CLEWA: 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.
CLEWA
Largest movements
- Cash -€64,649
down €64,649 (-71.6%), from €90,274 to €25,625
mainly Other debts (-€63,102) and Net result for the year (-€14,282)
- Receivables within one year -€20,220
down €20,220 (-95.3%), from €21,220 to €1,000
- Other debts -€63,102
down €63,102 (-96.8%), from €65,185 to €2,084
- Profit (loss) carried forward -€14,282
down €14,282 (-42.1%), from €33,923 to €19,642
- Tax, wage and social debts -€6,799
down €6,799 (-100%), from €6,799 to €0
- Gross operating margin -€24,074
down €24,074, from €15,934 to -€8,140
- Taxes -€2,442
down €2,442 (-100%), from €2,442 to €0
- Other operating charges +€252
up €252 (+4.4%), from €5,699 to €5,951
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 | €134,055 | €49,286 | -€84,768 | -63.2% |
| Fixed assets | 21/28 | €22,561 | €22,661 | +€100 | +0.4% |
| Tangible fixed assets | 22/27 | €22,561 | €22,561 | = | 0.0% |
| Land and buildings | 22 | €22,561 | €22,561 | = | 0.0% |
| Financial fixed assets | 28 | - | €100 | +€100 | |
| Current assets | 29/58 | €111,494 | €26,625 | -€84,868 | -76.1% |
| Amounts receivable within one year | 40/41 | €21,220 | €1,000 | -€20,220 | -95.3% |
| Other amounts receivable | 41 | €21,220 | €1,000 | -€20,220 | -95.3% |
| Cash at bank and in hand | 54/58 | €90,274 | €25,625 | -€64,649 | -71.6% |
| Total equity and liabilities | 10/49 | €134,055 | €49,286 | -€84,768 | -63.2% |
| Equity | 10/15 | €61,484 | €47,203 | -€14,282 | -23.2% |
| Contributions | 10/11 | €27,561 | €27,561 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,923 | €19,642 | -€14,282 | -42.1% |
| Amounts payable | 17/49 | €72,570 | €2,084 | -€70,487 | -97.1% |
| Amounts payable within one year | 42/48 | €72,570 | €2,084 | -€70,487 | -97.1% |
| Trade debts | 44 | €586 | €0 | -€586 | -100% |
| Suppliers | 440/4 | €586 | €0 | -€586 | -100% |
| Taxes, remuneration and social security | 45 | €6,799 | €0 | -€6,799 | -100% |
| Taxes | 450/3 | €6,799 | €0 | -€6,799 | -100% |
| Other amounts payable | 47/48 | €65,185 | €2,084 | -€63,102 | -96.8% |
| Other operating charges | 640/8 | €5,699 | €5,951 | +€252 | +4.4% |
| Gross operating margin | 9900 | €15,934 | -€8,140 | -€24,074 | |
| Operating profit (loss) | 9901 | €10,235 | -€14,091 | -€24,326 | |
| Financial charges | 65/66B | €153 | €190 | +€37 | +24.1% |
| Recurring financial charges | 65 | €153 | €190 | +€37 | +24.1% |
| Profit (loss) for the period before taxes | 9903 | €10,082 | -€14,282 | -€24,363 | |
| Income taxes | 67/77 | €2,442 | €0 | -€2,442 | -100% |
| Profit (loss) for the period | 9904 | €7,640 | -€14,282 | -€21,922 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,640 | -€14,282 | -€21,922 |
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 13 October 2026 via checked.be.