Clever CPL Belux: 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 CPL Belux
Largest movements
- Deferred charges and accrued income -€201,376
down €201,376 (-95.2%), from €211,547 to €10,171
- Cash +€103,708
up €103,708 (+65.4%), from €158,621 to €262,330
mainly Deferred charges and accrued income (+€201,376) and Trade debts (+€183,624)
- Receivables within one year -€85,100
down €85,100 (-22.9%), from €372,097 to €286,997
of which Other amounts receivable: -€217,525
- Accrued charges and deferred income -€516,062
down €516,062 (-86.2%), from €598,720 to €82,657
- Trade debts +€183,624
up €183,624 (+1,489%), from €12,330 to €195,954
- Profit (loss) carried forward +€84,485
up €84,485 (+209%), from €40,362 to €124,846
- Other debts +€51,752
new in 2025: €51,752
- Tax, wage and social debts +€18,326
up €18,326 (+24.0%), from €76,382 to €94,708
of which Taxes: +€14,909
- Gross operating margin +€106,075
up €106,075 (+62.8%), from €169,021 to €275,095
- Staff costs +€78,311
up €78,311 (+93.4%), from €83,878 to €162,189
- Taxes +€9,533
up €9,533 (+57.1%), from €16,703 to €26,236
- Financial charges -€3,122
down €3,122 (-90.1%), from €3,465 to €343
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 | €742,793 | €564,918 | -€177,875 | -23.9% |
| Fixed assets | 21/28 | €528 | €5,420 | +€4,892 | +927% |
| Intangible fixed assets | 21 | - | €2,461 | +€2,461 | |
| Tangible fixed assets | 22/27 | - | €2,431 | +€2,431 | |
| Furniture and vehicles | 24 | - | €2,431 | +€2,431 | |
| Financial fixed assets | 28 | €528 | €528 | = | 0.0% |
| Current assets | 29/58 | €742,265 | €559,498 | -€182,768 | -24.6% |
| Amounts receivable within one year | 40/41 | €372,097 | €286,997 | -€85,100 | -22.9% |
| Trade receivables | 40 | €154,572 | €286,997 | +€132,425 | +85.7% |
| Other amounts receivable | 41 | €217,525 | - | -€217,525 | |
| Cash at bank and in hand | 54/58 | €158,621 | €262,330 | +€103,708 | +65.4% |
| Deferred charges and accrued income | 490/1 | €211,547 | €10,171 | -€201,376 | -95.2% |
| Total equity and liabilities | 10/49 | €742,793 | €564,918 | -€177,875 | -23.9% |
| Equity | 10/15 | €55,362 | €139,846 | +€84,485 | +153% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,362 | €124,846 | +€84,485 | +209% |
| Amounts payable | 17/49 | €687,431 | €425,072 | -€262,360 | -38.2% |
| Amounts payable within one year | 42/48 | €88,712 | €342,414 | +€253,703 | +286% |
| Trade debts | 44 | €12,330 | €195,954 | +€183,624 | +1,489% |
| Suppliers | 440/4 | €12,330 | €195,954 | +€183,624 | +1,489% |
| Taxes, remuneration and social security | 45 | €76,382 | €94,708 | +€18,326 | +24.0% |
| Taxes | 450/3 | €56,856 | €71,765 | +€14,909 | +26.2% |
| Remuneration and social security | 454/9 | €19,526 | €22,943 | +€3,416 | +17.5% |
| Other amounts payable | 47/48 | - | €51,752 | +€51,752 | |
| Accrued charges and deferred income | 492/3 | €598,720 | €82,657 | -€516,062 | -86.2% |
| Remuneration, social security and pensions | 62 | €83,878 | €162,189 | +€78,311 | +93.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,517 | +€1,517 | |
| Other operating charges | 640/8 | €1,775 | €327 | -€1,448 | -81.6% |
| Gross operating margin | 9900 | €169,021 | €275,095 | +€106,075 | +62.8% |
| Operating profit (loss) | 9901 | €83,368 | €111,063 | +€27,695 | +33.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,465 | €343 | -€3,122 | -90.1% |
| Recurring financial charges | 65 | €3,465 | €343 | -€3,122 | -90.1% |
| Profit (loss) for the period before taxes | 9903 | €79,903 | €110,721 | +€30,818 | +38.6% |
| Income taxes | 67/77 | €16,703 | €26,236 | +€9,533 | +57.1% |
| Profit (loss) for the period | 9904 | €63,200 | €84,485 | +€21,285 | +33.7% |
| Profit (loss) for the period to be appropriated | 9905 | €63,200 | €84,485 | +€21,285 | +33.7% |
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 30 October 2026 via checked.be.