Cleverstag: 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.
Cleverstag
Largest movements
- Tangible fixed assets +€19,919
new in 2025: €19,919
of which Furniture and vehicles: +€18,193
- Cash -€8,314
down €8,314 (-96.2%), from €8,643 to €329
mainly Investment in fixed assets (net) (-€22,103) and Net result for the year (-€2,713)
- Receivables within one year +€852
up €852 (+220.8%), from €386 to €1,238
of which Other amounts receivable: +€631
- Stocks and contracts +€501
new in 2025: €501
- Financial fixed assets +€500
new in 2025: €500
- Debts after one year +€12,707
new in 2025: €12,707
- Current portion of long-term debt +€3,121
new in 2025: €3,121
- Profit (loss) carried forward -€2,713
down €2,713 (-541.6%), from -€501 to -€3,214
- Tax, wage and social debts +€600
up €600 (+14990.3%), from €4 to €604
- Depreciation +€1,674
up €1,674 (+899.9%), from €186 to €1,860
- Financial charges +€372
up €372 (+502.1%), from €74 to €446
- Gross operating margin -€117
down €117 (-48.5%), from -€241 to -€358
- Other operating charges +€50
new in 2025: €50
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 | €9,725 | €23,296 | +€13,571 | +139.5% |
| Formation expenses | 20 | €696 | €520 | -€176 | -25.3% |
| Fixed assets | 21/28 | - | €20,419 | +€20,419 | |
| Tangible fixed assets | 22/27 | - | €19,919 | +€19,919 | |
| Plant, machinery and equipment | 23 | - | €1,726 | +€1,726 | |
| Furniture and vehicles | 24 | - | €18,193 | +€18,193 | |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €9,029 | €2,357 | -€6,672 | -73.9% |
| Stocks and contracts in progress | 3 | - | €501 | +€501 | |
| Stocks | 30/36 | - | €501 | +€501 | |
| Amounts receivable within one year | 40/41 | €386 | €1,238 | +€852 | +220.8% |
| Trade receivables | 40 | - | €221 | +€221 | |
| Other amounts receivable | 41 | €386 | €1,017 | +€631 | +163.5% |
| Cash at bank and in hand | 54/58 | €8,643 | €329 | -€8,314 | -96.2% |
| Deferred charges and accrued income | 490/1 | - | €288 | +€288 | |
| Total equity and liabilities | 10/49 | €9,725 | €23,296 | +€13,571 | +139.5% |
| Equity | 10/15 | €9,499 | €6,786 | -€2,713 | -28.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€501 | -€3,214 | -€2,713 | -541.6% |
| Amounts payable | 17/49 | €226 | €16,510 | +€16,284 | +7205.5% |
| Amounts payable after more than one year | 17 | - | €12,707 | +€12,707 | |
| Financial debts | 170/4 | - | €12,707 | +€12,707 | |
| Amounts payable within one year | 42/48 | €226 | €3,803 | +€3,577 | +1582.8% |
| Current portion of amounts payable after more than one year | 42 | - | €3,121 | +€3,121 | |
| Trade debts | 44 | €222 | €79 | -€143 | -64.5% |
| Suppliers | 440/4 | €222 | €79 | -€143 | -64.5% |
| Taxes, remuneration and social security | 45 | €4 | €604 | +€600 | +14990.3% |
| Taxes | 450/3 | €4 | €604 | +€600 | +14990.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €186 | €1,860 | +€1,674 | +899.9% |
| Other operating charges | 640/8 | - | €50 | +€50 | |
| Gross operating margin | 9900 | -€241 | -€358 | -€117 | -48.5% |
| Operating profit (loss) | 9901 | -€427 | -€2,268 | -€1,841 | -431.1% |
| Financial charges | 65/66B | €74 | €446 | +€372 | +502.1% |
| Recurring financial charges | 65 | €74 | €446 | +€372 | +502.1% |
| Profit (loss) for the period before taxes | 9903 | -€501 | -€2,713 | -€2,212 | -441.6% |
| Profit (loss) for the period | 9904 | -€501 | -€2,713 | -€2,212 | -441.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€501 | -€2,713 | -€2,212 | -441.6% |
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 2 October 2026 via checked.be.