CLEVI: 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.
CLEVI
Largest movements
- Cash -€21,651
down €21,651 (-65.5%), from €33,067 to €11,415
mainly Net result for the year (-€31,572) and Investment in fixed assets (net) (-€2,146)
- Tangible fixed assets -€7,685
down €7,685 (-4.7%), from €164,444 to €156,759
of which Land and buildings: -€6,454
- Profit (loss) carried forward -€31,572
down €31,572 (-25.1%), from -€125,934 to -€157,506
- Gross operating margin -€5,318
down €5,318 (-46.0%), from -€11,552 to -€16,871
- Depreciation +€349
up €349 (+3.7%), from €9,482 to €9,831
- Other operating charges -€231
down €231 (-4.5%), from €5,137 to €4,906
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 | €207,243 | €176,946 | -€30,296 | -14.6% |
| Fixed assets | 21/28 | €164,444 | €156,759 | -€7,685 | -4.7% |
| Tangible fixed assets | 22/27 | €164,444 | €156,759 | -€7,685 | -4.7% |
| Land and buildings | 22 | €162,693 | €156,240 | -€6,454 | -4.0% |
| Plant, machinery and equipment | 23 | €1,291 | €175 | -€1,116 | -86.5% |
| Furniture and vehicles | 24 | €460 | €345 | -€115 | -25.0% |
| Current assets | 29/58 | €42,799 | €20,187 | -€22,612 | -52.8% |
| Amounts receivable within one year | 40/41 | €4,657 | €4,978 | +€321 | +6.9% |
| Other amounts receivable | 41 | €4,657 | €4,978 | +€321 | +6.9% |
| Cash at bank and in hand | 54/58 | €33,067 | €11,415 | -€21,651 | -65.5% |
| Deferred charges and accrued income | 490/1 | €5,075 | €3,794 | -€1,281 | -25.2% |
| Total equity and liabilities | 10/49 | €207,243 | €176,946 | -€30,296 | -14.6% |
| Equity | 10/15 | €205,743 | €174,170 | -€31,572 | -15.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €270,176 | €270,176 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €264,026 | €264,026 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€125,934 | -€157,506 | -€31,572 | -25.1% |
| Amounts payable | 17/49 | €1,500 | €2,776 | +€1,276 | +85.0% |
| Amounts payable within one year | 42/48 | €800 | €2,620 | +€1,819 | +227.4% |
| Trade debts | 44 | €429 | €1,865 | +€1,436 | +335.1% |
| Suppliers | 440/4 | €429 | €1,865 | +€1,436 | +335.1% |
| Taxes, remuneration and social security | 45 | €372 | €755 | +€383 | +103.1% |
| Taxes | 450/3 | €372 | €755 | +€383 | +103.1% |
| Accrued charges and deferred income | 492/3 | €700 | €156 | -€544 | -77.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,482 | €9,831 | +€349 | +3.7% |
| Other operating charges | 640/8 | €5,137 | €4,906 | -€231 | -4.5% |
| Gross operating margin | 9900 | -€11,552 | -€16,871 | -€5,318 | -46.0% |
| Operating profit (loss) | 9901 | -€26,172 | -€31,608 | -€5,436 | -20.8% |
| Financial income | 75/76B | €600 | €559 | -€41 | -6.9% |
| Recurring financial income | 75 | €43 | €2 | -€41 | -95.1% |
| Non-recurring financial income | 76B | €557 | €557 | = | 0.0% |
| Financial charges | 65/66B | €136 | €140 | +€4 | +3.1% |
| Recurring financial charges | 65 | €136 | €140 | +€4 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | -€25,708 | -€31,189 | -€5,481 | -21.3% |
| Income taxes | 67/77 | €372 | €383 | +€11 | +3.1% |
| Profit (loss) for the period | 9904 | -€26,079 | -€31,572 | -€5,493 | -21.1% |
| Transfer from tax-exempt reserves | 789 | €494 | - | -€494 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,585 | -€31,572 | -€5,987 | -23.4% |
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 9 October 2026 via checked.be.