CLEVERCONSULT: 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.
CLEVERCONSULT
Largest movements
- Cash -€5,604
down €5,604 (-82.4%), from €6,802 to €1,198
mainly Trade debts (-€6,365) and Tax, wage and social debts (-€732)
- Receivables within one year -€1,586
down €1,586 (-23.5%), from €6,750 to €5,164
of which Trade receivables: -€1,750
- Trade debts -€6,365
no longer reported in 2024 (was €6,365)
- Tax, wage and social debts -€732
no longer reported in 2024 (was €732)
- Gross operating margin +€996
up €996 (+98.4%), from -€1,012 to -€16
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.
Cash bridge derived
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 | €13,552 | €6,362 | -€7,190 | -53.1% |
| Current assets | 29/58 | €13,552 | €6,362 | -€7,190 | -53.1% |
| Amounts receivable within one year | 40/41 | €6,750 | €5,164 | -€1,586 | -23.5% |
| Trade receivables | 40 | €6,750 | €5,000 | -€1,750 | -25.9% |
| Other amounts receivable | 41 | - | €164 | +€164 | |
| Cash at bank and in hand | 54/58 | €6,802 | €1,198 | -€5,604 | -82.4% |
| Total equity and liabilities | 10/49 | €13,552 | €6,362 | -€7,190 | -53.1% |
| Equity | 10/15 | €406 | €312 | -€94 | -23.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Contributions outside capital | 11 | - | €1,500 | +€1,500 | |
| Other | 1109/19 | - | €1,500 | +€1,500 | |
| Profit (loss) carried forward | 14 | -€1,094 | -€1,188 | -€94 | -8.6% |
| Amounts payable | 17/49 | €13,147 | €6,050 | -€7,097 | -54.0% |
| Amounts payable within one year | 42/48 | €13,147 | €6,050 | -€7,097 | -54.0% |
| Trade debts | 44 | €6,365 | - | -€6,365 | |
| Suppliers | 440/4 | €6,365 | - | -€6,365 | |
| Advances received on contracts in progress | 46 | €6,050 | €6,050 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €732 | - | -€732 | |
| Taxes | 450/3 | €732 | - | -€732 | |
| Gross operating margin | 9900 | -€1,012 | -€16 | +€996 | +98.4% |
| Operating profit (loss) | 9901 | -€1,012 | -€16 | +€996 | +98.4% |
| Financial charges | 65/66B | €83 | €77 | -€6 | -6.9% |
| Recurring financial charges | 65 | €83 | €77 | -€6 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,094 | -€93 | +€1,001 | +91.5% |
| Profit (loss) for the period | 9904 | -€1,094 | -€93 | +€1,001 | +91.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,094 | -€93 | +€1,001 | +91.5% |
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 12 October 2026 via checked.be.