CLEVERSERVICES: 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.
CLEVERSERVICES
Largest movements
- Cash +€315,344
up €315,344 (+34.5%), from €913,702 to €1.2m
mainly Net result for the year (+€687,674) and Debts after one year (+€69,777)
- Tangible fixed assets +€187,171
up €187,171 (+47.5%), from €393,682 to €580,853
of which Furniture and vehicles: +€187,496
- Receivables within one year -€37,484
down €37,484 (-4.0%), from €941,412 to €903,928
of which Trade receivables: -€37,905
- Reserves +€687,674
up €687,674 (+104%), from €661,971 to €1.3m
- Tax, wage and social debts -€241,216
down €241,216 (-46.3%), from €520,904 to €279,688
- Accrued charges and deferred income -€83,355
down €83,355 (-25.0%), from €334,000 to €250,645
- Debts after one year +€69,777
new in 2024: €69,777
- Gross operating margin +€71,108
up €71,108 (+8.0%), from €889,952 to €961,060
- Depreciation +€25,309
up €25,309 (+294%), from €8,603 to €33,912
- Taxes +€10,839
up €10,839 (+5.0%), from €216,621 to €227,460
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,250,967 | €2,716,472 | +€465,506 | +20.7% |
| Fixed assets | 21/28 | €393,682 | €581,123 | +€187,441 | +47.6% |
| Tangible fixed assets | 22/27 | €393,682 | €580,853 | +€187,171 | +47.5% |
| Land and buildings | 22 | €5,626 | €5,301 | -€325 | -5.8% |
| Furniture and vehicles | 24 | €21,130 | €208,626 | +€187,496 | +887% |
| Other tangible fixed assets | 26 | €366,927 | €366,927 | = | 0.0% |
| Financial fixed assets | 28 | - | €270 | +€270 | |
| Current assets | 29/58 | €1,857,285 | €2,135,349 | +€278,065 | +15.0% |
| Amounts receivable within one year | 40/41 | €941,412 | €903,928 | -€37,484 | -4.0% |
| Trade receivables | 40 | €917,477 | €879,573 | -€37,905 | -4.1% |
| Other amounts receivable | 41 | €23,935 | €24,355 | +€420 | +1.8% |
| Cash at bank and in hand | 54/58 | €913,702 | €1,229,045 | +€315,344 | +34.5% |
| Deferred charges and accrued income | 490/1 | €2,171 | €2,376 | +€205 | +9.5% |
| Total equity and liabilities | 10/49 | €2,250,967 | €2,716,472 | +€465,506 | +20.7% |
| Equity | 10/15 | €1,321,249 | €2,008,923 | +€687,674 | +52.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €661,971 | €1,349,645 | +€687,674 | +104% |
| Distributable reserves | 133 | €661,971 | €1,349,645 | +€687,674 | +104% |
| Profit (loss) carried forward | 14 | €659,178 | €659,178 | = | 0.0% |
| Amounts payable | 17/49 | €929,718 | €707,549 | -€222,169 | -23.9% |
| Amounts payable after more than one year | 17 | - | €69,777 | +€69,777 | |
| Financial debts | 170/4 | - | €69,777 | +€69,777 | |
| Amounts payable within one year | 42/48 | €595,718 | €387,127 | -€208,591 | -35.0% |
| Current portion of amounts payable after more than one year | 42 | - | €19,768 | +€19,768 | |
| Trade debts | 44 | €14,694 | €9,816 | -€4,877 | -33.2% |
| Suppliers | 440/4 | €14,694 | €9,816 | -€4,877 | -33.2% |
| Taxes, remuneration and social security | 45 | €520,904 | €279,688 | -€241,216 | -46.3% |
| Taxes | 450/3 | €520,904 | €279,688 | -€241,216 | -46.3% |
| Other amounts payable | 47/48 | €60,119 | €77,854 | +€17,735 | +29.5% |
| Accrued charges and deferred income | 492/3 | €334,000 | €250,645 | -€83,355 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,603 | €33,912 | +€25,309 | +294% |
| Other operating charges | 640/8 | €932 | €8,701 | +€7,770 | +834% |
| Gross operating margin | 9900 | €889,952 | €961,060 | +€71,108 | +8.0% |
| Operating profit (loss) | 9901 | €880,417 | €918,447 | +€38,030 | +4.3% |
| Financial income | 75/76B | €290 | - | -€290 | |
| Recurring financial income | 75 | €290 | - | -€290 | |
| Financial charges | 65/66B | €2,115 | €3,313 | +€1,198 | +56.6% |
| Recurring financial charges | 65 | €2,115 | €3,313 | +€1,198 | +56.6% |
| Profit (loss) for the period before taxes | 9903 | €878,592 | €915,134 | +€36,542 | +4.2% |
| Income taxes | 67/77 | €216,621 | €227,460 | +€10,839 | +5.0% |
| Profit (loss) for the period | 9904 | €661,971 | €687,674 | +€25,703 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €661,971 | €687,674 | +€25,703 | +3.9% |
Source: filed annual accounts (NBB), financial years ended 16 December 2023 and 16 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.