CLEVANO: 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.
CLEVANO
Largest movements
- Cash +€3,390
up €3,390 (+9.8%), from €34,521 to €37,911
mainly Depreciation (+€4,628) and Net result for the year (+€2,296)
- Tangible fixed assets -€2,046
down €2,046 (-29.2%), from €7,000 to €4,954
of which Furniture and vehicles: -€1,896
- Receivables within one year -€1,309
down €1,309 (-12.5%), from €10,481 to €9,172
of which Trade receivables: -€1,226
- Reserves +€2,296
up €2,296 (+5.2%), from €43,852 to €46,148
- Tax, wage and social debts -€1,829
down €1,829 (-16.8%), from €10,910 to €9,081
- Gross operating margin -€7,372
down €7,372 (-43.5%), from €16,955 to €9,582
- Taxes -€1,254
down €1,254 (-37.0%), from €3,388 to €2,133
- Depreciation +€770
up €770 (+20.0%), from €3,858 to €4,628
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 | €57,933 | €58,130 | +€197 | +0.3% |
| Fixed assets | 21/28 | €12,211 | €10,316 | -€1,895 | -15.5% |
| Intangible fixed assets | 21 | €5,211 | €5,362 | +€151 | +2.9% |
| Tangible fixed assets | 22/27 | €7,000 | €4,954 | -€2,046 | -29.2% |
| Plant, machinery and equipment | 23 | €412 | €262 | -€150 | -36.4% |
| Furniture and vehicles | 24 | €6,588 | €4,692 | -€1,896 | -28.8% |
| Current assets | 29/58 | €45,722 | €47,815 | +€2,092 | +4.6% |
| Amounts receivable within one year | 40/41 | €10,481 | €9,172 | -€1,309 | -12.5% |
| Trade receivables | 40 | €10,397 | €9,172 | -€1,226 | -11.8% |
| Other amounts receivable | 41 | €84 | €0 | -€84 | -100.0% |
| Cash at bank and in hand | 54/58 | €34,521 | €37,911 | +€3,390 | +9.8% |
| Deferred charges and accrued income | 490/1 | €720 | €732 | +€11 | +1.6% |
| Total equity and liabilities | 10/49 | €57,933 | €58,130 | +€197 | +0.3% |
| Equity | 10/15 | €44,852 | €47,148 | +€2,296 | +5.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €43,852 | €46,148 | +€2,296 | +5.2% |
| Distributable reserves | 133 | €43,852 | €46,148 | +€2,296 | +5.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,081 | €10,982 | -€2,099 | -16.0% |
| Amounts payable within one year | 42/48 | €13,081 | €10,982 | -€2,099 | -16.0% |
| Trade debts | 44 | €453 | €728 | +€276 | +60.8% |
| Suppliers | 440/4 | €453 | €728 | +€276 | +60.8% |
| Taxes, remuneration and social security | 45 | €10,910 | €9,081 | -€1,829 | -16.8% |
| Taxes | 450/3 | €10,910 | €9,081 | -€1,829 | -16.8% |
| Other amounts payable | 47/48 | €1,718 | €1,173 | -€545 | -31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,858 | €4,628 | +€770 | +20.0% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €16,955 | €9,582 | -€7,372 | -43.5% |
| Operating profit (loss) | 9901 | €12,583 | €4,427 | -€8,157 | -64.8% |
| Financial income | 75/76B | €7 | €4 | -€3 | -38.1% |
| Recurring financial income | 75 | €7 | €4 | -€3 | -38.1% |
| Financial charges | 65/66B | €132 | €1 | -€131 | -99.0% |
| Recurring financial charges | 65 | €132 | €1 | -€131 | -99.0% |
| Profit (loss) for the period before taxes | 9903 | €12,458 | €4,430 | -€8,029 | -64.4% |
| Income taxes | 67/77 | €3,388 | €2,133 | -€1,254 | -37.0% |
| Profit (loss) for the period | 9904 | €9,070 | €2,296 | -€6,774 | -74.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,070 | €2,296 | -€6,774 | -74.7% |
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 12 October 2026 via checked.be.