CleverPartners: 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.
CleverPartners
Largest movements
- Current investments -€129,071
down €129,071 (-37.8%), from €341,368 to €212,297
- Cash +€102,267
up €102,267 (+87.5%), from €116,882 to €219,149
mainly Current investments (+€129,071) and Net result for the year (+€95,167)
- Receivables within one year +€39,671
up €39,671 (+138%), from €28,785 to €68,456
of which Trade receivables: +€45,234
- Tax, wage and social debts +€46,296
up €46,296 (+542%), from €8,541 to €54,837
of which Taxes: +€46,136
- Reserves -€32,177
down €32,177 (-7.6%), from €425,219 to €393,043
of which Distributable reserves: -€32,177
- Gross operating margin +€62,276
up €62,276 (+50.6%), from €122,966 to €185,241
- Financial charges +€42,327
up €42,327 (+1,269%), from €3,336 to €45,663
- Taxes +€12,482
up €12,482 (+39.9%), from €31,291 to €43,773
- Financial income +€11,889
up €11,889 (+6,241%), from €191 to €12,080
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 | €506,125 | €517,259 | +€11,134 | +2.2% |
| Fixed assets | 21/28 | €16,208 | €13,547 | -€2,661 | -16.4% |
| Tangible fixed assets | 22/27 | €16,208 | €13,547 | -€2,661 | -16.4% |
| Plant, machinery and equipment | 23 | €0 | €2,493 | +€2,493 | |
| Furniture and vehicles | 24 | €16,208 | €11,054 | -€5,154 | -31.8% |
| Current assets | 29/58 | €489,917 | €503,712 | +€13,795 | +2.8% |
| Amounts receivable within one year | 40/41 | €28,785 | €68,456 | +€39,671 | +138% |
| Trade receivables | 40 | €22,481 | €67,714 | +€45,234 | +201% |
| Other amounts receivable | 41 | €6,304 | €741 | -€5,563 | -88.2% |
| Current investments | 50/53 | €341,368 | €212,297 | -€129,071 | -37.8% |
| Cash at bank and in hand | 54/58 | €116,882 | €219,149 | +€102,267 | +87.5% |
| Deferred charges and accrued income | 490/1 | €2,883 | €3,810 | +€927 | +32.2% |
| Total equity and liabilities | 10/49 | €506,125 | €517,259 | +€11,134 | +2.2% |
| Equity | 10/15 | €486,719 | €454,543 | -€32,177 | -6.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €425,219 | €393,043 | -€32,177 | -7.6% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €419,069 | €386,893 | -€32,177 | -7.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €19,406 | €62,717 | +€43,311 | +223% |
| Amounts payable within one year | 42/48 | €19,406 | €62,717 | +€43,311 | +223% |
| Trade debts | 44 | €10,864 | €7,880 | -€2,985 | -27.5% |
| Suppliers | 440/4 | €10,864 | €7,880 | -€2,985 | -27.5% |
| Taxes, remuneration and social security | 45 | €8,541 | €54,837 | +€46,296 | +542% |
| Taxes | 450/3 | €8,221 | €54,357 | +€46,136 | +561% |
| Remuneration and social security | 454/9 | €320 | €480 | +€160 | +50.0% |
| Non-recurring operating income | 76A | €122 | €0 | -€122 | -100% |
| Remuneration, social security and pensions | 62 | €440 | €870 | +€430 | +97.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,002 | €11,449 | +€1,446 | +14.5% |
| Other operating charges | 640/8 | €384 | €399 | +€15 | +3.8% |
| Gross operating margin | 9900 | €122,966 | €185,241 | +€62,276 | +50.6% |
| Operating profit (loss) | 9901 | €112,139 | €172,524 | +€60,385 | +53.8% |
| Financial income | 75/76B | €191 | €12,080 | +€11,889 | +6,241% |
| Recurring financial income | 75 | €191 | €12,080 | +€11,889 | +6,241% |
| Financial charges | 65/66B | €3,336 | €45,663 | +€42,327 | +1,269% |
| Recurring financial charges | 65 | €3,336 | €45,663 | +€42,327 | +1,269% |
| Profit (loss) for the period before taxes | 9903 | €108,993 | €138,940 | +€29,947 | +27.5% |
| Income taxes | 67/77 | €31,291 | €43,773 | +€12,482 | +39.9% |
| Profit (loss) for the period | 9904 | €77,702 | €95,167 | +€17,465 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €77,702 | €95,167 | +€17,465 | +22.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.