Clever Control: 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 Control
Largest movements
- Receivables within one year -€31,610
down €31,610 (-24.4%), from €129,373 to €97,763
of which Trade receivables: -€36,911
- Reserves +€41,928
up €41,928 (+8.2%), from €509,084 to €551,012
of which Distributable reserves: +€41,928
- Other debts -€35,490
down €35,490 (-51.9%), from €68,406 to €32,917
- Short-term financial debts -€28,746
down €28,746 (-61.4%), from €46,829 to €18,083
- Tax, wage and social debts -€11,958
down €11,958 (-14.6%), from €81,793 to €69,836
- Gross operating margin -€62,088
down €62,088 (-52.3%), from €118,776 to €56,688
- Taxes -€21,326
down €21,326 (-51.1%), from €41,769 to €20,443
- Financial charges -€4,823
down €4,823 (-36.0%), from €13,381 to €8,558
- Financial income +€1,327
up €1,327 (+7.8%), from €17,034 to €18,361
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 | €730,880 | €695,997 | -€34,884 | -4.8% |
| Fixed assets | 21/28 | €9,473 | €6,034 | -€3,439 | -36.3% |
| Tangible fixed assets | 22/27 | €8,253 | €4,814 | -€3,439 | -41.7% |
| Plant, machinery and equipment | 23 | €929 | €464 | -€464 | -50.0% |
| Furniture and vehicles | 24 | €7,325 | €4,350 | -€2,975 | -40.6% |
| Financial fixed assets | 28 | €1,220 | €1,220 | = | 0.0% |
| Current assets | 29/58 | €721,407 | €689,963 | -€31,444 | -4.4% |
| Amounts receivable after more than one year | 29 | €575,000 | €575,000 | = | 0.0% |
| Other amounts receivable | 291 | €575,000 | €575,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €129,373 | €97,763 | -€31,610 | -24.4% |
| Trade receivables | 40 | €96,699 | €59,788 | -€36,911 | -38.2% |
| Other amounts receivable | 41 | €32,673 | €37,975 | +€5,301 | +16.2% |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €17,034 | €17,200 | +€165 | +1.0% |
| Total equity and liabilities | 10/49 | €730,880 | €695,997 | -€34,884 | -4.8% |
| Equity | 10/15 | €515,284 | €557,212 | +€41,928 | +8.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €509,084 | €551,012 | +€41,928 | +8.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €507,224 | €549,152 | +€41,928 | +8.3% |
| Amounts payable | 17/49 | €215,596 | €138,785 | -€76,812 | -35.6% |
| Amounts payable after more than one year | 17 | €5,500 | €5,500 | = | 0.0% |
| Other amounts payable | 178/9 | €5,500 | €5,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €210,096 | €133,285 | -€76,812 | -36.6% |
| Financial debts | 43 | €46,829 | €18,083 | -€28,746 | -61.4% |
| Credit institutions | 430/8 | €46,829 | €18,083 | -€28,746 | -61.4% |
| Trade debts | 44 | €13,068 | €12,450 | -€618 | -4.7% |
| Suppliers | 440/4 | €13,068 | €12,450 | -€618 | -4.7% |
| Taxes, remuneration and social security | 45 | €81,793 | €69,836 | -€11,958 | -14.6% |
| Taxes | 450/3 | €81,793 | €69,836 | -€11,958 | -14.6% |
| Other amounts payable | 47/48 | €68,406 | €32,917 | -€35,490 | -51.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,439 | €3,439 | = | 0.0% |
| Other operating charges | 640/8 | €764 | €681 | -€83 | -10.8% |
| Gross operating margin | 9900 | €118,776 | €56,688 | -€62,088 | -52.3% |
| Operating profit (loss) | 9901 | €114,573 | €52,568 | -€62,005 | -54.1% |
| Financial income | 75/76B | €17,034 | €18,361 | +€1,327 | +7.8% |
| Recurring financial income | 75 | €17,034 | €18,361 | +€1,327 | +7.8% |
| Financial charges | 65/66B | €13,381 | €8,558 | -€4,823 | -36.0% |
| Recurring financial charges | 65 | €13,381 | €8,558 | -€4,823 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | €118,227 | €62,371 | -€55,856 | -47.2% |
| Income taxes | 67/77 | €41,769 | €20,443 | -€21,326 | -51.1% |
| Profit (loss) for the period | 9904 | €76,458 | €41,928 | -€34,530 | -45.2% |
| Profit (loss) for the period to be appropriated | 9905 | €76,458 | €41,928 | -€34,530 | -45.2% |
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 11 October 2026 via checked.be.