Clavis Computing: 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.
Clavis Computing
Largest movements
- Receivables within one year +€25,297
up €25,297 (+173%), from €14,594 to €39,891
of which Other amounts receivable: +€23,798
- Tangible fixed assets +€4,611
up €4,611 (+80.9%), from €5,698 to €10,309
of which Other tangible fixed assets: +€3,736
- Deferred charges and accrued income -€4,357
down €4,357 (-10.9%), from €40,093 to €35,736
- Cash +€2,720
up €2,720 (+2.1%), from €132,034 to €134,754
mainly Net result for the year (+€49,393) and Other debts (+€12,752)
- Other debts +€12,752
up €12,752 (+46.8%), from €27,257 to €40,009
- Reserves +€9,385
up €9,385 (+8.4%), from €111,894 to €121,278
- Tax, wage and social debts +€6,403
up €6,403 (+49.5%), from €12,934 to €19,337
of which Remuneration and social security: +€4,500
- Gross operating margin +€6,434
up €6,434 (+9.4%), from €68,522 to €74,956
- Financial charges -€2,771
down €2,771 (-91.5%), from €3,029 to €259
- Taxes +€2,206
up €2,206 (+12.0%), from €18,443 to €20,649
- Depreciation +€1,266
up €1,266 (+52.7%), from €2,401 to €3,667
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 | €192,419 | €220,690 | +€28,271 | +14.7% |
| Fixed assets | 21/28 | €5,698 | €10,309 | +€4,611 | +80.9% |
| Tangible fixed assets | 22/27 | €5,698 | €10,309 | +€4,611 | +80.9% |
| Plant, machinery and equipment | 23 | - | €2,784 | +€2,784 | |
| Furniture and vehicles | 24 | €4,771 | €2,862 | -€1,909 | -40.0% |
| Other tangible fixed assets | 26 | €927 | €4,663 | +€3,736 | +403% |
| Current assets | 29/58 | €186,721 | €210,382 | +€23,660 | +12.7% |
| Amounts receivable within one year | 40/41 | €14,594 | €39,891 | +€25,297 | +173% |
| Trade receivables | 40 | €14,594 | €16,093 | +€1,499 | +10.3% |
| Other amounts receivable | 41 | - | €23,798 | +€23,798 | |
| Cash at bank and in hand | 54/58 | €132,034 | €134,754 | +€2,720 | +2.1% |
| Deferred charges and accrued income | 490/1 | €40,093 | €35,736 | -€4,357 | -10.9% |
| Total equity and liabilities | 10/49 | €192,419 | €220,690 | +€28,271 | +14.7% |
| Equity | 10/15 | €146,909 | €156,294 | +€9,385 | +6.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €111,894 | €121,278 | +€9,385 | +8.4% |
| Distributable reserves | 133 | €111,894 | €121,278 | +€9,385 | +8.4% |
| Profit (loss) carried forward | 14 | €28,816 | €28,816 | = | 0.0% |
| Amounts payable | 17/49 | €45,510 | €64,397 | +€18,886 | +41.5% |
| Amounts payable within one year | 42/48 | €43,624 | €64,122 | +€20,498 | +47.0% |
| Trade debts | 44 | €3,433 | €4,776 | +€1,343 | +39.1% |
| Suppliers | 440/4 | €3,433 | €4,776 | +€1,343 | +39.1% |
| Taxes, remuneration and social security | 45 | €12,934 | €19,337 | +€6,403 | +49.5% |
| Taxes | 450/3 | €12,934 | €14,837 | +€1,903 | +14.7% |
| Remuneration and social security | 454/9 | - | €4,500 | +€4,500 | |
| Other amounts payable | 47/48 | €27,257 | €40,009 | +€12,752 | +46.8% |
| Accrued charges and deferred income | 492/3 | €1,886 | €275 | -€1,611 | -85.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,401 | €3,667 | +€1,266 | +52.7% |
| Other operating charges | 640/8 | €852 | €988 | +€136 | +16.0% |
| Gross operating margin | 9900 | €68,522 | €74,956 | +€6,434 | +9.4% |
| Operating profit (loss) | 9901 | €65,269 | €70,301 | +€5,032 | +7.7% |
| Financial income | 75/76B | €133 | - | -€133 | |
| Recurring financial income | 75 | €133 | - | -€133 | |
| Financial charges | 65/66B | €3,029 | €259 | -€2,771 | -91.5% |
| Recurring financial charges | 65 | €3,029 | €259 | -€2,771 | -91.5% |
| Profit (loss) for the period before taxes | 9903 | €62,373 | €70,042 | +€7,670 | +12.3% |
| Income taxes | 67/77 | €18,443 | €20,649 | +€2,206 | +12.0% |
| Profit (loss) for the period | 9904 | €43,930 | €49,393 | +€5,464 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €43,930 | €49,393 | +€5,464 | +12.4% |
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 17 October 2026 via checked.be.