CLEVER FUEL: 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 FUEL
Largest movements
- Deferred charges and accrued income +€11,148
up €11,148 (+12,117%), from €92 to €11,240
- Receivables within one year -€5,683
down €5,683 (-35.3%), from €16,102 to €10,419
of which Other amounts receivable: -€3,070
- Tangible fixed assets +€4,941
up €4,941 (+62.8%), from €7,863 to €12,804
of which Furniture and vehicles: +€6,199
- Stocks and contracts -€3,530
down €3,530 (-18.3%), from €19,250 to €15,720
- Cash +€1,551
up €1,551 (+21.3%), from €7,272 to €8,823
mainly Net result for the year (+€26,612) and Depreciation (+€6,043)
- Profit (loss) carried forward +€26,612
up €26,612, from -€17,697 to €8,915
- Trade debts -€18,284
down €18,284 (-71.7%), from €25,488 to €7,204
- Staff costs -€58,649
no longer reported in 2024 (was €58,649)
- Gross operating margin -€8,798
down €8,798 (-19.4%), from €45,321 to €36,523
- Taxes +€2,700
new in 2024: €2,700
- Depreciation +€1,682
up €1,682 (+38.6%), from €4,361 to €6,043
- Financial charges -€1,435
down €1,435 (-90.4%), from €1,587 to €152
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,869 | €66,819 | +€7,950 | +13.5% |
| Fixed assets | 21/28 | €16,153 | €20,617 | +€4,464 | +27.6% |
| Intangible fixed assets | 21 | €790 | €313 | -€477 | -60.4% |
| Tangible fixed assets | 22/27 | €7,863 | €12,804 | +€4,941 | +62.8% |
| Land and buildings | 22 | €3,888 | €2,630 | -€1,258 | -32.4% |
| Furniture and vehicles | 24 | €3,975 | €10,174 | +€6,199 | +156% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €42,716 | €46,202 | +€3,486 | +8.2% |
| Stocks and contracts in progress | 3 | €19,250 | €15,720 | -€3,530 | -18.3% |
| Stocks | 30/36 | €19,250 | €15,720 | -€3,530 | -18.3% |
| Amounts receivable within one year | 40/41 | €16,102 | €10,419 | -€5,683 | -35.3% |
| Trade receivables | 40 | €5,037 | €2,424 | -€2,613 | -51.9% |
| Other amounts receivable | 41 | €11,065 | €7,995 | -€3,070 | -27.7% |
| Cash at bank and in hand | 54/58 | €7,272 | €8,823 | +€1,551 | +21.3% |
| Deferred charges and accrued income | 490/1 | €92 | €11,240 | +€11,148 | +12,117% |
| Total equity and liabilities | 10/49 | €58,869 | €66,819 | +€7,950 | +13.5% |
| Equity | 10/15 | €2,303 | €28,915 | +€26,612 | +1,156% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,697 | €8,915 | +€26,612 | |
| Amounts payable | 17/49 | €56,566 | €37,904 | -€18,662 | -33.0% |
| Amounts payable within one year | 42/48 | €56,566 | €37,904 | -€18,662 | -33.0% |
| Trade debts | 44 | €25,488 | €7,204 | -€18,284 | -71.7% |
| Suppliers | 440/4 | €25,488 | €7,204 | -€18,284 | -71.7% |
| Taxes, remuneration and social security | 45 | €3,078 | €2,700 | -€378 | -12.3% |
| Taxes | 450/3 | €22 | €2,700 | +€2,678 | +12,173% |
| Remuneration and social security | 454/9 | €3,056 | - | -€3,056 | |
| Other amounts payable | 47/48 | €28,000 | €28,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €58,649 | - | -€58,649 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,361 | €6,043 | +€1,682 | +38.6% |
| Other operating charges | 640/8 | €835 | €1,435 | +€600 | +71.9% |
| Gross operating margin | 9900 | €45,321 | €36,523 | -€8,798 | -19.4% |
| Operating profit (loss) | 9901 | -€18,524 | €29,045 | +€47,569 | |
| Financial income | 75/76B | €170 | €419 | +€249 | +146% |
| Recurring financial income | 75 | €170 | €419 | +€249 | +146% |
| Financial charges | 65/66B | €1,587 | €152 | -€1,435 | -90.4% |
| Recurring financial charges | 65 | €1,587 | €152 | -€1,435 | -90.4% |
| Profit (loss) for the period before taxes | 9903 | -€19,941 | €29,312 | +€49,253 | |
| Income taxes | 67/77 | - | €2,700 | +€2,700 | |
| Profit (loss) for the period | 9904 | -€19,941 | €26,612 | +€46,553 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,941 | €26,612 | +€46,553 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.