Claver Retail: 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.
Claver Retail
Largest movements
- Tangible fixed assets -€57,711
down €57,711 (-19.1%), from €301,500 to €243,790
of which Other tangible fixed assets: -€51,747
- Cash +€15,681
up €15,681 (+56.3%), from €27,867 to €43,548
mainly Depreciation (+€75,324) and Trade debts (+€69,227)
- Profit (loss) carried forward -€79,613
down €79,613 (-79.9%), from -€99,653 to -€179,266
- Trade debts +€69,227
up €69,227 (+23.0%), from €301,417 to €370,644
- Debts after one year -€59,041
down €59,041 (-30.6%), from €193,239 to €134,197
- Other debts +€31,216
up €31,216 (+3,190%), from €978 to €32,195
- Current portion of long-term debt -€10,742
down €10,742 (-13.0%), from €82,472 to €71,730
- Gross operating margin +€72,653
up €72,653 (+40.1%), from €181,254 to €253,907
- Staff costs +€30,010
up €30,010 (+14.3%), from €209,775 to €239,785
- Depreciation +€10,510
up €10,510 (+16.2%), from €64,814 to €75,324
- Financial charges +€9,146
up €9,146 (+105%), from €8,701 to €17,847
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.
Derived cash bridge
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €517,755 | €470,954 | -€46,801 | -9.0% |
| Fixed assets | 21/28 | €301,500 | €243,790 | -€57,711 | -19.1% |
| Tangible fixed assets | 22/27 | €301,500 | €243,790 | -€57,711 | -19.1% |
| Plant, machinery and equipment | 23 | €9,381 | €5,780 | -€3,601 | -38.4% |
| Furniture and vehicles | 24 | €9,053 | €6,690 | -€2,363 | -26.1% |
| Other tangible fixed assets | 26 | €283,066 | €231,320 | -€51,747 | -18.3% |
| Current assets | 29/58 | €216,255 | €227,164 | +€10,909 | +5.0% |
| Amounts receivable after more than one year | 29 | €75,000 | €75,000 | = | 0.0% |
| Other amounts receivable | 291 | €75,000 | €75,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €84,815 | €84,815 | = | 0.0% |
| Stocks | 30/36 | €84,815 | €84,815 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,459 | €19,279 | -€3,180 | -14.2% |
| Trade receivables | 40 | €15,632 | €15,739 | +€106 | +0.7% |
| Other amounts receivable | 41 | €6,827 | €3,540 | -€3,287 | -48.1% |
| Cash at bank and in hand | 54/58 | €27,867 | €43,548 | +€15,681 | +56.3% |
| Deferred charges and accrued income | 490/1 | €6,114 | €4,523 | -€1,592 | -26.0% |
| Total equity and liabilities | 10/49 | €517,755 | €470,954 | -€46,801 | -9.0% |
| Equity | 10/15 | -€78,653 | -€158,266 | -€79,613 | -101% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€99,653 | -€179,266 | -€79,613 | -79.9% |
| Amounts payable | 17/49 | €596,408 | €629,219 | +€32,811 | +5.5% |
| Amounts payable after more than one year | 17 | €193,239 | €134,197 | -€59,041 | -30.6% |
| Financial debts | 170/4 | €193,239 | €134,197 | -€59,041 | -30.6% |
| Amounts payable within one year | 42/48 | €403,170 | €495,022 | +€91,853 | +22.8% |
| Current portion of amounts payable after more than one year | 42 | €82,472 | €71,730 | -€10,742 | -13.0% |
| Trade debts | 44 | €301,417 | €370,644 | +€69,227 | +23.0% |
| Suppliers | 440/4 | €301,417 | €370,644 | +€69,227 | +23.0% |
| Taxes, remuneration and social security | 45 | €18,302 | €20,453 | +€2,151 | +11.8% |
| Remuneration and social security | 454/9 | €18,302 | €20,453 | +€2,151 | +11.8% |
| Other amounts payable | 47/48 | €978 | €32,195 | +€31,216 | +3,190% |
| Non-recurring operating income | 76A | €6,002 | €3,871 | -€2,131 | -35.5% |
| Remuneration, social security and pensions | 62 | €209,775 | €239,785 | +€30,010 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,814 | €75,324 | +€10,510 | +16.2% |
| Other operating charges | 640/8 | €516 | €564 | +€48 | +9.3% |
| Gross operating margin | 9900 | €181,254 | €253,907 | +€72,653 | +40.1% |
| Operating profit (loss) | 9901 | -€93,851 | -€61,766 | +€32,085 | +34.2% |
| Financial income | 75/76B | €211 | €0 | -€210 | -99.8% |
| Recurring financial income | 75 | €211 | €0 | -€210 | -99.8% |
| Financial charges | 65/66B | €8,701 | €17,847 | +€9,146 | +105% |
| Recurring financial charges | 65 | €8,701 | €17,847 | +€9,146 | +105% |
| Profit (loss) for the period before taxes | 9903 | -€102,342 | -€79,613 | +€22,729 | +22.2% |
| Profit (loss) for the period | 9904 | -€102,342 | -€79,613 | +€22,729 | +22.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€102,342 | -€79,613 | +€22,729 | +22.2% |
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 21 October 2026 via checked.be.