CLAVIS SYSTEMS: what changed
Two fiscal 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 SYSTEMS
Largest movements
- Cash -€291
down €291 (-5.8%), from €4,993 to €4,702
mainly Net result for the year (-€269) and Receivables within one year (-€146)
- Receivables within one year +€146
up €146 (+24.6%), from €593 to €739
- Stocks and contracts -€124
down €124 (-3.3%), from €3,750 to €3,627
- Profit (loss) carried forward -€269
down €269 (-8.7%), from -€3,080 to -€3,349
- Other operating charges +€192
up €192 (+42.3%), from €454 to €646
- Gross operating margin -€128
down €128 (-25.3%), from €504 to €377
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 | €9,337 | €9,067 | -€269 | -2.9% |
| Current assets | 29/58 | €9,337 | €9,067 | -€269 | -2.9% |
| Stocks and contracts in progress | 3 | €3,750 | €3,627 | -€124 | -3.3% |
| Stocks | 30/36 | €3,750 | €3,627 | -€124 | -3.3% |
| Amounts receivable within one year | 40/41 | €593 | €739 | +€146 | +24.6% |
| Other amounts receivable | 41 | €593 | €739 | +€146 | +24.6% |
| Cash at bank and in hand | 54/58 | €4,993 | €4,702 | -€291 | -5.8% |
| Total equity and liabilities | 10/49 | €9,337 | €9,067 | -€269 | -2.9% |
| Equity | 10/15 | €9,320 | €9,051 | -€269 | -2.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,080 | -€3,349 | -€269 | -8.7% |
| Amounts payable | 17/49 | €16 | €16 | = | 0.0% |
| Amounts payable within one year | 42/48 | €16 | €16 | = | 0.0% |
| Other amounts payable | 47/48 | €16 | €16 | = | 0.0% |
| Other operating charges | 640/8 | €454 | €646 | +€192 | +42.3% |
| Gross operating margin | 9900 | €504 | €377 | -€128 | -25.3% |
| Operating profit (loss) | 9901 | €50 | -€269 | -€320 | |
| Financial charges | 65/66B | €0 | - | -€0 | |
| Recurring financial charges | 65 | €0 | - | -€0 | |
| Profit (loss) for the period before taxes | 9903 | €50 | -€269 | -€320 | |
| Profit (loss) for the period | 9904 | €50 | -€269 | -€320 | |
| Profit (loss) for the period to be appropriated | 9905 | €50 | -€269 | -€320 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.