CLEVERS VASTGOED: 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.
CLEVERS VASTGOED
Largest movements
- Cash -€25,066
down €25,066 (-74.4%), from €33,713 to €8,647
mainly Tax, wage and social debts (-€30,366) and Trade debts (-€26,550)
- Tangible fixed assets -€21,540
down €21,540 (-91.8%), from €23,466 to €1,926
of which Furniture and vehicles: -€14,365
- Receivables within one year +€21,140
up €21,140 (+82.3%), from €25,681 to €46,821
of which Trade receivables: +€23,387
- Intangible fixed assets -€7,000
down €7,000 (-19.0%), from €36,863 to €29,863
- Tax, wage and social debts -€30,366
down €30,366 (-52.0%), from €58,410 to €28,044
of which Remuneration and social security: -€17,232
- Other debts +€29,651
up €29,651 (+23.7%), from €125,000 to €154,651
- Trade debts -€26,550
down €26,550 (-67.3%), from €39,475 to €12,926
- Profit (loss) carried forward -€5,202
down €5,202 (-5.1%), from -€101,862 to -€107,064
- Staff costs -€99,444
down €99,444 (-34.1%), from €291,293 to €191,849
- Gross operating margin -€65,710
down €65,710 (-23.9%), from €274,644 to €208,934
- Depreciation -€3,881
down €3,881 (-20.9%), from €18,586 to €14,705
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 | €126,023 | €93,557 | -€32,466 | -25.8% |
| Fixed assets | 21/28 | €66,629 | €38,089 | -€28,540 | -42.8% |
| Intangible fixed assets | 21 | €36,863 | €29,863 | -€7,000 | -19.0% |
| Tangible fixed assets | 22/27 | €23,466 | €1,926 | -€21,540 | -91.8% |
| Plant, machinery and equipment | 23 | €8,907 | €1,731 | -€7,176 | -80.6% |
| Furniture and vehicles | 24 | €14,559 | €194 | -€14,365 | -98.7% |
| Financial fixed assets | 28 | €6,300 | €6,300 | = | 0.0% |
| Current assets | 29/58 | €59,394 | €55,468 | -€3,926 | -6.6% |
| Amounts receivable within one year | 40/41 | €25,681 | €46,821 | +€21,140 | +82.3% |
| Trade receivables | 40 | €22,752 | €46,139 | +€23,387 | +103% |
| Other amounts receivable | 41 | €2,929 | €682 | -€2,247 | -76.7% |
| Cash at bank and in hand | 54/58 | €33,713 | €8,647 | -€25,066 | -74.4% |
| Total equity and liabilities | 10/49 | €126,023 | €93,557 | -€32,466 | -25.8% |
| Equity | 10/15 | -€96,862 | -€102,064 | -€5,202 | -5.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,862 | -€107,064 | -€5,202 | -5.1% |
| Amounts payable | 17/49 | €222,885 | €195,622 | -€27,264 | -12.2% |
| Amounts payable within one year | 42/48 | €222,885 | €195,622 | -€27,264 | -12.2% |
| Trade debts | 44 | €39,475 | €12,926 | -€26,550 | -67.3% |
| Suppliers | 440/4 | €39,475 | €12,926 | -€26,550 | -67.3% |
| Taxes, remuneration and social security | 45 | €58,410 | €28,044 | -€30,366 | -52.0% |
| Taxes | 450/3 | €19,710 | €6,576 | -€13,133 | -66.6% |
| Remuneration and social security | 454/9 | €38,700 | €21,468 | -€17,232 | -44.5% |
| Other amounts payable | 47/48 | €125,000 | €154,651 | +€29,651 | +23.7% |
| Non-recurring operating income | 76A | - | €2,197 | +€2,197 | |
| Remuneration, social security and pensions | 62 | €291,293 | €191,849 | -€99,444 | -34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,586 | €14,705 | -€3,881 | -20.9% |
| Other operating charges | 640/8 | €6,007 | €6,189 | +€182 | +3.0% |
| Gross operating margin | 9900 | €274,644 | €208,934 | -€65,710 | -23.9% |
| Operating profit (loss) | 9901 | -€41,242 | -€3,809 | +€37,434 | +90.8% |
| Financial income | 75/76B | €57 | €302 | +€245 | +427% |
| Recurring financial income | 75 | €57 | €302 | +€245 | +427% |
| Financial charges | 65/66B | €424 | €1,299 | +€875 | +207% |
| Recurring financial charges | 65 | €424 | €1,299 | +€875 | +207% |
| Profit (loss) for the period before taxes | 9903 | -€41,609 | -€4,806 | +€36,803 | +88.5% |
| Income taxes | 67/77 | €220 | €397 | +€177 | +80.3% |
| Profit (loss) for the period | 9904 | -€41,829 | -€5,202 | +€36,626 | +87.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,829 | -€5,202 | +€36,626 | +87.6% |
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 25 October 2026 via checked.be.