Clovis Consult: what changed
Two fiscal 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.
Clovis Consult
Largest movements
- Current investments -€226,987
down €226,987 (-100.0%), from €226,987 to €0
- Cash -€14,579
down €14,579 (-34.7%), from €42,028 to €27,449
mainly Contributions, distributions and other (-€325,000) and Tax, wage and social debts (-€31,741)
- Receivables within one year -€11,284
down €11,284 (-39.4%), from €28,643 to €17,360
of which Other amounts receivable: -€9,696
- Tangible fixed assets -€7,669
down €7,669 (-30.4%), from €25,252 to €17,583
of which Furniture and vehicles: -€8,566
- Profit (loss) carried forward -€227,897
down €227,897 (-91.9%), from €248,022 to €20,126
- Tax, wage and social debts -€31,741
down €31,741 (-48.5%), from €65,393 to €33,652
of which Taxes: -€33,651
- Financial income +€11,868
up €11,868 (+255.7%), from €4,641 to €16,510
- Gross operating margin -€4,255
down €4,255 (-3.6%), from €118,581 to €114,326
- Taxes -€1,468
down €1,468 (-6.3%), from €23,328 to €21,860
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.
Cash bridge derived
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 | €323,930 | €63,322 | -€260,609 | -80.5% |
| Fixed assets | 21/28 | €25,252 | €17,583 | -€7,669 | -30.4% |
| Tangible fixed assets | 22/27 | €25,252 | €17,583 | -€7,669 | -30.4% |
| Plant, machinery and equipment | 23 | - | €1,301 | +€1,301 | |
| Furniture and vehicles | 24 | €22,084 | €13,518 | -€8,566 | -38.8% |
| Other tangible fixed assets | 26 | €3,168 | €2,764 | -€404 | -12.7% |
| Current assets | 29/58 | €298,679 | €45,739 | -€252,940 | -84.7% |
| Amounts receivable within one year | 40/41 | €28,643 | €17,360 | -€11,284 | -39.4% |
| Trade receivables | 40 | €16,562 | €14,974 | -€1,588 | -9.6% |
| Other amounts receivable | 41 | €12,082 | €2,386 | -€9,696 | -80.3% |
| Current investments | 50/53 | €226,987 | €0 | -€226,987 | -100.0% |
| Cash at bank and in hand | 54/58 | €42,028 | €27,449 | -€14,579 | -34.7% |
| Deferred charges and accrued income | 490/1 | €1,020 | €931 | -€89 | -8.8% |
| Total equity and liabilities | 10/49 | €323,930 | €63,322 | -€260,609 | -80.5% |
| Equity | 10/15 | €250,022 | €22,126 | -€227,897 | -91.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €248,022 | €20,126 | -€227,897 | -91.9% |
| Amounts payable | 17/49 | €73,908 | €41,196 | -€32,712 | -44.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €73,668 | €41,196 | -€32,472 | -44.1% |
| Current portion of amounts payable after more than one year | 42 | €7,773 | €6,333 | -€1,439 | -18.5% |
| Trade debts | 44 | €502 | €1,211 | +€708 | +141.0% |
| Suppliers | 440/4 | €502 | €1,211 | +€708 | +141.0% |
| Taxes, remuneration and social security | 45 | €65,393 | €33,652 | -€31,741 | -48.5% |
| Taxes | 450/3 | €65,393 | €31,742 | -€33,651 | -51.5% |
| Remuneration and social security | 454/9 | - | €1,910 | +€1,910 | |
| Accrued charges and deferred income | 492/3 | €240 | €0 | -€240 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,970 | €9,495 | +€525 | +5.9% |
| Other operating charges | 640/8 | €568 | €1,085 | +€517 | +91.0% |
| Gross operating margin | 9900 | €118,581 | €114,326 | -€4,255 | -3.6% |
| Operating profit (loss) | 9901 | €109,043 | €103,745 | -€5,297 | -4.9% |
| Financial income | 75/76B | €4,641 | €16,510 | +€11,868 | +255.7% |
| Recurring financial income | 75 | €4,641 | €16,510 | +€11,868 | +255.7% |
| Financial charges | 65/66B | €1,892 | €1,292 | -€600 | -31.7% |
| Recurring financial charges | 65 | €1,892 | €1,292 | -€600 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | €111,792 | €118,963 | +€7,171 | +6.4% |
| Income taxes | 67/77 | €23,328 | €21,860 | -€1,468 | -6.3% |
| Profit (loss) for the period | 9904 | €88,464 | €97,103 | +€8,640 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €88,464 | €97,103 | +€8,640 | +9.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.