CLEVERCRAFT: 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.
CLEVERCRAFT
Largest movements
- Receivables within one year -€16,275
down €16,275 (-43.1%), from €37,763 to €21,488
of which Trade receivables: -€16,275
- Cash -€10,292
down €10,292 (-14.5%), from €70,772 to €60,480
mainly Contributions, distributions and other (-€75,000) and Tax, wage and social debts (-€14,866)
- Tangible fixed assets -€1,965
down €1,965 (-12.7%), from €15,511 to €13,546
of which Land and buildings: -€2,090
- Deferred charges and accrued income -€1,485
down €1,485 (-67.0%), from €2,215 to €730
- Profit (loss) carried forward -€32,050
down €32,050 (-86.5%), from €37,051 to €5,001
- Other debts +€15,000
up €15,000 (+25.0%), from €60,000 to €75,000
- Tax, wage and social debts -€14,866
down €14,866 (-64.6%), from €23,004 to €8,137
- Trade debts +€1,899
up €1,899 (+51.2%), from €3,707 to €5,606
- Gross operating margin -€10,895
down €10,895 (-14.7%), from €74,184 to €63,289
- Depreciation +€1,228
up €1,228 (+40.8%), from €3,012 to €4,240
- Taxes -€1,136
down €1,136 (-7.8%), from €14,622 to €13,485
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 | €126,262 | €96,245 | -€30,017 | -23.8% |
| Fixed assets | 21/28 | €15,511 | €13,546 | -€1,965 | -12.7% |
| Tangible fixed assets | 22/27 | €15,511 | €13,546 | -€1,965 | -12.7% |
| Land and buildings | 22 | €10,416 | €8,326 | -€2,090 | -20.1% |
| Plant, machinery and equipment | 23 | €568 | €2,142 | +€1,574 | +277.3% |
| Furniture and vehicles | 24 | €4,528 | €3,079 | -€1,449 | -32.0% |
| Current assets | 29/58 | €110,750 | €82,698 | -€28,052 | -25.3% |
| Amounts receivable within one year | 40/41 | €37,763 | €21,488 | -€16,275 | -43.1% |
| Trade receivables | 40 | €31,763 | €15,488 | -€16,275 | -51.2% |
| Other amounts receivable | 41 | €6,000 | €6,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €70,772 | €60,480 | -€10,292 | -14.5% |
| Deferred charges and accrued income | 490/1 | €2,215 | €730 | -€1,485 | -67.0% |
| Total equity and liabilities | 10/49 | €126,262 | €96,245 | -€30,017 | -23.8% |
| Equity | 10/15 | €39,551 | €7,501 | -€32,050 | -81.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,051 | €5,001 | -€32,050 | -86.5% |
| Amounts payable | 17/49 | €86,711 | €88,743 | +€2,033 | +2.3% |
| Amounts payable within one year | 42/48 | €86,711 | €88,743 | +€2,033 | +2.3% |
| Trade debts | 44 | €3,707 | €5,606 | +€1,899 | +51.2% |
| Suppliers | 440/4 | €3,707 | €5,606 | +€1,899 | +51.2% |
| Taxes, remuneration and social security | 45 | €23,004 | €8,137 | -€14,866 | -64.6% |
| Taxes | 450/3 | €23,004 | €8,137 | -€14,866 | -64.6% |
| Other amounts payable | 47/48 | €60,000 | €75,000 | +€15,000 | +25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,012 | €4,240 | +€1,228 | +40.8% |
| Other operating charges | 640/8 | €447 | €882 | +€435 | +97.2% |
| Gross operating margin | 9900 | €74,184 | €63,289 | -€10,895 | -14.7% |
| Operating profit (loss) | 9901 | €70,725 | €58,167 | -€12,558 | -17.8% |
| Financial income | 75/76B | €38 | €209 | +€172 | +458.2% |
| Recurring financial income | 75 | €23 | €209 | +€186 | +794.1% |
| Non-recurring financial income | 76B | €14 | - | -€14 | |
| Financial charges | 65/66B | €2,290 | €1,940 | -€350 | -15.3% |
| Recurring financial charges | 65 | €2,290 | €1,882 | -€409 | -17.8% |
| Non-recurring financial charges | 66B | - | €59 | +€59 | |
| Profit (loss) for the period before taxes | 9903 | €68,472 | €56,436 | -€12,036 | -17.6% |
| Income taxes | 67/77 | €14,622 | €13,485 | -€1,136 | -7.8% |
| Profit (loss) for the period | 9904 | €53,850 | €42,950 | -€10,900 | -20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €53,850 | €42,950 | -€10,900 | -20.2% |
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 4 October 2026 via checked.be.