CLEVIBA IMMO: 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.
CLEVIBA IMMO
Largest movements
- Tangible fixed assets +€322,903
up €322,903 (+26.9%), from €1.2m to €1.5m
of which Land and buildings: +€324,314
- Receivables within one year -€18,592
no longer reported in 2025 (was €18,592)
- Debts after one year +€262,883
up €262,883 (+29.1%), from €902,506 to €1.2m
- Other debts +€54,146
up €54,146 (+41.3%), from €131,089 to €185,235
- Profit (loss) carried forward -€44,118
down €44,118 (-57.4%), from €76,898 to €32,780
- Trade debts +€24,179
new in 2025: €24,179
- Current portion of long-term debt +€15,859
up €15,859 (+24.4%), from €64,926 to €80,785
- Depreciation +€43,358
up €43,358 (+74.2%), from €58,402 to €101,760
- Financial charges +€13,283
up €13,283 (+121%), from €10,961 to €24,244
- Purchases and services +€7,831
up €7,831 (+178%), from €4,401 to €12,232
- Gross operating margin -€4,957
down €4,957 (-5.7%), from €87,101 to €82,144
- Turnover +€2,874
up €2,874 (+3.1%), from €91,502 to €94,376
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 | €1,221,237 | €1,532,984 | +€311,747 | +25.5% |
| Fixed assets | 21/28 | €1,199,179 | €1,521,946 | +€322,767 | +26.9% |
| Intangible fixed assets | 21 | €136 | €0 | -€136 | -100% |
| Tangible fixed assets | 22/27 | €1,199,043 | €1,521,946 | +€322,903 | +26.9% |
| Land and buildings | 22 | €1,192,114 | €1,516,428 | +€324,314 | +27.2% |
| Plant, machinery and equipment | 23 | €512 | €0 | -€512 | -100% |
| Furniture and vehicles | 24 | €6,417 | €5,518 | -€899 | -14.0% |
| Current assets | 29/58 | €22,058 | €11,038 | -€11,020 | -50.0% |
| Amounts receivable within one year | 40/41 | €18,592 | - | -€18,592 | |
| Trade receivables | 40 | €18,592 | - | -€18,592 | |
| Cash at bank and in hand | 54/58 | €3,466 | €11,038 | +€7,572 | +218% |
| Total equity and liabilities | 10/49 | €1,221,237 | €1,532,984 | +€311,747 | +25.5% |
| Equity | 10/15 | €116,898 | €72,780 | -€44,118 | -37.7% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,898 | €32,780 | -€44,118 | -57.4% |
| Amounts payable | 17/49 | €1,104,339 | €1,460,204 | +€355,865 | +32.2% |
| Amounts payable after more than one year | 17 | €902,506 | €1,165,389 | +€262,883 | +29.1% |
| Financial debts | 170/4 | €902,506 | €1,165,389 | +€262,883 | +29.1% |
| Amounts payable within one year | 42/48 | €201,833 | €294,815 | +€92,982 | +46.1% |
| Current portion of amounts payable after more than one year | 42 | €64,926 | €80,785 | +€15,859 | +24.4% |
| Trade debts | 44 | - | €24,179 | +€24,179 | |
| Suppliers | 440/4 | - | €24,179 | +€24,179 | |
| Taxes, remuneration and social security | 45 | €5,818 | €4,616 | -€1,202 | -20.7% |
| Taxes | 450/3 | €5,818 | €4,616 | -€1,202 | -20.7% |
| Other amounts payable | 47/48 | €131,089 | €185,235 | +€54,146 | +41.3% |
| Turnover | 70 | €91,502 | €94,376 | +€2,874 | +3.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,401 | €12,232 | +€7,831 | +178% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,402 | €101,760 | +€43,358 | +74.2% |
| Other operating charges | 640/8 | €213 | €258 | +€45 | +21.1% |
| Gross operating margin | 9900 | €87,101 | €82,144 | -€4,957 | -5.7% |
| Operating profit (loss) | 9901 | €28,486 | -€19,874 | -€48,360 | |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €10,961 | €24,244 | +€13,283 | +121% |
| Recurring financial charges | 65 | €10,961 | €24,244 | +€13,283 | +121% |
| Profit (loss) for the period before taxes | 9903 | €17,531 | -€44,118 | -€61,649 | |
| Profit (loss) for the period | 9904 | €17,531 | -€44,118 | -€61,649 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,531 | -€44,118 | -€61,649 |
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 20 October 2026 via checked.be.