Clou Copywriting: 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.
Clou Copywriting
Largest movements
- Receivables within one year +€3,460
up €3,460 (+186%), from €1,864 to €5,324
of which Trade receivables: +€3,509
- Cash +€2,251
up €2,251 (+9.3%), from €24,173 to €26,423
mainly Net result for the year (+€8,848) and Tax, wage and social debts (+€869)
- Tangible fixed assets -€437
down €437 (-40.4%), from €1,082 to €645
of which Land and buildings: -€235
- Deferred charges and accrued income -€329
no longer reported in 2025 (was €329)
- Reserves +€8,848
up €8,848 (+76.1%), from €11,623 to €20,470
- Other debts -€5,050
down €5,050 (-88.3%), from €5,719 to €669
- Tax, wage and social debts +€869
up €869 (+19.3%), from €4,494 to €5,363
- Gross operating margin +€4,637
up €4,637 (+54.6%), from €8,492 to €13,130
- Taxes +€977
up €977 (+43.9%), from €2,227 to €3,204
- Other operating charges +€570
new in 2025: €570
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 | €27,448 | €32,393 | +€4,944 | +18.0% |
| Fixed assets | 21/28 | €1,082 | €645 | -€437 | -40.4% |
| Tangible fixed assets | 22/27 | €1,082 | €645 | -€437 | -40.4% |
| Land and buildings | 22 | €583 | €348 | -€235 | -40.4% |
| Plant, machinery and equipment | 23 | €499 | €298 | -€201 | -40.4% |
| Current assets | 29/58 | €26,366 | €31,747 | +€5,381 | +20.4% |
| Amounts receivable within one year | 40/41 | €1,864 | €5,324 | +€3,460 | +186% |
| Trade receivables | 40 | €1,815 | €5,324 | +€3,509 | +193% |
| Other amounts receivable | 41 | €49 | - | -€49 | |
| Cash at bank and in hand | 54/58 | €24,173 | €26,423 | +€2,251 | +9.3% |
| Deferred charges and accrued income | 490/1 | €329 | - | -€329 | |
| Total equity and liabilities | 10/49 | €27,448 | €32,393 | +€4,944 | +18.0% |
| Equity | 10/15 | €16,623 | €25,470 | +€8,848 | +53.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €11,623 | €20,470 | +€8,848 | +76.1% |
| Distributable reserves | 133 | €11,623 | €20,470 | +€8,848 | +76.1% |
| Amounts payable | 17/49 | €10,826 | €6,922 | -€3,903 | -36.1% |
| Amounts payable within one year | 42/48 | €10,826 | €6,922 | -€3,903 | -36.1% |
| Trade debts | 44 | €613 | €890 | +€277 | +45.3% |
| Suppliers | 440/4 | €613 | €890 | +€277 | +45.3% |
| Taxes, remuneration and social security | 45 | €4,494 | €5,363 | +€869 | +19.3% |
| Taxes | 450/3 | €4,494 | €5,363 | +€869 | +19.3% |
| Other amounts payable | 47/48 | €5,719 | €669 | -€5,050 | -88.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €437 | €437 | = | 0.0% |
| Other operating charges | 640/8 | - | €570 | +€570 | |
| Gross operating margin | 9900 | €8,492 | €13,130 | +€4,637 | +54.6% |
| Operating profit (loss) | 9901 | €8,055 | €12,122 | +€4,067 | +50.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €69 | €70 | +€1 | +2.0% |
| Recurring financial charges | 65 | €69 | €70 | +€1 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €7,986 | €12,052 | +€4,066 | +50.9% |
| Income taxes | 67/77 | €2,227 | €3,204 | +€977 | +43.9% |
| Profit (loss) for the period | 9904 | €5,759 | €8,848 | +€3,089 | +53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,759 | €8,848 | +€3,089 | +53.6% |
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 26 October 2026 via checked.be.