CLEVER TRICKSTER: 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 TRICKSTER
Largest movements
- Cash -€3,861
down €3,861 (-19.2%), from €20,102 to €16,242
mainly Accrued charges and deferred income (-€2,000) and Tax, wage and social debts (-€1,316)
- Tangible fixed assets +€983
new in 2025: €983
- Receivables within one year +€707
up €707 (+26.8%), from €2,640 to €3,347
of which Other amounts receivable: +€806
- Accrued charges and deferred income -€2,000
no longer reported in 2025 (was €2,000)
- Tax, wage and social debts -€1,316
down €1,316 (-45.4%), from €2,897 to €1,581
- Trade debts +€1,129
up €1,129 (+77.4%), from €1,458 to €2,587
- Gross operating margin -€65,932
down €65,932 (-98.8%), from €66,704 to €772
- Staff costs -€58,253
no longer reported in 2025 (was €58,253)
- Taxes -€2,418
down €2,418, from €1,561 to -€856
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 | €27,731 | €25,560 | -€2,171 | -7.8% |
| Fixed assets | 21/28 | €4,989 | €5,972 | +€983 | +19.7% |
| Tangible fixed assets | 22/27 | - | €983 | +€983 | |
| Furniture and vehicles | 24 | - | €983 | +€983 | |
| Financial fixed assets | 28 | €4,989 | €4,989 | = | 0.0% |
| Current assets | 29/58 | €22,742 | €19,588 | -€3,153 | -13.9% |
| Amounts receivable within one year | 40/41 | €2,640 | €3,347 | +€707 | +26.8% |
| Trade receivables | 40 | €1,519 | €1,420 | -€99 | -6.5% |
| Other amounts receivable | 41 | €1,121 | €1,927 | +€806 | +71.9% |
| Cash at bank and in hand | 54/58 | €20,102 | €16,242 | -€3,861 | -19.2% |
| Total equity and liabilities | 10/49 | €27,731 | €25,560 | -€2,171 | -7.8% |
| Equity | 10/15 | €21,154 | €21,170 | +€17 | +0.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,654 | €18,670 | +€17 | +0.1% |
| Amounts payable | 17/49 | €6,577 | €4,390 | -€2,187 | -33.3% |
| Amounts payable within one year | 42/48 | €4,577 | €4,390 | -€187 | -4.1% |
| Trade debts | 44 | €1,458 | €2,587 | +€1,129 | +77.4% |
| Suppliers | 440/4 | €1,458 | €2,587 | +€1,129 | +77.4% |
| Taxes, remuneration and social security | 45 | €2,897 | €1,581 | -€1,316 | -45.4% |
| Taxes | 450/3 | €2,897 | €1,581 | -€1,316 | -45.4% |
| Other amounts payable | 47/48 | €222 | €222 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,000 | - | -€2,000 | |
| Remuneration, social security and pensions | 62 | €58,253 | - | -€58,253 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €67 | +€67 | |
| Other operating charges | 640/8 | €387 | €1,007 | +€619 | +159.9% |
| Gross operating margin | 9900 | €66,704 | €772 | -€65,932 | -98.8% |
| Operating profit (loss) | 9901 | €8,064 | -€302 | -€8,366 | |
| Financial income | 75/76B | €23 | €97 | +€73 | +312.6% |
| Recurring financial income | 75 | €23 | €97 | +€73 | +312.6% |
| Financial charges | 65/66B | €830 | €635 | -€195 | -23.5% |
| Recurring financial charges | 65 | €830 | €635 | -€195 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €7,258 | -€840 | -€8,098 | |
| Income taxes | 67/77 | €1,561 | -€856 | -€2,418 | |
| Profit (loss) for the period | 9904 | €5,697 | €17 | -€5,680 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,697 | €17 | -€5,680 | -99.7% |
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 11 October 2026 via checked.be.