Cleversolutions: 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.
Cleversolutions
Largest movements
- Cash -€66,480
down €66,480 (-85.9%), from €77,413 to €10,933
mainly Contributions, distributions and other (-€72,406) and Debts after one year (-€31,675)
- Receivables after one year -€32,468
down €32,468 (-30.8%), from €105,250 to €72,783
- Reserves -€39,137
down €39,137 (-15.2%), from €256,737 to €217,601
of which Distributable reserves: -€39,137
- Debts after one year -€31,675
down €31,675 (-8.9%), from €357,101 to €325,426
- Tax, wage and social debts -€22,344
down €22,344 (-76.1%), from €29,350 to €7,006
- Gross operating margin -€105,865
down €105,865 (-53.7%), from €196,970 to €91,105
- Taxes -€20,400
down €20,400 (-58.9%), from €34,656 to €14,256
- Financial income -€19,822
down €19,822 (-95.3%), from €20,790 to €968
- Financial charges -€18,831
down €18,831 (-60.4%), from €31,153 to €12,322
- Other operating charges -€17,731
down €17,731 (-78.3%), from €22,634 to €4,904
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 | €686,443 | €597,118 | -€89,325 | -13.0% |
| Fixed assets | 21/28 | €487,657 | €486,799 | -€859 | -0.2% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €473,156 | €472,298 | -€859 | -0.2% |
| Land and buildings | 22 | €448,869 | €452,343 | +€3,474 | +0.8% |
| Plant, machinery and equipment | 23 | €24,287 | €19,955 | -€4,332 | -17.8% |
| Financial fixed assets | 28 | €14,500 | €14,500 | = | 0.0% |
| Current assets | 29/58 | €198,786 | €110,320 | -€88,466 | -44.5% |
| Amounts receivable after more than one year | 29 | €105,250 | €72,783 | -€32,468 | -30.8% |
| Other amounts receivable | 291 | €105,250 | €72,783 | -€32,468 | -30.8% |
| Amounts receivable within one year | 40/41 | €16,123 | €21,409 | +€5,287 | +32.8% |
| Trade receivables | 40 | €15,569 | €11,700 | -€3,869 | -24.9% |
| Other amounts receivable | 41 | €554 | €9,709 | +€9,156 | +1,654% |
| Cash at bank and in hand | 54/58 | €77,413 | €10,933 | -€66,480 | -85.9% |
| Deferred charges and accrued income | 490/1 | - | €5,195 | +€5,195 | |
| Total equity and liabilities | 10/49 | €686,443 | €597,118 | -€89,325 | -13.0% |
| Equity | 10/15 | €262,937 | €223,801 | -€39,137 | -14.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €256,737 | €217,601 | -€39,137 | -15.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €256,737 | €217,601 | -€39,137 | -15.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €423,506 | €373,317 | -€50,189 | -11.9% |
| Amounts payable after more than one year | 17 | €357,101 | €325,426 | -€31,675 | -8.9% |
| Financial debts | 170/4 | €357,101 | €325,426 | -€31,675 | -8.9% |
| Amounts payable within one year | 42/48 | €66,405 | €44,391 | -€22,014 | -33.2% |
| Current portion of amounts payable after more than one year | 42 | €31,084 | €31,675 | +€591 | +1.9% |
| Trade debts | 44 | €5,041 | €2,028 | -€3,013 | -59.8% |
| Suppliers | 440/4 | €5,041 | €2,028 | -€3,013 | -59.8% |
| Taxes, remuneration and social security | 45 | €29,350 | €7,006 | -€22,344 | -76.1% |
| Taxes | 450/3 | €29,350 | €7,006 | -€22,344 | -76.1% |
| Other amounts payable | 47/48 | €930 | €3,682 | +€2,752 | +296% |
| Accrued charges and deferred income | 492/3 | - | €3,500 | +€3,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,847 | €27,322 | +€3,475 | +14.6% |
| Other operating charges | 640/8 | €22,634 | €4,904 | -€17,731 | -78.3% |
| Gross operating margin | 9900 | €196,970 | €91,105 | -€105,865 | -53.7% |
| Operating profit (loss) | 9901 | €150,489 | €58,880 | -€91,609 | -60.9% |
| Financial income | 75/76B | €20,790 | €968 | -€19,822 | -95.3% |
| Recurring financial income | 75 | €20,790 | €968 | -€19,822 | -95.3% |
| Financial charges | 65/66B | €31,153 | €12,322 | -€18,831 | -60.4% |
| Recurring financial charges | 65 | €31,153 | €12,322 | -€18,831 | -60.4% |
| Profit (loss) for the period before taxes | 9903 | €140,126 | €47,526 | -€92,600 | -66.1% |
| Income taxes | 67/77 | €34,656 | €14,256 | -€20,400 | -58.9% |
| Profit (loss) for the period | 9904 | €105,470 | €33,270 | -€72,200 | -68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €105,470 | €33,270 | -€72,200 | -68.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.