Clevercheck: what changed
Two fiscal 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.
Clevercheck
Largest movements
- Intangible fixed assets -€40,705
down €40,705 (-11.6%), from €351,205 to €310,500
- Cash +€33,538
up €33,538 (+153.9%), from €21,791 to €55,329
mainly Current portion of long-term debt (+€47,656) and Depreciation (+€45,275)
- Financial fixed assets +€20,000
new in 2025: €20,000
- Receivables within one year +€12,468
up €12,468 (+9.7%), from €128,600 to €141,068
of which Trade receivables: +€12,052
- Deferred charges and accrued income +€8,733
new in 2025: €8,733
- Trade debts -€61,235
down €61,235 (-37.9%), from €161,457 to €100,222
- Current portion of long-term debt +€47,656
new in 2025: €47,656
- Profit (loss) carried forward +€39,342
up €39,342 (+9.0%), from -€438,017 to -€398,675
- Short-term financial debts -€33,611
down €33,611 (-21.2%), from €158,611 to €125,000
- Other debts +€32,917
up €32,917 (+5.8%), from €570,000 to €602,917
- Gross operating margin +€165,057
up €165,057 (+48.0%), from €343,802 to €508,859
- Staff costs -€88,155
down €88,155 (-18.2%), from €483,103 to €394,948
- Financial charges -€18,934
down €18,934 (-51.4%), from €36,820 to €17,886
- Financial income -€7,296
down €7,296 (-75.0%), from €9,723 to €2,428
of which Non-recurring financial income: -€6,393
- Other operating charges -€6,066
down €6,066 (-43.9%), from €13,806 to €7,740
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 | €505,173 | €538,832 | +€33,660 | +6.7% |
| Fixed assets | 21/28 | €354,782 | €333,703 | -€21,079 | -5.9% |
| Intangible fixed assets | 21 | €351,205 | €310,500 | -€40,705 | -11.6% |
| Tangible fixed assets | 22/27 | €3,577 | €3,203 | -€374 | -10.4% |
| Land and buildings | 22 | - | €1,286 | +€1,286 | |
| Plant, machinery and equipment | 23 | €3,577 | €1,917 | -€1,660 | -46.4% |
| Financial fixed assets | 28 | - | €20,000 | +€20,000 | |
| Current assets | 29/58 | €150,391 | €205,129 | +€54,738 | +36.4% |
| Amounts receivable within one year | 40/41 | €128,600 | €141,068 | +€12,468 | +9.7% |
| Trade receivables | 40 | €127,944 | €139,996 | +€12,052 | +9.4% |
| Other amounts receivable | 41 | €656 | €1,072 | +€415 | +63.3% |
| Cash at bank and in hand | 54/58 | €21,791 | €55,329 | +€33,538 | +153.9% |
| Deferred charges and accrued income | 490/1 | - | €8,733 | +€8,733 | |
| Total equity and liabilities | 10/49 | €505,173 | €538,832 | +€33,660 | +6.7% |
| Equity | 10/15 | -€433,017 | -€393,675 | +€39,342 | +9.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€438,017 | -€398,675 | +€39,342 | +9.0% |
| Provisions and deferred taxes | 16 | - | €5,000 | +€5,000 | |
| Provisions for liabilities and charges | 160/5 | - | €5,000 | +€5,000 | |
| Other liabilities and charges | 164/5 | - | €5,000 | +€5,000 | |
| Amounts payable | 17/49 | €938,189 | €927,507 | -€10,682 | -1.1% |
| Amounts payable within one year | 42/48 | €911,488 | €925,713 | +€14,226 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | - | €47,656 | +€47,656 | |
| Financial debts | 43 | €158,611 | €125,000 | -€33,611 | -21.2% |
| Credit institutions | 430/8 | €158,611 | €125,000 | -€33,611 | -21.2% |
| Trade debts | 44 | €161,457 | €100,222 | -€61,235 | -37.9% |
| Suppliers | 440/4 | €161,457 | €100,222 | -€61,235 | -37.9% |
| Taxes, remuneration and social security | 45 | €21,420 | €49,919 | +€28,499 | +133.0% |
| Taxes | 450/3 | €11,018 | €8,888 | -€2,130 | -19.3% |
| Remuneration and social security | 454/9 | €10,402 | €41,031 | +€30,629 | +294.5% |
| Other amounts payable | 47/48 | €570,000 | €602,917 | +€32,917 | +5.8% |
| Accrued charges and deferred income | 492/3 | €26,702 | €1,794 | -€24,908 | -93.3% |
| Non-recurring operating income | 76A | - | €2,800 | +€2,800 | |
| Remuneration, social security and pensions | 62 | €483,103 | €394,948 | -€88,155 | -18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,012 | €45,275 | +€263 | +0.6% |
| Other operating charges | 640/8 | €13,806 | €7,740 | -€6,066 | -43.9% |
| Non-recurring operating charges | 66A | - | €5,701 | +€5,701 | |
| Gross operating margin | 9900 | €343,802 | €508,859 | +€165,057 | +48.0% |
| Operating profit (loss) | 9901 | -€198,119 | €55,195 | +€253,314 | |
| Financial income | 75/76B | €9,723 | €2,428 | -€7,296 | -75.0% |
| Recurring financial income | 75 | €3,331 | €2,428 | -€903 | -27.1% |
| Non-recurring financial income | 76B | €6,393 | €0 | -€6,393 | -100.0% |
| Financial charges | 65/66B | €36,820 | €17,886 | -€18,934 | -51.4% |
| Recurring financial charges | 65 | €36,820 | €17,886 | -€18,934 | -51.4% |
| Profit (loss) for the period before taxes | 9903 | -€225,215 | €39,737 | +€264,952 | |
| Income taxes | 67/77 | -€3,291 | €395 | +€3,686 | |
| Profit (loss) for the period | 9904 | -€221,924 | €39,342 | +€261,266 | |
| Profit (loss) for the period to be appropriated | 9905 | -€221,924 | €39,342 | +€261,266 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.