43,407 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | - | €223 | +€223 | |
| Recurring financial charges | 65 | - | €223 | +€223 | |
| Profit (loss) for the period before taxes | 9903 | -€4,565 | €38,622 | +€43,187 | |
| Income taxes | 67/77 | - | €11,176 | +€11,176 | |
| Profit (loss) for the period | 9904 | -€4,565 | €27,446 | +€32,011 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,565 | €27,446 | +€32,011 |
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 21 October 2026 via checked.be.