CLEVERACCOUNT: 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.
CLEVERACCOUNT
Largest movements
- Cash +€45,344
up €45,344 (+338%), from €13,402 to €58,746
mainly Trade debts (+€33,584) and Accrued charges and deferred income (+€26,000)
- Receivables within one year +€7,809
up €7,809 (+52.9%), from €14,764 to €22,574
- Financial fixed assets +€2,178
new in 2024: €2,178
- Trade debts +€33,584
up €33,584 (+640%), from €5,250 to €38,834
- Accrued charges and deferred income +€26,000
new in 2024: €26,000
- Tax, wage and social debts -€7,379
down €7,379 (-53.1%), from €13,898 to €6,520
- Reserves +€3,126
new in 2024: €3,126
- Staff costs +€11,839
new in 2024: €11,839
- Gross operating margin +€4,084
up €4,084 (+34.0%), from €12,005 to €16,090
- Taxes -€766
down €766 (-47.0%), from €1,629 to €863
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 | €28,166 | €83,497 | +€55,332 | +196% |
| Fixed assets | 21/28 | - | €2,178 | +€2,178 | |
| Financial fixed assets | 28 | - | €2,178 | +€2,178 | |
| Current assets | 29/58 | €28,166 | €81,319 | +€53,154 | +189% |
| Amounts receivable within one year | 40/41 | €14,764 | €22,574 | +€7,809 | +52.9% |
| Trade receivables | 40 | €14,764 | €22,574 | +€7,809 | +52.9% |
| Cash at bank and in hand | 54/58 | €13,402 | €58,746 | +€45,344 | +338% |
| Total equity and liabilities | 10/49 | €28,166 | €83,497 | +€55,332 | +196% |
| Equity | 10/15 | €9,017 | €12,143 | +€3,126 | +34.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €3,126 | +€3,126 | |
| Distributable reserves | 133 | - | €3,126 | +€3,126 | |
| Profit (loss) carried forward | 14 | €6,517 | €6,517 | = | 0.0% |
| Amounts payable | 17/49 | €19,149 | €71,354 | +€52,205 | +273% |
| Amounts payable within one year | 42/48 | €19,149 | €45,354 | +€26,205 | +137% |
| Trade debts | 44 | €5,250 | €38,834 | +€33,584 | +640% |
| Suppliers | 440/4 | €5,250 | €38,834 | +€33,584 | +640% |
| Taxes, remuneration and social security | 45 | €13,898 | €6,520 | -€7,379 | -53.1% |
| Taxes | 450/3 | €13,898 | €6,520 | -€7,379 | -53.1% |
| Accrued charges and deferred income | 492/3 | - | €26,000 | +€26,000 | |
| Remuneration, social security and pensions | 62 | - | €11,839 | +€11,839 | |
| Other operating charges | 640/8 | - | €35 | +€35 | |
| Gross operating margin | 9900 | €12,005 | €16,090 | +€4,084 | +34.0% |
| Operating profit (loss) | 9901 | €12,005 | €4,216 | -€7,789 | -64.9% |
| Financial charges | 65/66B | €202 | €227 | +€25 | +12.3% |
| Recurring financial charges | 65 | €202 | €227 | +€25 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | €11,803 | €3,989 | -€7,814 | -66.2% |
| Income taxes | 67/77 | €1,629 | €863 | -€766 | -47.0% |
| Profit (loss) for the period | 9904 | €10,174 | €3,126 | -€7,048 | -69.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,174 | €3,126 | -€7,048 | -69.3% |
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 18 October 2026 via checked.be.