CLEVERSBOUW: 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.
CLEVERSBOUW
Largest movements
- Cash +€35,621
up €35,621 (+105.1%), from €33,883 to €69,504
mainly Depreciation (+€25,092) and Net result for the year (+€20,966)
- Tangible fixed assets -€21,238
down €21,238 (-41.2%), from €51,525 to €30,287
of which Furniture and vehicles: -€17,997
- Receivables within one year -€5,877
down €5,877 (-61.6%), from €9,533 to €3,656
of which Other amounts receivable: -€5,877
- Deferred charges and accrued income -€2,796
down €2,796 (-48.5%), from €5,769 to €2,973
- Profit (loss) carried forward +€20,966
up €20,966 (+76.0%), from -€27,585 to -€6,619
- Current portion of long-term debt -€11,047
down €11,047 (-64.3%), from €17,186 to €6,139
- Debts after one year -€6,139
down €6,139 (-35.3%), from €17,413 to €11,274
- Other debts +€2,436
up €2,436 (+11.5%), from €21,274 to €23,711
- Gross operating margin +€44,374
up €44,374 (+1156.5%), from €3,837 to €48,211
- Depreciation +€4,146
up €4,146 (+19.8%), from €20,946 to €25,092
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 | €102,722 | €108,767 | +€6,045 | +5.9% |
| Fixed assets | 21/28 | €51,525 | €30,287 | -€21,238 | -41.2% |
| Tangible fixed assets | 22/27 | €51,525 | €30,287 | -€21,238 | -41.2% |
| Plant, machinery and equipment | 23 | €16,949 | €13,708 | -€3,241 | -19.1% |
| Furniture and vehicles | 24 | €34,577 | €16,580 | -€17,997 | -52.0% |
| Current assets | 29/58 | €51,197 | €78,480 | +€27,283 | +53.3% |
| Stocks and contracts in progress | 3 | €2,011 | €2,347 | +€335 | +16.7% |
| Stocks | 30/36 | €2,011 | €2,347 | +€335 | +16.7% |
| Amounts receivable within one year | 40/41 | €9,533 | €3,656 | -€5,877 | -61.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €9,533 | €3,656 | -€5,877 | -61.6% |
| Cash at bank and in hand | 54/58 | €33,883 | €69,504 | +€35,621 | +105.1% |
| Deferred charges and accrued income | 490/1 | €5,769 | €2,973 | -€2,796 | -48.5% |
| Total equity and liabilities | 10/49 | €102,722 | €108,767 | +€6,045 | +5.9% |
| Equity | 10/15 | €44,365 | €65,331 | +€20,966 | +47.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €65,750 | €65,750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €65,750 | €65,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,585 | -€6,619 | +€20,966 | +76.0% |
| Amounts payable | 17/49 | €58,356 | €43,436 | -€14,920 | -25.6% |
| Amounts payable after more than one year | 17 | €17,413 | €11,274 | -€6,139 | -35.3% |
| Financial debts | 170/4 | €17,413 | €11,274 | -€6,139 | -35.3% |
| Amounts payable within one year | 42/48 | €40,943 | €32,162 | -€8,781 | -21.4% |
| Current portion of amounts payable after more than one year | 42 | €17,186 | €6,139 | -€11,047 | -64.3% |
| Trade debts | 44 | €1,741 | €2,294 | +€552 | +31.7% |
| Suppliers | 440/4 | €1,741 | €2,294 | +€552 | +31.7% |
| Taxes, remuneration and social security | 45 | €742 | €19 | -€723 | -97.5% |
| Taxes | 450/3 | €742 | €19 | -€723 | -97.5% |
| Other amounts payable | 47/48 | €21,274 | €23,711 | +€2,436 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,946 | €25,092 | +€4,146 | +19.8% |
| Other operating charges | 640/8 | €1,213 | €969 | -€244 | -20.1% |
| Gross operating margin | 9900 | €3,837 | €48,211 | +€44,374 | +1156.5% |
| Operating profit (loss) | 9901 | -€18,322 | €22,150 | +€40,472 | |
| Financial income | 75/76B | €0 | €169 | +€169 | |
| Recurring financial income | 75 | €0 | €169 | +€169 | |
| Financial charges | 65/66B | €1,038 | €1,215 | +€177 | +17.1% |
| Recurring financial charges | 65 | €1,038 | €1,215 | +€177 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | -€19,361 | €21,103 | +€40,464 | |
| Income taxes | 67/77 | €135 | €137 | +€3 | +1.9% |
| Profit (loss) for the period | 9904 | -€19,495 | €20,966 | +€40,461 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,495 | €20,966 | +€40,461 |
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 11 October 2026 via checked.be.