CLEVR AUTOMATION: 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.
CLEVR AUTOMATION
Largest movements
- Tangible fixed assets +€395,945
up €395,945 (+2,572%), from €15,397 to €411,343
of which Land and buildings: +€403,645
- Receivables within one year +€133,631
up €133,631 (+3,823%), from €3,496 to €137,127
of which Other amounts receivable: +€74,510
- Cash +€19,801
up €19,801 (+22.4%), from €88,247 to €108,048
mainly Debts after one year (+€460,239) and Net result for the year (+€87,115)
- Debts after one year +€460,239
up €460,239, from €0 to €460,239
- Reserves +€87,115
up €87,115 (+150%), from €57,918 to €145,033
- Current portion of long-term debt +€16,445
up €16,445 (+2,433%), from €676 to €17,121
- Trade debts -€8,439
down €8,439 (-50.8%), from €16,627 to €8,187
- Gross operating margin +€56,766
up €56,766 (+97.7%), from €58,074 to €114,840
- Taxes +€6,812
up €6,812 (+64.7%), from €10,532 to €17,344
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 | €107,807 | €659,690 | +€551,883 | +512% |
| Fixed assets | 21/28 | €15,781 | €414,227 | +€398,445 | +2,525% |
| Tangible fixed assets | 22/27 | €15,397 | €411,343 | +€395,945 | +2,572% |
| Land and buildings | 22 | - | €403,645 | +€403,645 | |
| Furniture and vehicles | 24 | €15,397 | €7,698 | -€7,700 | -50.0% |
| Financial fixed assets | 28 | €384 | €2,884 | +€2,500 | +651% |
| Current assets | 29/58 | €92,026 | €245,463 | +€153,437 | +167% |
| Amounts receivable within one year | 40/41 | €3,496 | €137,127 | +€133,631 | +3,823% |
| Trade receivables | 40 | €3,480 | €62,601 | +€59,121 | +1,699% |
| Other amounts receivable | 41 | €16 | €74,525 | +€74,510 | +480,709% |
| Cash at bank and in hand | 54/58 | €88,247 | €108,048 | +€19,801 | +22.4% |
| Deferred charges and accrued income | 490/1 | €283 | €288 | +€5 | +1.8% |
| Total equity and liabilities | 10/49 | €107,807 | €659,690 | +€551,883 | +512% |
| Equity | 10/15 | €62,918 | €150,033 | +€87,115 | +138% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €57,918 | €145,033 | +€87,115 | +150% |
| Distributable reserves | 133 | €57,918 | €145,033 | +€87,115 | +150% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €44,890 | €509,657 | +€464,767 | +1,035% |
| Amounts payable after more than one year | 17 | €0 | €460,239 | +€460,239 | |
| Financial debts | 170/4 | €0 | €460,239 | +€460,239 | |
| Amounts payable within one year | 42/48 | €44,890 | €49,418 | +€4,528 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €676 | €17,121 | +€16,445 | +2,433% |
| Trade debts | 44 | €16,627 | €8,187 | -€8,439 | -50.8% |
| Suppliers | 440/4 | €16,627 | €8,187 | -€8,439 | -50.8% |
| Taxes, remuneration and social security | 45 | €17,629 | €13,448 | -€4,181 | -23.7% |
| Taxes | 450/3 | €17,629 | €13,448 | -€4,181 | -23.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €9,958 | €10,662 | +€703 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,700 | €7,700 | = | 0.0% |
| Other operating charges | 640/8 | €571 | €1,074 | +€503 | +88.0% |
| Gross operating margin | 9900 | €58,074 | €114,840 | +€56,766 | +97.7% |
| Operating profit (loss) | 9901 | €49,803 | €106,067 | +€56,264 | +113% |
| Financial income | 75/76B | €462 | €0 | -€462 | -99.9% |
| Recurring financial income | 75 | €462 | €0 | -€462 | -99.9% |
| Financial charges | 65/66B | €1,597 | €1,608 | +€10 | +0.7% |
| Recurring financial charges | 65 | €1,597 | €1,608 | +€10 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €48,668 | €104,459 | +€55,791 | +115% |
| Income taxes | 67/77 | €10,532 | €17,344 | +€6,812 | +64.7% |
| Profit (loss) for the period | 9904 | €38,136 | €87,115 | +€48,979 | +128% |
| Profit (loss) for the period to be appropriated | 9905 | €38,136 | €87,115 | +€48,979 | +128% |
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 18 October 2026 via checked.be.