Clavers: 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.
Clavers
Largest movements
- Cash +€172,563
up €172,563 (+85.4%), from €202,156 to €374,719
mainly Net result for the year (+€173,212) and Depreciation (+€22,328)
- Receivables within one year -€10,052
down €10,052 (-19.2%), from €52,275 to €42,223
- Reserves +€173,212
up €173,212 (+88.0%), from €196,754 to €369,966
- Tax, wage and social debts -€5,678
down €5,678 (-18.6%), from €30,488 to €24,810
- Taxes +€51,029
up €51,029 (+259.3%), from €19,676 to €70,705
- Gross operating margin +€27,349
up €27,349 (+11.4%), from €239,727 to €267,076
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 | €278,532 | €441,715 | +€163,183 | +58.6% |
| Fixed assets | 21/28 | €24,101 | €24,773 | +€672 | +2.8% |
| Tangible fixed assets | 22/27 | €24,101 | €24,773 | +€672 | +2.8% |
| Land and buildings | 22 | €2,987 | €1,659 | -€1,328 | -44.5% |
| Furniture and vehicles | 24 | €21,114 | €23,114 | +€2,000 | +9.5% |
| Current assets | 29/58 | €254,431 | €416,942 | +€162,511 | +63.9% |
| Amounts receivable within one year | 40/41 | €52,275 | €42,223 | -€10,052 | -19.2% |
| Trade receivables | 40 | €52,275 | €42,223 | -€10,052 | -19.2% |
| Cash at bank and in hand | 54/58 | €202,156 | €374,719 | +€172,563 | +85.4% |
| Total equity and liabilities | 10/49 | €278,532 | €441,715 | +€163,183 | +58.6% |
| Equity | 10/15 | €216,754 | €389,966 | +€173,212 | +79.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €196,754 | €369,966 | +€173,212 | +88.0% |
| Distributable reserves | 133 | €196,754 | €369,966 | +€173,212 | +88.0% |
| Amounts payable | 17/49 | €61,778 | €51,749 | -€10,029 | -16.2% |
| Amounts payable within one year | 42/48 | €61,778 | €51,749 | -€10,029 | -16.2% |
| Taxes, remuneration and social security | 45 | €30,488 | €24,810 | -€5,678 | -18.6% |
| Taxes | 450/3 | €30,488 | €24,810 | -€5,678 | -18.6% |
| Other amounts payable | 47/48 | €31,290 | €26,939 | -€4,351 | -13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,211 | €22,328 | +€1,117 | +5.3% |
| Other operating charges | 640/8 | €1,950 | €759 | -€1,191 | -61.1% |
| Gross operating margin | 9900 | €239,727 | €267,076 | +€27,349 | +11.4% |
| Operating profit (loss) | 9901 | €216,566 | €243,989 | +€27,423 | +12.7% |
| Financial charges | 65/66B | €136 | €72 | -€64 | -47.1% |
| Recurring financial charges | 65 | €136 | €72 | -€64 | -47.1% |
| Profit (loss) for the period before taxes | 9903 | €216,430 | €243,917 | +€27,487 | +12.7% |
| Income taxes | 67/77 | €19,676 | €70,705 | +€51,029 | +259.3% |
| Profit (loss) for the period | 9904 | €196,754 | €173,212 | -€23,542 | -12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €196,754 | €173,212 | -€23,542 | -12.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.