CleverSystems: 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.
CleverSystems
Largest movements
- Cash +€11,893
up €11,893 (+198.1%), from €6,003 to €17,896
mainly Net result for the year (+€5,803) and Depreciation (+€2,966)
- Tangible fixed assets -€2,966
down €2,966 (-34.2%), from €8,672 to €5,706
- Receivables within one year -€2,630
down €2,630 (-13.3%), from €19,731 to €17,101
of which Other amounts receivable: -€2,180
- Reserves +€5,750
up €5,750 (+58.7%), from €9,800 to €15,550
- Other debts +€2,199
new in 2025: €2,199
- Tax, wage and social debts -€1,788
down €1,788 (-46.6%), from €3,841 to €2,053
- Depreciation +€2,739
up €2,739 (+1203.6%), from €228 to €2,966
- Gross operating margin +€576
up €576 (+5.0%), from €11,622 to €12,197
- Financial income +€394
up €394 (+66.0%), from €597 to €992
- Taxes -€288
down €288 (-7.5%), from €3,841 to €3,553
- Other operating charges +€166
up €166 (+30.1%), from €552 to €719
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 | €34,459 | €40,950 | +€6,491 | +18.8% |
| Fixed assets | 21/28 | €8,672 | €5,706 | -€2,966 | -34.2% |
| Tangible fixed assets | 22/27 | €8,672 | €5,706 | -€2,966 | -34.2% |
| Furniture and vehicles | 24 | €8,672 | €5,706 | -€2,966 | -34.2% |
| Current assets | 29/58 | €25,786 | €35,244 | +€9,458 | +36.7% |
| Amounts receivable within one year | 40/41 | €19,731 | €17,101 | -€2,630 | -13.3% |
| Trade receivables | 40 | €450 | - | -€450 | |
| Other amounts receivable | 41 | €19,281 | €17,101 | -€2,180 | -11.3% |
| Cash at bank and in hand | 54/58 | €6,003 | €17,896 | +€11,893 | +198.1% |
| Deferred charges and accrued income | 490/1 | €52 | €247 | +€195 | +376.4% |
| Total equity and liabilities | 10/49 | €34,459 | €40,950 | +€6,491 | +18.8% |
| Equity | 10/15 | €28,467 | €34,270 | +€5,803 | +20.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,800 | €15,550 | +€5,750 | +58.7% |
| Distributable reserves | 133 | €9,800 | €15,550 | +€5,750 | +58.7% |
| Profit (loss) carried forward | 14 | €67 | €120 | +€53 | +78.6% |
| Amounts payable | 17/49 | €5,992 | €6,680 | +€689 | +11.5% |
| Amounts payable within one year | 42/48 | €5,538 | €6,301 | +€763 | +13.8% |
| Trade debts | 44 | €1,698 | €2,050 | +€352 | +20.8% |
| Suppliers | 440/4 | €1,698 | €2,050 | +€352 | +20.8% |
| Taxes, remuneration and social security | 45 | €3,841 | €2,053 | -€1,788 | -46.6% |
| Taxes | 450/3 | €3,841 | €2,053 | -€1,788 | -46.6% |
| Other amounts payable | 47/48 | - | €2,199 | +€2,199 | |
| Accrued charges and deferred income | 492/3 | €453 | €379 | -€74 | -16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €228 | €2,966 | +€2,739 | +1203.6% |
| Other operating charges | 640/8 | €552 | €719 | +€166 | +30.1% |
| Gross operating margin | 9900 | €11,622 | €12,197 | +€576 | +5.0% |
| Operating profit (loss) | 9901 | €10,842 | €8,512 | -€2,329 | -21.5% |
| Financial income | 75/76B | €597 | €992 | +€394 | +66.0% |
| Recurring financial income | 75 | €597 | €992 | +€394 | +66.0% |
| Financial charges | 65/66B | €45 | €149 | +€104 | +229.6% |
| Recurring financial charges | 65 | €45 | €149 | +€104 | +229.6% |
| Profit (loss) for the period before taxes | 9903 | €11,394 | €9,355 | -€2,039 | -17.9% |
| Income taxes | 67/77 | €3,841 | €3,553 | -€288 | -7.5% |
| Profit (loss) for the period | 9904 | €7,553 | €5,803 | -€1,751 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,553 | €5,803 | -€1,751 | -23.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.