CLEVERPC: 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.
CLEVERPC
Largest movements
- Cash +€1,558
up €1,558 (+14.8%), from €10,533 to €12,092
mainly Tax, wage and social debts (+€461) and Receivables within one year (+€325)
- Receivables within one year -€325
no longer reported in 2025 (was €325)
- Stocks and contracts -€254
down €254 (-6.2%), from €4,103 to €3,850
- Tax, wage and social debts +€461
up €461 (+21.7%), from €2,123 to €2,584
- Other debts +€313
up €313 (+1.6%), from €19,683 to €19,996
- Gross operating margin -€333
down €333 (-35.8%), from €930 to €597
- Other operating charges -€230
down €230 (-33.0%), from €695 to €465
- Financial income +€81
up €81 (+4736.8%), from €2 to €83
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 | €14,961 | €15,941 | +€980 | +6.5% |
| Current assets | 29/58 | €14,961 | €15,941 | +€980 | +6.5% |
| Stocks and contracts in progress | 3 | €4,103 | €3,850 | -€254 | -6.2% |
| Stocks | 30/36 | €4,103 | €3,850 | -€254 | -6.2% |
| Amounts receivable within one year | 40/41 | €325 | - | -€325 | |
| Trade receivables | 40 | €325 | - | -€325 | |
| Cash at bank and in hand | 54/58 | €10,533 | €12,092 | +€1,558 | +14.8% |
| Total equity and liabilities | 10/49 | €14,961 | €15,941 | +€980 | +6.5% |
| Equity | 10/15 | -€7,657 | -€7,517 | +€139 | +1.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1 | €1 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1 | €1 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,658 | -€27,519 | +€139 | +0.5% |
| Amounts payable | 17/49 | €22,618 | €23,459 | +€840 | +3.7% |
| Amounts payable within one year | 42/48 | €22,618 | €23,459 | +€840 | +3.7% |
| Trade debts | 44 | €812 | €879 | +€67 | +8.2% |
| Suppliers | 440/4 | €812 | €879 | +€67 | +8.2% |
| Taxes, remuneration and social security | 45 | €2,123 | €2,584 | +€461 | +21.7% |
| Taxes | 450/3 | €2,123 | €2,584 | +€461 | +21.7% |
| Other amounts payable | 47/48 | €19,683 | €19,996 | +€313 | +1.6% |
| Other operating charges | 640/8 | €695 | €465 | -€230 | -33.0% |
| Gross operating margin | 9900 | €930 | €597 | -€333 | -35.8% |
| Operating profit (loss) | 9901 | €235 | €132 | -€104 | -44.0% |
| Financial income | 75/76B | €2 | €83 | +€81 | +4736.8% |
| Recurring financial income | 75 | €2 | €83 | +€81 | +4736.8% |
| Financial charges | 65/66B | €79 | €75 | -€4 | -4.9% |
| Recurring financial charges | 65 | €79 | €75 | -€4 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €158 | €139 | -€19 | -11.8% |
| Profit (loss) for the period | 9904 | €158 | €139 | -€19 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €158 | €139 | -€19 | -11.8% |
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 9 October 2026 via checked.be.