Cleverty: 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.
Cleverty
Largest movements
- Receivables within one year +€66,187
up €66,187 (+307%), from €21,552 to €87,738
of which Other amounts receivable: +€49,029
- Cash -€51,607
down €51,607 (-26.5%), from €194,958 to €143,351
mainly Contributions, distributions and other (-€145,937) and Receivables within one year (-€66,187)
- Deferred charges and accrued income +€8,239
up €8,239 (+384%), from €2,144 to €10,383
- Tangible fixed assets -€5,177
down €5,177 (-11.7%), from €44,336 to €39,159
of which Furniture and vehicles: -€6,590
- Other debts +€52,495
up €52,495 (+3,056%), from €1,718 to €54,213
- Reserves -€50,173
down €50,173 (-22.0%), from €227,938 to €177,765
- Tax, wage and social debts +€14,747
up €14,747 (+136%), from €10,846 to €25,594
- Gross operating margin +€93,041
up €93,041 (+203%), from €45,746 to €138,787
- Taxes +€27,924
up €27,924 (+237%), from €11,768 to €39,692
- Financial income +€5,205
up €5,205 (+207%), from €2,517 to €7,722
- Depreciation +€3,189
up €3,189 (+46.4%), from €6,867 to €10,055
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 | €263,240 | €280,882 | +€17,641 | +6.7% |
| Fixed assets | 21/28 | €44,586 | €39,409 | -€5,177 | -11.6% |
| Tangible fixed assets | 22/27 | €44,336 | €39,159 | -€5,177 | -11.7% |
| Plant, machinery and equipment | 23 | €21,048 | €22,461 | +€1,413 | +6.7% |
| Furniture and vehicles | 24 | €23,289 | €16,699 | -€6,590 | -28.3% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €218,654 | €241,472 | +€22,818 | +10.4% |
| Amounts receivable within one year | 40/41 | €21,552 | €87,738 | +€66,187 | +307% |
| Trade receivables | 40 | €10,164 | €27,322 | +€17,158 | +169% |
| Other amounts receivable | 41 | €11,388 | €60,417 | +€49,029 | +431% |
| Cash at bank and in hand | 54/58 | €194,958 | €143,351 | -€51,607 | -26.5% |
| Deferred charges and accrued income | 490/1 | €2,144 | €10,383 | +€8,239 | +384% |
| Total equity and liabilities | 10/49 | €263,240 | €280,882 | +€17,641 | +6.7% |
| Equity | 10/15 | €247,938 | €197,765 | -€50,173 | -20.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €227,938 | €177,765 | -€50,173 | -22.0% |
| Distributable reserves | 133 | €227,938 | €177,765 | -€50,173 | -22.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €15,302 | €83,117 | +€67,814 | +443% |
| Amounts payable within one year | 42/48 | €14,780 | €83,006 | +€68,227 | +462% |
| Financial debts | 43 | €37 | €0 | -€37 | -100% |
| Other loans | 439 | €37 | €0 | -€37 | -100% |
| Trade debts | 44 | €2,179 | €3,199 | +€1,021 | +46.9% |
| Suppliers | 440/4 | €2,179 | €3,199 | +€1,021 | +46.9% |
| Taxes, remuneration and social security | 45 | €10,846 | €25,594 | +€14,747 | +136% |
| Taxes | 450/3 | €10,846 | €25,594 | +€14,747 | +136% |
| Other amounts payable | 47/48 | €1,718 | €54,213 | +€52,495 | +3,056% |
| Accrued charges and deferred income | 492/3 | €523 | €110 | -€412 | -78.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,867 | €10,055 | +€3,189 | +46.4% |
| Other operating charges | 640/8 | €913 | €919 | +€6 | +0.7% |
| Gross operating margin | 9900 | €45,746 | €138,787 | +€93,041 | +203% |
| Operating profit (loss) | 9901 | €37,967 | €127,813 | +€89,846 | +237% |
| Financial income | 75/76B | €2,517 | €7,722 | +€5,205 | +207% |
| Recurring financial income | 75 | €2,517 | €7,722 | +€5,205 | +207% |
| Financial charges | 65/66B | €98 | €79 | -€19 | -19.2% |
| Recurring financial charges | 65 | €98 | €79 | -€19 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €40,386 | €135,456 | +€95,070 | +235% |
| Income taxes | 67/77 | €11,768 | €39,692 | +€27,924 | +237% |
| Profit (loss) for the period | 9904 | €28,619 | €95,764 | +€67,146 | +235% |
| Profit (loss) for the period to be appropriated | 9905 | €28,619 | €95,764 | +€67,146 | +235% |
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 16 October 2026 via checked.be.