CLEVER CONSULTING: 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.
CLEVER CONSULTING
Largest movements
- Deferred charges and accrued income +€42,819
up €42,819 (+1,483%), from €2,887 to €45,707
- Financial fixed assets -€38,440
down €38,440 (-100%), from €38,440 to €0
- Cash -€11,815
down €11,815 (-17.8%), from €66,238 to €54,423
mainly Contributions, distributions and other (-€168,742) and Deferred charges and accrued income (-€42,819)
- Tangible fixed assets -€4,960
down €4,960 (-15.1%), from €32,839 to €27,879
of which Land and buildings: -€3,050
- Receivables within one year +€3,916
up €3,916 (+8.9%), from €43,922 to €47,839
of which Trade receivables: +€3,916
- Reserves -€54,977
down €54,977 (-56.6%), from €97,077 to €42,100
of which Distributable reserves: -€97,077
- Other debts +€32,402
up €32,402 (+66.0%), from €49,099 to €81,501
- Tax, wage and social debts +€13,197
up €13,197 (+78.1%), from €16,894 to €30,091
- Gross operating margin +€27,158
up €27,158 (+20.4%), from €132,837 to €159,994
- Taxes +€7,663
up €7,663 (+29.0%), from €26,430 to €34,093
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 | €184,327 | €175,848 | -€8,479 | -4.6% |
| Fixed assets | 21/28 | €71,279 | €27,879 | -€43,400 | -60.9% |
| Tangible fixed assets | 22/27 | €32,839 | €27,879 | -€4,960 | -15.1% |
| Land and buildings | 22 | €25,124 | €22,074 | -€3,050 | -12.1% |
| Plant, machinery and equipment | 23 | €386 | €136 | -€250 | -64.8% |
| Furniture and vehicles | 24 | €6,518 | €5,494 | -€1,025 | -15.7% |
| Other tangible fixed assets | 26 | €811 | €175 | -€635 | -78.4% |
| Financial fixed assets | 28 | €38,440 | €0 | -€38,440 | -100% |
| Current assets | 29/58 | €113,048 | €147,969 | +€34,921 | +30.9% |
| Amounts receivable within one year | 40/41 | €43,922 | €47,839 | +€3,916 | +8.9% |
| Trade receivables | 40 | €43,922 | €47,839 | +€3,916 | +8.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €66,238 | €54,423 | -€11,815 | -17.8% |
| Deferred charges and accrued income | 490/1 | €2,887 | €45,707 | +€42,819 | +1,483% |
| Total equity and liabilities | 10/49 | €184,327 | €175,848 | -€8,479 | -4.6% |
| Equity | 10/15 | €115,677 | €60,700 | -€54,977 | -47.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €97,077 | €42,100 | -€54,977 | -56.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | - | €42,100 | +€42,100 | |
| Distributable reserves | 133 | €97,077 | €0 | -€97,077 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €68,650 | €115,148 | +€46,498 | +67.7% |
| Amounts payable within one year | 42/48 | €67,942 | €114,228 | +€46,285 | +68.1% |
| Trade debts | 44 | €1,949 | €2,635 | +€686 | +35.2% |
| Suppliers | 440/4 | €1,949 | €2,635 | +€686 | +35.2% |
| Taxes, remuneration and social security | 45 | €16,894 | €30,091 | +€13,197 | +78.1% |
| Taxes | 450/3 | €16,894 | €30,091 | +€13,197 | +78.1% |
| Other amounts payable | 47/48 | €49,099 | €81,501 | +€32,402 | +66.0% |
| Accrued charges and deferred income | 492/3 | €707 | €920 | +€213 | +30.1% |
| Non-recurring operating income | 76A | €8,854 | €0 | -€8,854 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,024 | €6,160 | +€136 | +2.3% |
| Other operating charges | 640/8 | €2,076 | €2,246 | +€170 | +8.2% |
| Gross operating margin | 9900 | €132,837 | €159,994 | +€27,158 | +20.4% |
| Operating profit (loss) | 9901 | €124,736 | €151,589 | +€26,852 | +21.5% |
| Financial income | 75/76B | €344 | €306 | -€38 | -10.9% |
| Recurring financial income | 75 | €344 | €306 | -€38 | -10.9% |
| Financial charges | 65/66B | €3,433 | €4,037 | +€604 | +17.6% |
| Recurring financial charges | 65 | €3,433 | €4,037 | +€604 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | €121,647 | €147,858 | +€26,211 | +21.5% |
| Income taxes | 67/77 | €26,430 | €34,093 | +€7,663 | +29.0% |
| Profit (loss) for the period | 9904 | €95,217 | €113,765 | +€18,548 | +19.5% |
| Transfer to tax-exempt reserves | 689 | - | €42,100 | +€42,100 | |
| Profit (loss) for the period to be appropriated | 9905 | €95,217 | €71,665 | -€23,552 | -24.7% |
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 21 October 2026 via checked.be.