CLAVIMIAL TECHNICAL SOLUTIONS: 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.
CLAVIMIAL TECHNICAL SOLUTIONS
Largest movements
- Deferred charges and accrued income +€33,090
up €33,090 (+3,936%), from €841 to €33,931
- Cash +€32,499
up €32,499 (+218%), from €14,879 to €47,379
mainly Trade debts (+€63,046) and Other debts (+€23,282)
- Tangible fixed assets -€19,630
down €19,630 (-31.9%), from €61,562 to €41,932
of which Leasing and similar rights: -€17,320
- Receivables within one year +€18,787
up €18,787 (+92.9%), from €20,221 to €39,008
of which Trade receivables: +€17,421
- Trade debts +€63,046
up €63,046 (+507%), from €12,440 to €75,487
- Other debts +€23,282
up €23,282 (+1,355%), from €1,718 to €25,000
- Debts after one year -€13,968
down €13,968 (-40.4%), from €34,543 to €20,575
- Reserves -€9,319
down €9,319 (-35.6%), from €26,160 to €16,841
- Gross operating margin +€14,180
up €14,180 (+45.7%), from €31,037 to €45,217
- Taxes +€3,807
up €3,807 (+170%), from €2,238 to €6,046
- Financial charges -€587
down €587 (-23.9%), from €2,459 to €1,872
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 | €97,503 | €162,249 | +€64,747 | +66.4% |
| Fixed assets | 21/28 | €61,562 | €41,932 | -€19,630 | -31.9% |
| Tangible fixed assets | 22/27 | €61,562 | €41,932 | -€19,630 | -31.9% |
| Plant, machinery and equipment | 23 | €1,727 | €786 | -€941 | -54.5% |
| Furniture and vehicles | 24 | €3,794 | €2,426 | -€1,369 | -36.1% |
| Leasing and similar rights | 25 | €56,041 | €38,721 | -€17,320 | -30.9% |
| Current assets | 29/58 | €35,941 | €120,317 | +€84,376 | +235% |
| Amounts receivable within one year | 40/41 | €20,221 | €39,008 | +€18,787 | +92.9% |
| Trade receivables | 40 | €15,015 | €32,436 | +€17,421 | +116% |
| Other amounts receivable | 41 | €5,206 | €6,572 | +€1,366 | +26.2% |
| Cash at bank and in hand | 54/58 | €14,879 | €47,379 | +€32,499 | +218% |
| Deferred charges and accrued income | 490/1 | €841 | €33,931 | +€33,090 | +3,936% |
| Total equity and liabilities | 10/49 | €97,503 | €162,249 | +€64,747 | +66.4% |
| Equity | 10/15 | €31,160 | €21,841 | -€9,319 | -29.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €26,160 | €16,841 | -€9,319 | -35.6% |
| Distributable reserves | 133 | €26,160 | €16,841 | -€9,319 | -35.6% |
| Amounts payable | 17/49 | €66,343 | €140,408 | +€74,065 | +112% |
| Amounts payable after more than one year | 17 | €34,543 | €20,575 | -€13,968 | -40.4% |
| Financial debts | 170/4 | €34,543 | €20,575 | -€13,968 | -40.4% |
| Amounts payable within one year | 42/48 | €29,924 | €117,738 | +€87,814 | +293% |
| Current portion of amounts payable after more than one year | 42 | €13,352 | €13,968 | +€615 | +4.6% |
| Trade debts | 44 | €12,440 | €75,487 | +€63,046 | +507% |
| Suppliers | 440/4 | €12,440 | €75,487 | +€63,046 | +507% |
| Taxes, remuneration and social security | 45 | €2,413 | €3,284 | +€871 | +36.1% |
| Taxes | 450/3 | €2,413 | €3,284 | +€871 | +36.1% |
| Other amounts payable | 47/48 | €1,718 | €25,000 | +€23,282 | +1,355% |
| Accrued charges and deferred income | 492/3 | €1,876 | €2,095 | +€219 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,281 | €21,124 | -€157 | -0.7% |
| Other operating charges | 640/8 | €707 | €729 | +€22 | +3.1% |
| Gross operating margin | 9900 | €31,037 | €45,217 | +€14,180 | +45.7% |
| Operating profit (loss) | 9901 | €9,049 | €23,365 | +€14,315 | +158% |
| Financial income | 75/76B | €179 | €234 | +€54 | +30.3% |
| Recurring financial income | 75 | €179 | €234 | +€54 | +30.3% |
| Financial charges | 65/66B | €2,459 | €1,872 | -€587 | -23.9% |
| Recurring financial charges | 65 | €2,459 | €1,872 | -€587 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €6,770 | €21,727 | +€14,957 | +221% |
| Income taxes | 67/77 | €2,238 | €6,046 | +€3,807 | +170% |
| Profit (loss) for the period | 9904 | €4,532 | €15,681 | +€11,149 | +246% |
| Profit (loss) for the period to be appropriated | 9905 | €4,532 | €15,681 | +€11,149 | +246% |
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 16 October 2026 via checked.be.