Clutters: 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.
Clutters
Largest movements
- Cash +€22,819
up €22,819 (+36.9%), from €61,883 to €84,702
mainly Other debts (+€113,075) and Net result for the year (+€42,852)
- Receivables within one year +€15,971
up €15,971 (+96.9%), from €16,486 to €32,457
of which Trade receivables: +€17,316
- Tangible fixed assets -€13,761
down €13,761 (-26.7%), from €51,478 to €37,717
of which Furniture and vehicles: -€12,157
- Other debts +€113,075
new in 2025: €113,075
- Reserves -€100,000
down €100,000 (-99.4%), from €100,592 to €592
- Tax, wage and social debts +€11,010
up €11,010 (+43.1%), from €25,535 to €36,545
- Gross operating margin +€15,397
up €15,397 (+35.3%), from €43,581 to €58,978
- Financial income +€10,407
new in 2025: €10,407
of which Non-recurring financial income: +€10,407
- Taxes +€4,459
up €4,459 (+67.6%), from €6,600 to €11,059
- Depreciation -€2,086
down €2,086 (-13.2%), from €15,848 to €13,761
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 | €131,505 | €156,806 | +€25,301 | +19.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €51,478 | €37,717 | -€13,761 | -26.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €51,478 | €37,717 | -€13,761 | -26.7% |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €27 | €0 | -€27 | -100.0% |
| Furniture and vehicles | 24 | €46,896 | €34,739 | -€12,157 | -25.9% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €4,555 | €2,978 | -€1,577 | -34.6% |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €80,027 | €119,090 | +€39,062 | +48.8% |
| Amounts receivable after more than one year | 29 | €0 | €0 | = | |
| Trade receivables | 290 | €0 | €0 | = | |
| Other amounts receivable | 291 | €0 | €0 | = | |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Stocks | 30/36 | €0 | €0 | = | |
| Contracts in progress | 37 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €16,486 | €32,457 | +€15,971 | +96.9% |
| Trade receivables | 40 | €14,890 | €32,206 | +€17,316 | +116.3% |
| Other amounts receivable | 41 | €1,596 | €251 | -€1,345 | -84.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €61,883 | €84,702 | +€22,819 | +36.9% |
| Deferred charges and accrued income | 490/1 | €1,658 | €1,931 | +€272 | +16.4% |
| Total equity and liabilities | 10/49 | €131,505 | €156,806 | +€25,301 | +19.2% |
| Equity | 10/15 | €105,592 | €5,592 | -€100,000 | -94.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €100,592 | €592 | -€100,000 | -99.4% |
| Distributable reserves | 133 | €100,592 | €592 | -€100,000 | -99.4% |
| Amounts payable | 17/49 | €25,913 | €151,214 | +€125,301 | +483.5% |
| Amounts payable within one year | 42/48 | €25,913 | €151,214 | +€125,301 | +483.5% |
| Trade debts | 44 | €378 | €1,595 | +€1,217 | +321.8% |
| Suppliers | 440/4 | €378 | €1,595 | +€1,217 | +321.8% |
| Taxes, remuneration and social security | 45 | €25,535 | €36,545 | +€11,010 | +43.1% |
| Taxes | 450/3 | €25,535 | €36,545 | +€11,010 | +43.1% |
| Other amounts payable | 47/48 | - | €113,075 | +€113,075 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,848 | €13,761 | -€2,086 | -13.2% |
| Other operating charges | 640/8 | €1,381 | €1,619 | +€238 | +17.3% |
| Gross operating margin | 9900 | €43,581 | €58,978 | +€15,397 | +35.3% |
| Operating profit (loss) | 9901 | €26,353 | €43,598 | +€17,245 | +65.4% |
| Financial income | 75/76B | - | €10,407 | +€10,407 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Non-recurring financial income | 76B | - | €10,407 | +€10,407 | |
| Financial charges | 65/66B | €219 | €94 | -€125 | -57.2% |
| Recurring financial charges | 65 | €219 | €94 | -€125 | -57.2% |
| Profit (loss) for the period before taxes | 9903 | €26,134 | €53,911 | +€27,777 | +106.3% |
| Income taxes | 67/77 | €6,600 | €11,059 | +€4,459 | +67.6% |
| Profit (loss) for the period | 9904 | €19,534 | €42,852 | +€23,318 | +119.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,534 | €42,852 | +€23,318 | +119.4% |
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 7 October 2026 via checked.be.