CleverHumind: 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.
CleverHumind
Largest movements
- Receivables within one year +€59,201
up €59,201 (+312%), from €18,974 to €78,176
of which Trade receivables: +€44,192
- Current investments +€50,000
up €50,000 (+52.1%), from €96,000 to €146,000
- Cash -€33,990
down €33,990 (-52.0%), from €65,423 to €31,433
mainly Contributions, distributions and other (-€294,107) and Receivables within one year (-€59,201)
- Tangible fixed assets -€21,250
down €21,250 (-14.0%), from €152,137 to €130,887
of which Other tangible fixed assets: -€18,050
- Other debts +€273,343
up €273,343 (+2,159%), from €12,662 to €286,005
- Reserves -€243,910
down €243,910 (-82.4%), from €295,967 to €52,057
of which Distributable reserves: -€243,910
- Trade debts +€18,618
up €18,618 (+330%), from €5,648 to €24,266
- Current portion of long-term debt +€5,020
new in 2025: €5,020
- Gross operating margin +€51,643
up €51,643 (+136%), from €37,950 to €89,593
- Taxes +€13,953
up €13,953 (+8,692%), from €161 to €14,114
- Depreciation +€1,365
up €1,365 (+6.9%), from €19,885 to €21,250
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.
Derived cash bridge
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 | €335,160 | €387,565 | +€52,405 | +15.6% |
| Fixed assets | 21/28 | €152,137 | €130,887 | -€21,250 | -14.0% |
| Tangible fixed assets | 22/27 | €152,137 | €130,887 | -€21,250 | -14.0% |
| Furniture and vehicles | 24 | €14,155 | €10,955 | -€3,200 | -22.6% |
| Other tangible fixed assets | 26 | €137,982 | €119,932 | -€18,050 | -13.1% |
| Current assets | 29/58 | €183,023 | €256,678 | +€73,655 | +40.2% |
| Amounts receivable within one year | 40/41 | €18,974 | €78,176 | +€59,201 | +312% |
| Trade receivables | 40 | €16,335 | €60,527 | +€44,192 | +271% |
| Other amounts receivable | 41 | €2,639 | €17,649 | +€15,010 | +569% |
| Current investments | 50/53 | €96,000 | €146,000 | +€50,000 | +52.1% |
| Cash at bank and in hand | 54/58 | €65,423 | €31,433 | -€33,990 | -52.0% |
| Deferred charges and accrued income | 490/1 | €2,625 | €1,069 | -€1,556 | -59.3% |
| Total equity and liabilities | 10/49 | €335,160 | €387,565 | +€52,405 | +15.6% |
| Equity | 10/15 | €309,769 | €65,860 | -€243,910 | -78.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €295,967 | €52,057 | -€243,910 | -82.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €294,107 | €50,197 | -€243,910 | -82.9% |
| Profit (loss) carried forward | 14 | -€4,798 | -€4,798 | = | 0.0% |
| Amounts payable | 17/49 | €25,391 | €321,705 | +€296,315 | +1,167% |
| Amounts payable within one year | 42/48 | €25,335 | €321,610 | +€296,275 | +1,169% |
| Current portion of amounts payable after more than one year | 42 | - | €5,020 | +€5,020 | |
| Trade debts | 44 | €5,648 | €24,266 | +€18,618 | +330% |
| Suppliers | 440/4 | €5,648 | €24,266 | +€18,618 | +330% |
| Taxes, remuneration and social security | 45 | €7,024 | €6,318 | -€706 | -10.1% |
| Taxes | 450/3 | €7,024 | €6,318 | -€706 | -10.1% |
| Other amounts payable | 47/48 | €12,662 | €286,005 | +€273,343 | +2,159% |
| Accrued charges and deferred income | 492/3 | €56 | €95 | +€39 | +70.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,885 | €21,250 | +€1,365 | +6.9% |
| Other operating charges | 640/8 | €2,705 | €3,115 | +€411 | +15.2% |
| Gross operating margin | 9900 | €37,950 | €89,593 | +€51,643 | +136% |
| Operating profit (loss) | 9901 | €15,360 | €65,228 | +€49,867 | +325% |
| Financial income | 75/76B | €0 | €16 | +€16 | +6,376% |
| Recurring financial income | 75 | €0 | €16 | +€16 | +6,376% |
| Financial charges | 65/66B | €139 | €933 | +€794 | +571% |
| Recurring financial charges | 65 | €139 | €933 | +€794 | +571% |
| Profit (loss) for the period before taxes | 9903 | €15,222 | €64,311 | +€49,089 | +322% |
| Income taxes | 67/77 | €161 | €14,114 | +€13,953 | +8,692% |
| Profit (loss) for the period | 9904 | €15,061 | €50,197 | +€35,136 | +233% |
| Profit (loss) for the period to be appropriated | 9905 | €15,061 | €50,197 | +€35,136 | +233% |
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 30 October 2026 via checked.be.