Clevermans: 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.
Clevermans
Largest movements
- Tangible fixed assets -€10,170
down €10,170 (-17.3%), from €58,757 to €48,587
of which Leasing and similar rights: -€6,720
- Cash -€4,407
down €4,407 (-37.3%), from €11,823 to €7,416
mainly Debts after one year (-€12,759) and Trade debts (-€3,296)
- Receivables within one year -€1,674
down €1,674 (-89.9%), from €1,862 to €188
of which Other amounts receivable: -€1,209
- Intangible fixed assets -€998
down €998 (-8.5%), from €11,737 to €10,740
- Debts after one year -€12,759
down €12,759 (-44.2%), from €28,877 to €16,119
- Trade debts -€3,296
down €3,296 (-12.7%), from €26,016 to €22,721
- Current portion of long-term debt -€2,880
down €2,880 (-18.4%), from €15,639 to €12,759
- Other debts +€1,130
up €1,130 (+4.5%), from €24,912 to €26,042
- Gross operating margin -€11,115
down €11,115 (-39.0%), from €28,507 to €17,392
- Financial charges -€1,175
down €1,175 (-30.4%), from €3,867 to €2,691
- Financial income -€816
down €816 (-99.9%), from €817 to €1
- Other operating charges +€663
up €663 (+69.7%), from €951 to €1,614
- Staff costs -€474
down €474 (-68.3%), from €694 to €220
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 | €95,290 | €77,670 | -€17,620 | -18.5% |
| Fixed assets | 21/28 | €72,894 | €61,727 | -€11,167 | -15.3% |
| Intangible fixed assets | 21 | €11,737 | €10,740 | -€998 | -8.5% |
| Tangible fixed assets | 22/27 | €58,757 | €48,587 | -€10,170 | -17.3% |
| Plant, machinery and equipment | 23 | €24,373 | €22,102 | -€2,271 | -9.3% |
| Furniture and vehicles | 24 | €2,002 | €1,506 | -€496 | -24.8% |
| Leasing and similar rights | 25 | €23,833 | €17,113 | -€6,720 | -28.2% |
| Other tangible fixed assets | 26 | €8,549 | €7,867 | -€682 | -8.0% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €22,395 | €15,943 | -€6,452 | -28.8% |
| Stocks and contracts in progress | 3 | €5,946 | €6,321 | +€375 | +6.3% |
| Stocks | 30/36 | €5,946 | €6,321 | +€375 | +6.3% |
| Amounts receivable within one year | 40/41 | €1,862 | €188 | -€1,674 | -89.9% |
| Trade receivables | 40 | €479 | €14 | -€465 | -97.1% |
| Other amounts receivable | 41 | €1,383 | €174 | -€1,209 | -87.4% |
| Cash at bank and in hand | 54/58 | €11,823 | €7,416 | -€4,407 | -37.3% |
| Deferred charges and accrued income | 490/1 | €2,764 | €2,018 | -€746 | -27.0% |
| Total equity and liabilities | 10/49 | €95,290 | €77,670 | -€17,620 | -18.5% |
| Equity | 10/15 | -€295 | -€60 | +€235 | +79.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,295 | -€10,060 | +€235 | +2.3% |
| Amounts payable | 17/49 | €95,585 | €77,731 | -€17,854 | -18.7% |
| Amounts payable after more than one year | 17 | €28,877 | €16,119 | -€12,759 | -44.2% |
| Financial debts | 170/4 | €28,877 | €16,119 | -€12,759 | -44.2% |
| Amounts payable within one year | 42/48 | €66,658 | €61,612 | -€5,046 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €15,639 | €12,759 | -€2,880 | -18.4% |
| Trade debts | 44 | €26,016 | €22,721 | -€3,296 | -12.7% |
| Suppliers | 440/4 | €26,016 | €22,721 | -€3,296 | -12.7% |
| Advances received on contracts in progress | 46 | €90 | €90 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €24,912 | €26,042 | +€1,130 | +4.5% |
| Accrued charges and deferred income | 492/3 | €50 | €0 | -€50 | -100.0% |
| Remuneration, social security and pensions | 62 | €694 | €220 | -€474 | -68.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,506 | €12,632 | +€127 | +1.0% |
| Other operating charges | 640/8 | €951 | €1,614 | +€663 | +69.7% |
| Gross operating margin | 9900 | €28,507 | €17,392 | -€11,115 | -39.0% |
| Operating profit (loss) | 9901 | €14,356 | €2,926 | -€11,431 | -79.6% |
| Financial income | 75/76B | €817 | €1 | -€816 | -99.9% |
| Recurring financial income | 75 | €817 | €1 | -€816 | -99.9% |
| Financial charges | 65/66B | €3,867 | €2,691 | -€1,175 | -30.4% |
| Recurring financial charges | 65 | €3,867 | €2,691 | -€1,175 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | €11,307 | €235 | -€11,072 | -97.9% |
| Income taxes | 67/77 | €0 | €0 | +€0 | +58.3% |
| Profit (loss) for the period | 9904 | €11,307 | €235 | -€11,072 | -97.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,307 | €235 | -€11,072 | -97.9% |
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 12 October 2026 via checked.be.