CLEV: 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.
CLEV
Largest movements
- Cash +€21,685
up €21,685 (+159.1%), from €13,633 to €35,318
mainly Net result for the year (+€34,499) and Trade debts (+€1,799)
- Tangible fixed assets +€8,174
up €8,174 (+231.6%), from €3,529 to €11,703
of which Furniture and vehicles: +€9,449
- Receivables within one year +€5,477
up €5,477 (+51.8%), from €10,581 to €16,058
of which Other amounts receivable: +€4,727
- Deferred charges and accrued income +€1,731
new in 2025: €1,731
- Reserves +€34,499
up €34,499 (+249.0%), from €13,853 to €48,352
- Trade debts +€1,799
new in 2025: €1,799
- Tax, wage and social debts +€1,448
up €1,448 (+13.5%), from €10,699 to €12,147
- Accrued charges and deferred income -€680
down €680 (-57.1%), from €1,192 to €512
- Gross operating margin +€33,555
up €33,555 (+165.2%), from €20,313 to €53,868
- Taxes +€10,967
up €10,967 (+182.8%), from €6,000 to €16,967
- Depreciation +€1,280
up €1,280 (+431.3%), from €297 to €1,577
- Other operating charges +€657
up €657 (+402.5%), from €163 to €820
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 | €27,744 | €64,809 | +€37,066 | +133.6% |
| Fixed assets | 21/28 | €3,529 | €11,703 | +€8,174 | +231.6% |
| Tangible fixed assets | 22/27 | €3,529 | €11,703 | +€8,174 | +231.6% |
| Plant, machinery and equipment | 23 | €3,529 | €2,254 | -€1,275 | -36.1% |
| Furniture and vehicles | 24 | - | €9,449 | +€9,449 | |
| Current assets | 29/58 | €24,215 | €53,107 | +€28,892 | +119.3% |
| Amounts receivable within one year | 40/41 | €10,581 | €16,058 | +€5,477 | +51.8% |
| Trade receivables | 40 | €8,802 | €9,551 | +€749 | +8.5% |
| Other amounts receivable | 41 | €1,780 | €6,507 | +€4,727 | +265.6% |
| Cash at bank and in hand | 54/58 | €13,633 | €35,318 | +€21,685 | +159.1% |
| Deferred charges and accrued income | 490/1 | - | €1,731 | +€1,731 | |
| Total equity and liabilities | 10/49 | €27,744 | €64,809 | +€37,066 | +133.6% |
| Equity | 10/15 | €15,853 | €50,352 | +€34,499 | +217.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €13,853 | €48,352 | +€34,499 | +249.0% |
| Distributable reserves | 133 | €13,853 | €48,352 | +€34,499 | +249.0% |
| Amounts payable | 17/49 | €11,891 | €14,458 | +€2,567 | +21.6% |
| Amounts payable within one year | 42/48 | €10,699 | €13,946 | +€3,247 | +30.3% |
| Trade debts | 44 | - | €1,799 | +€1,799 | |
| Suppliers | 440/4 | - | €1,799 | +€1,799 | |
| Taxes, remuneration and social security | 45 | €10,699 | €12,147 | +€1,448 | +13.5% |
| Taxes | 450/3 | €10,699 | €12,147 | +€1,448 | +13.5% |
| Accrued charges and deferred income | 492/3 | €1,192 | €512 | -€680 | -57.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €297 | €1,577 | +€1,280 | +431.3% |
| Other operating charges | 640/8 | €163 | €820 | +€657 | +402.5% |
| Gross operating margin | 9900 | €20,313 | €53,868 | +€33,555 | +165.2% |
| Operating profit (loss) | 9901 | €19,853 | €51,471 | +€31,618 | +159.3% |
| Financial income | 75/76B | - | €143 | +€143 | |
| Recurring financial income | 75 | - | €143 | +€143 | |
| Financial charges | 65/66B | - | €148 | +€148 | |
| Recurring financial charges | 65 | - | €148 | +€148 | |
| Profit (loss) for the period before taxes | 9903 | €19,853 | €51,466 | +€31,612 | +159.2% |
| Income taxes | 67/77 | €6,000 | €16,967 | +€10,967 | +182.8% |
| Profit (loss) for the period | 9904 | €13,853 | €34,499 | +€20,646 | +149.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,853 | €34,499 | +€20,646 | +149.0% |
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 1 October 2026 via checked.be.