CLERENS: 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.
CLERENS
Largest movements
- Receivables within one year -€453,864
down €453,864 (-54.9%), from €826,659 to €372,795
of which Trade receivables: -€471,509
- Cash -€335,202
down €335,202 (-32.7%), from €1.0m to €689,849
mainly Advances received (-€421,271) and Investment in fixed assets (net) (-€314,667)
- Financial fixed assets +€193,359
new in 2024: €193,359
- Intangible fixed assets +€102,518
up €102,518 (+94.9%), from €108,000 to €210,518
- Advances received -€421,271
down €421,271 (-56.2%), from €749,611 to €328,340
- Trade debts -€171,143
down €171,143 (-54.9%), from €311,490 to €140,347
of which Suppliers: -€170,871
- Tax, wage and social debts +€49,414
up €49,414 (+7.6%), from €648,196 to €697,610
of which Remuneration and social security: +€111,242
- Reserves +€38,000
up €38,000 (+24.5%), from €155,000 to €193,000
- Other debts +€23,121
up €23,121 (+647.1%), from €3,573 to €26,694
- Financial income +€470,473
up €470,473 (+2085.5%), from €22,559 to €493,032
- Gross operating margin -€392,282
down €392,282 (-14.7%), from €2.7m to €2.3m
- Staff costs +€283,903
up €283,903 (+12.2%), from €2.3m to €2.6m
- Taxes -€75,303
down €75,303 (-71.7%), from €105,085 to €29,782
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,959,710 | €1,486,131 | -€473,579 | -24.2% |
| Fixed assets | 21/28 | €108,000 | €405,055 | +€297,055 | +275.1% |
| Intangible fixed assets | 21 | €108,000 | €210,518 | +€102,518 | +94.9% |
| Tangible fixed assets | 22/27 | - | €1,178 | +€1,178 | |
| Furniture and vehicles | 24 | - | €1,178 | +€1,178 | |
| Financial fixed assets | 28 | - | €193,359 | +€193,359 | |
| Current assets | 29/58 | €1,851,710 | €1,081,076 | -€770,634 | -41.6% |
| Amounts receivable within one year | 40/41 | €826,659 | €372,795 | -€453,864 | -54.9% |
| Trade receivables | 40 | €610,647 | €139,138 | -€471,509 | -77.2% |
| Other amounts receivable | 41 | €216,012 | €233,657 | +€17,645 | +8.2% |
| Cash at bank and in hand | 54/58 | €1,025,051 | €689,849 | -€335,202 | -32.7% |
| Deferred charges and accrued income | 490/1 | - | €18,432 | +€18,432 | |
| Total equity and liabilities | 10/49 | €1,959,710 | €1,486,131 | -€473,579 | -24.2% |
| Equity | 10/15 | €223,934 | €263,436 | +€39,502 | +17.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €155,000 | €193,000 | +€38,000 | +24.5% |
| Distributable reserves | 133 | €155,000 | €193,000 | +€38,000 | +24.5% |
| Profit (loss) carried forward | 14 | €7,434 | €8,936 | +€1,502 | +20.2% |
| Amounts payable | 17/49 | €1,735,776 | €1,222,695 | -€513,081 | -29.6% |
| Amounts payable within one year | 42/48 | €1,712,870 | €1,192,991 | -€519,879 | -30.4% |
| Trade debts | 44 | €311,490 | €140,347 | -€171,143 | -54.9% |
| Suppliers | 440/4 | €311,218 | €140,347 | -€170,871 | -54.9% |
| Bills of exchange payable | 441 | €272 | - | -€272 | |
| Advances received on contracts in progress | 46 | €749,611 | €328,340 | -€421,271 | -56.2% |
| Taxes, remuneration and social security | 45 | €648,196 | €697,610 | +€49,414 | +7.6% |
| Taxes | 450/3 | €229,629 | €167,801 | -€61,828 | -26.9% |
| Remuneration and social security | 454/9 | €418,567 | €529,809 | +€111,242 | +26.6% |
| Other amounts payable | 47/48 | €3,573 | €26,694 | +€23,121 | +647.1% |
| Accrued charges and deferred income | 492/3 | €22,906 | €29,704 | +€6,798 | +29.7% |
| Remuneration, social security and pensions | 62 | €2,329,124 | €2,613,027 | +€283,903 | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,806 | €17,612 | +€3,806 | +27.6% |
| Other operating charges | 640/8 | €21,124 | €22,023 | +€899 | +4.3% |
| Gross operating margin | 9900 | €2,664,559 | €2,272,277 | -€392,282 | -14.7% |
| Operating profit (loss) | 9901 | €300,505 | -€380,385 | -€680,890 | |
| Financial income | 75/76B | €22,559 | €493,032 | +€470,473 | +2085.5% |
| Recurring financial income | 75 | €22,559 | €493,032 | +€470,473 | +2085.5% |
| Financial charges | 65/66B | €55,545 | €43,363 | -€12,182 | -21.9% |
| Recurring financial charges | 65 | €55,545 | €43,363 | -€12,182 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €267,519 | €69,284 | -€198,235 | -74.1% |
| Income taxes | 67/77 | €105,085 | €29,782 | -€75,303 | -71.7% |
| Profit (loss) for the period | 9904 | €162,434 | €39,502 | -€122,932 | -75.7% |
| Profit (loss) for the period to be appropriated | 9905 | €162,434 | €39,502 | -€122,932 | -75.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.