CLEYT: 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.
CLEYT
Largest movements
- Receivables within one year -€10,118
down €10,118 (-7.2%), from €140,386 to €130,268
of which Trade receivables: -€9,945
- Deferred charges and accrued income +€3,500
up €3,500 (+86.3%), from €4,053 to €7,553
- Financial fixed assets -€1,700
down €1,700 (-100%), from €1,700 to €0
- Cash +€1,583
up €1,583 (+19.9%), from €7,973 to €9,556
mainly Receivables within one year (+€10,118) and Investment in fixed assets (net) (+€1,700)
- Trade debts -€3,235
down €3,235 (-95.3%), from €3,395 to €160
- Profit (loss) carried forward -€2,157
down €2,157 (-87.2%), from €2,475 to €318
- Write-downs +€3,945
new in 2025: €3,945
- Gross operating margin +€1,775
up €1,775, from -€2 to €1,773
- Other operating charges +€1,675
up €1,675 (+90.8%), from €1,845 to €3,521
- Taxes -€1,474
down €1,474 (-100%), from €1,474 to €0
- Financial income -€688
down €688 (-15.3%), from €4,494 to €3,806
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 | €154,111 | €147,377 | -€6,734 | -4.4% |
| Fixed assets | 21/28 | €1,700 | €0 | -€1,700 | -100% |
| Financial fixed assets | 28 | €1,700 | €0 | -€1,700 | -100% |
| Current assets | 29/58 | €152,412 | €147,377 | -€5,035 | -3.3% |
| Amounts receivable within one year | 40/41 | €140,386 | €130,268 | -€10,118 | -7.2% |
| Trade receivables | 40 | €9,945 | €0 | -€9,945 | -100% |
| Other amounts receivable | 41 | €130,441 | €130,268 | -€173 | -0.1% |
| Cash at bank and in hand | 54/58 | €7,973 | €9,556 | +€1,583 | +19.9% |
| Deferred charges and accrued income | 490/1 | €4,053 | €7,553 | +€3,500 | +86.3% |
| Total equity and liabilities | 10/49 | €154,111 | €147,377 | -€6,734 | -4.4% |
| Equity | 10/15 | €147,675 | €145,518 | -€2,157 | -1.5% |
| Contributions | 10/11 | €82,000 | €82,000 | = | 0.0% |
| Capital | 10 | €82,000 | €82,000 | = | 0.0% |
| Issued capital | 100 | €82,000 | €82,000 | = | 0.0% |
| Reserves | 13 | €63,200 | €63,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €63,200 | €63,200 | = | 0.0% |
| Legal reserve | 130 | €63,200 | €63,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,475 | €318 | -€2,157 | -87.2% |
| Amounts payable | 17/49 | €6,437 | €1,860 | -€4,577 | -71.1% |
| Amounts payable within one year | 42/48 | €6,437 | €1,860 | -€4,577 | -71.1% |
| Trade debts | 44 | €3,395 | €160 | -€3,235 | -95.3% |
| Suppliers | 440/4 | €3,395 | €160 | -€3,235 | -95.3% |
| Taxes, remuneration and social security | 45 | €1,342 | €0 | -€1,342 | -100% |
| Taxes | 450/3 | €1,342 | €0 | -€1,342 | -100% |
| Other amounts payable | 47/48 | €1,700 | €1,700 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,945 | +€3,945 | |
| Other operating charges | 640/8 | €1,845 | €3,521 | +€1,675 | +90.8% |
| Gross operating margin | 9900 | -€2 | €1,773 | +€1,775 | |
| Operating profit (loss) | 9901 | -€1,847 | -€5,692 | -€3,845 | -208% |
| Financial income | 75/76B | €4,494 | €3,806 | -€688 | -15.3% |
| Recurring financial income | 75 | €4,494 | €3,806 | -€688 | -15.3% |
| Financial charges | 65/66B | €82 | €271 | +€189 | +231% |
| Recurring financial charges | 65 | €82 | €271 | +€189 | +231% |
| Profit (loss) for the period before taxes | 9903 | €2,565 | -€2,157 | -€4,722 | |
| Income taxes | 67/77 | €1,474 | €0 | -€1,474 | -100% |
| Profit (loss) for the period | 9904 | €1,091 | -€2,157 | -€3,248 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,091 | -€2,157 | -€3,248 |
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.