CLERVYLL: 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.
CLERVYLL
Largest movements
- Stocks and contracts -€5,652
down €5,652 (-32.1%), from €17,619 to €11,967
- Tangible fixed assets -€4,474
down €4,474 (-2.7%), from €168,273 to €163,799
of which Land and buildings: -€4,474
- Debts after one year -€9,947
down €9,947 (-39.4%), from €25,265 to €15,318
- Other debts -€3,326
down €3,326 (-13.1%), from €25,446 to €22,120
- Gross operating margin -€673
down €673 (-6.8%), from €9,831 to €9,158
- Financial charges -€283
down €283 (-19.8%), from €1,430 to €1,147
- Other operating charges +€101
up €101 (+2.9%), from €3,453 to €3,555
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 | €193,370 | €182,203 | -€11,167 | -5.8% |
| Fixed assets | 21/28 | €168,273 | €163,799 | -€4,474 | -2.7% |
| Tangible fixed assets | 22/27 | €168,273 | €163,799 | -€4,474 | -2.7% |
| Land and buildings | 22 | €168,273 | €163,799 | -€4,474 | -2.7% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €25,097 | €18,404 | -€6,693 | -26.7% |
| Stocks and contracts in progress | 3 | €17,619 | €11,967 | -€5,652 | -32.1% |
| Stocks | 30/36 | €17,619 | €11,967 | -€5,652 | -32.1% |
| Amounts receivable within one year | 40/41 | €2,661 | €2,661 | = | 0.0% |
| Trade receivables | 40 | €2,661 | €2,661 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,148 | €1,755 | -€1,393 | -44.3% |
| Deferred charges and accrued income | 490/1 | €1,670 | €2,022 | +€352 | +21.1% |
| Total equity and liabilities | 10/49 | €193,370 | €182,203 | -€11,167 | -5.8% |
| Equity | 10/15 | €129,085 | €129,100 | +€15 | 0.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €67,112 | €67,127 | +€15 | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €60,914 | €60,930 | +€15 | 0.0% |
| Amounts payable | 17/49 | €64,285 | €53,103 | -€11,182 | -17.4% |
| Amounts payable after more than one year | 17 | €25,265 | €15,318 | -€9,947 | -39.4% |
| Financial debts | 170/4 | €25,265 | €15,318 | -€9,947 | -39.4% |
| Amounts payable within one year | 42/48 | €39,020 | €37,785 | -€1,235 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €9,739 | €9,947 | +€207 | +2.1% |
| Trade debts | 44 | €2,674 | €4,428 | +€1,754 | +65.6% |
| Suppliers | 440/4 | €2,674 | €4,428 | +€1,754 | +65.6% |
| Taxes, remuneration and social security | 45 | €1,161 | €1,290 | +€129 | +11.1% |
| Taxes | 450/3 | €1,161 | €1,290 | +€129 | +11.1% |
| Other amounts payable | 47/48 | €25,446 | €22,120 | -€3,326 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,474 | €4,474 | -€0 | 0.0% |
| Other operating charges | 640/8 | €3,453 | €3,555 | +€101 | +2.9% |
| Gross operating margin | 9900 | €9,831 | €9,158 | -€673 | -6.8% |
| Operating profit (loss) | 9901 | €1,904 | €1,130 | -€774 | -40.7% |
| Financial income | 75/76B | €0 | €32 | +€32 | +7902.5% |
| Recurring financial income | 75 | €0 | €32 | +€32 | +7902.5% |
| Financial charges | 65/66B | €1,430 | €1,147 | -€283 | -19.8% |
| Recurring financial charges | 65 | €1,430 | €1,147 | -€283 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €475 | €15 | -€460 | -96.8% |
| Income taxes | 67/77 | €43 | €0 | -€43 | -100.0% |
| Profit (loss) for the period | 9904 | €432 | €15 | -€417 | -96.5% |
| Profit (loss) for the period to be appropriated | 9905 | €432 | €15 | -€417 | -96.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.