CLEUREN CONSULT: 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.
CLEUREN CONSULT
Largest movements
- Cash +€10,944
up €10,944 (+144%), from €7,584 to €18,528
mainly Depreciation (+€15,581) and Net result for the year (+€6,558)
- Tangible fixed assets -€7,877
down €7,877 (-11.4%), from €69,018 to €61,142
of which Furniture and vehicles: -€6,773
- Receivables within one year -€3,117
down €3,117 (-18.3%), from €17,063 to €13,946
of which Other amounts receivable: -€4,652
- Deferred charges and accrued income -€2,674
down €2,674 (-89.2%), from €2,996 to €323
- Debts after one year -€11,896
down €11,896 (-26.0%), from €45,761 to €33,864
- Reserves +€6,558
up €6,558 (+27.1%), from €24,199 to €30,757
- Tax, wage and social debts +€4,117
up €4,117 (+51.5%), from €7,990 to €12,107
- Trade debts -€2,659
down €2,659 (-51.5%), from €5,164 to €2,505
- Depreciation +€12,443
up €12,443 (+397%), from €3,138 to €15,581
- Gross operating margin +€4,601
up €4,601 (+20.9%), from €21,971 to €26,571
- Financial charges +€1,705
up €1,705 (+546%), from €312 to €2,017
- Taxes -€1,572
down €1,572 (-37.5%), from €4,196 to €2,623
- Financial income +€405
up €405 (+3,995%), from €10 to €415
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 | €96,662 | €93,938 | -€2,724 | -2.8% |
| Fixed assets | 21/28 | €69,018 | €61,142 | -€7,877 | -11.4% |
| Tangible fixed assets | 22/27 | €69,018 | €61,142 | -€7,877 | -11.4% |
| Plant, machinery and equipment | 23 | €3,310 | €2,207 | -€1,103 | -33.3% |
| Furniture and vehicles | 24 | €65,708 | €58,935 | -€6,773 | -10.3% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €27,644 | €32,796 | +€5,153 | +18.6% |
| Amounts receivable within one year | 40/41 | €17,063 | €13,946 | -€3,117 | -18.3% |
| Trade receivables | 40 | €12,412 | €13,946 | +€1,534 | +12.4% |
| Other amounts receivable | 41 | €4,652 | €0 | -€4,652 | -100% |
| Cash at bank and in hand | 54/58 | €7,584 | €18,528 | +€10,944 | +144% |
| Deferred charges and accrued income | 490/1 | €2,996 | €323 | -€2,674 | -89.2% |
| Total equity and liabilities | 10/49 | €96,662 | €93,938 | -€2,724 | -2.8% |
| Equity | 10/15 | €26,199 | €32,757 | +€6,558 | +25.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €24,199 | €30,757 | +€6,558 | +27.1% |
| Distributable reserves | 133 | €24,199 | €30,757 | +€6,558 | +27.1% |
| Amounts payable | 17/49 | €70,463 | €61,181 | -€9,282 | -13.2% |
| Amounts payable after more than one year | 17 | €45,761 | €33,864 | -€11,896 | -26.0% |
| Financial debts | 170/4 | €45,761 | €33,864 | -€11,896 | -26.0% |
| Amounts payable within one year | 42/48 | €24,702 | €27,317 | +€2,615 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €11,465 | €11,896 | +€431 | +3.8% |
| Trade debts | 44 | €5,164 | €2,505 | -€2,659 | -51.5% |
| Suppliers | 440/4 | €5,164 | €2,505 | -€2,659 | -51.5% |
| Taxes, remuneration and social security | 45 | €7,990 | €12,107 | +€4,117 | +51.5% |
| Taxes | 450/3 | €7,990 | €12,107 | +€4,117 | +51.5% |
| Other amounts payable | 47/48 | €82 | €807 | +€725 | +886% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,138 | €15,581 | +€12,443 | +397% |
| Other operating charges | 640/8 | €502 | €186 | -€317 | -63.0% |
| Non-recurring operating charges | 66A | €469 | €21 | -€448 | -95.5% |
| Gross operating margin | 9900 | €21,971 | €26,571 | +€4,601 | +20.9% |
| Operating profit (loss) | 9901 | €17,861 | €10,783 | -€7,078 | -39.6% |
| Financial income | 75/76B | €10 | €415 | +€405 | +3,995% |
| Recurring financial income | 75 | €10 | €415 | +€405 | +3,995% |
| Financial charges | 65/66B | €312 | €2,017 | +€1,705 | +546% |
| Recurring financial charges | 65 | €312 | €2,017 | +€1,705 | +546% |
| Profit (loss) for the period before taxes | 9903 | €17,559 | €9,181 | -€8,378 | -47.7% |
| Income taxes | 67/77 | €4,196 | €2,623 | -€1,572 | -37.5% |
| Profit (loss) for the period | 9904 | €13,363 | €6,558 | -€6,806 | -50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,363 | €6,558 | -€6,806 | -50.9% |
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 15 October 2026 via checked.be.