CLUELESS FIRM: 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.
CLUELESS FIRM
Largest movements
- Cash +€22,687
up €22,687 (+130%), from €17,465 to €40,153
mainly Net result for the year (+€17,939) and Tax, wage and social debts (+€14,565)
- Intangible fixed assets +€20,895
new in 2025: €20,895
- Receivables within one year +€5,208
up €5,208 (+23.1%), from €22,510 to €27,717
of which Trade receivables: +€6,791
- Tangible fixed assets -€3,245
down €3,245 (-25.9%), from €12,540 to €9,295
of which Furniture and vehicles: -€2,416
- Profit (loss) carried forward +€17,119
no longer reported in 2025 (was -€17,119)
- Tax, wage and social debts +€14,565
up €14,565 (+135%), from €10,795 to €25,360
of which Taxes: +€8,565
- Trade debts +€5,703
up €5,703 (+32.9%), from €17,330 to €23,033
- Provisions +€5,664
up €5,664 (+13.7%), from €41,218 to €46,882
- Accrued charges and deferred income +€1,840
new in 2025: €1,840
- Provisions -€35,554
down €35,554 (-86.3%), from €41,218 to €5,664
- Financial charges +€21,650
up €21,650 (+31,250%), from €69 to €21,719
- Gross operating margin +€21,377
up €21,377 (+62.7%), from €34,110 to €55,487
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 | €53,724 | €99,434 | +€45,710 | +85.1% |
| Fixed assets | 21/28 | €12,540 | €30,190 | +€17,650 | +141% |
| Intangible fixed assets | 21 | - | €20,895 | +€20,895 | |
| Tangible fixed assets | 22/27 | €12,540 | €9,295 | -€3,245 | -25.9% |
| Furniture and vehicles | 24 | €8,789 | €6,373 | -€2,416 | -27.5% |
| Other tangible fixed assets | 26 | €3,751 | €2,922 | -€829 | -22.1% |
| Current assets | 29/58 | €41,184 | €69,244 | +€28,060 | +68.1% |
| Amounts receivable within one year | 40/41 | €22,510 | €27,717 | +€5,208 | +23.1% |
| Trade receivables | 40 | €13,310 | €20,101 | +€6,791 | +51.0% |
| Other amounts receivable | 41 | €9,200 | €7,616 | -€1,583 | -17.2% |
| Cash at bank and in hand | 54/58 | €17,465 | €40,153 | +€22,687 | +130% |
| Deferred charges and accrued income | 490/1 | €1,209 | €1,374 | +€164 | +13.6% |
| Total equity and liabilities | 10/49 | €53,724 | €99,434 | +€45,710 | +85.1% |
| Equity | 10/15 | -€15,619 | €2,320 | +€17,939 | |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | - | €820 | +€820 | |
| Distributable reserves | 133 | - | €820 | +€820 | |
| Profit (loss) carried forward | 14 | -€17,119 | - | +€17,119 | |
| Provisions and deferred taxes | 16 | €41,218 | €46,882 | +€5,664 | +13.7% |
| Provisions for liabilities and charges | 160/5 | €41,218 | €46,882 | +€5,664 | +13.7% |
| Other liabilities and charges | 164/5 | €41,218 | €46,882 | +€5,664 | +13.7% |
| Amounts payable | 17/49 | €28,125 | €50,232 | +€22,107 | +78.6% |
| Amounts payable within one year | 42/48 | €28,125 | €48,393 | +€20,268 | +72.1% |
| Trade debts | 44 | €17,330 | €23,033 | +€5,703 | +32.9% |
| Suppliers | 440/4 | €17,330 | €23,033 | +€5,703 | +32.9% |
| Taxes, remuneration and social security | 45 | €10,795 | €25,360 | +€14,565 | +135% |
| Taxes | 450/3 | €10,795 | €19,360 | +€8,565 | +79.3% |
| Remuneration and social security | 454/9 | - | €6,000 | +€6,000 | |
| Accrued charges and deferred income | 492/3 | - | €1,840 | +€1,840 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,808 | €3,245 | +€437 | +15.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €41,218 | €5,664 | -€35,554 | -86.3% |
| Other operating charges | 640/8 | €673 | €477 | -€196 | -29.1% |
| Gross operating margin | 9900 | €34,110 | €55,487 | +€21,377 | +62.7% |
| Operating profit (loss) | 9901 | -€10,588 | €46,101 | +€56,689 | |
| Financial income | 75/76B | €707 | €565 | -€142 | -20.1% |
| Recurring financial income | 75 | €707 | €565 | -€142 | -20.1% |
| Financial charges | 65/66B | €69 | €21,719 | +€21,650 | +31,250% |
| Recurring financial charges | 65 | €69 | €21,719 | +€21,650 | +31,250% |
| Profit (loss) for the period before taxes | 9903 | -€9,950 | €24,947 | +€34,897 | |
| Income taxes | 67/77 | €7,169 | €7,009 | -€160 | -2.2% |
| Profit (loss) for the period | 9904 | -€17,119 | €17,939 | +€35,057 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,119 | €17,939 | +€35,057 |
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.