CLVR: 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.
CLVR
Largest movements
- Cash +€19,098
up €19,098 (+217.0%), from €8,799 to €27,898
mainly Receivables within one year (+€15,727) and Other debts (+€12,395)
- Receivables within one year -€15,727
down €15,727 (-83.1%), from €18,924 to €3,197
of which Other amounts receivable: -€14,606
- Tangible fixed assets -€6,966
down €6,966 (-12.2%), from €56,961 to €49,995
of which Plant, machinery and equipment: -€5,080
- Debts after one year -€23,970
down €23,970 (-55.0%), from €43,618 to €19,648
- Other debts +€12,395
up €12,395 (+948.4%), from €1,307 to €13,702
- Reserves +€6,089
up €6,089 (+37.7%), from €16,137 to €22,226
- Tax, wage and social debts +€1,300
up €1,300 (+1284.7%), from €101 to €1,401
of which Remuneration and social security: +€1,335
- Gross operating margin +€28,513
up €28,513 (+32.5%), from €87,620 to €116,133
- Staff costs +€25,477
up €25,477 (+36.6%), from €69,673 to €95,149
- Taxes +€1,192
up €1,192 (+51.7%), from €2,305 to €3,498
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 | €84,684 | €81,089 | -€3,595 | -4.2% |
| Fixed assets | 21/28 | €56,961 | €49,995 | -€6,966 | -12.2% |
| Tangible fixed assets | 22/27 | €56,961 | €49,995 | -€6,966 | -12.2% |
| Plant, machinery and equipment | 23 | €5,352 | €271 | -€5,080 | -94.9% |
| Furniture and vehicles | 24 | €51,609 | €49,723 | -€1,886 | -3.7% |
| Current assets | 29/58 | €27,723 | €31,094 | +€3,371 | +12.2% |
| Amounts receivable within one year | 40/41 | €18,924 | €3,197 | -€15,727 | -83.1% |
| Trade receivables | 40 | €1,121 | €0 | -€1,121 | -100.0% |
| Other amounts receivable | 41 | €17,803 | €3,197 | -€14,606 | -82.0% |
| Cash at bank and in hand | 54/58 | €8,799 | €27,898 | +€19,098 | +217.0% |
| Total equity and liabilities | 10/49 | €84,684 | €81,089 | -€3,595 | -4.2% |
| Equity | 10/15 | €18,137 | €24,226 | +€6,089 | +33.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €16,137 | €22,226 | +€6,089 | +37.7% |
| Distributable reserves | 133 | €16,137 | €22,226 | +€6,089 | +37.7% |
| Amounts payable | 17/49 | €66,547 | €56,863 | -€9,684 | -14.6% |
| Amounts payable after more than one year | 17 | €43,618 | €19,648 | -€23,970 | -55.0% |
| Financial debts | 170/4 | €43,618 | €19,648 | -€23,970 | -55.0% |
| Amounts payable within one year | 42/48 | €22,928 | €37,215 | +€14,286 | +62.3% |
| Current portion of amounts payable after more than one year | 42 | €13,390 | €13,970 | +€580 | +4.3% |
| Trade debts | 44 | €8,131 | €8,141 | +€11 | +0.1% |
| Suppliers | 440/4 | €8,131 | €8,141 | +€11 | +0.1% |
| Taxes, remuneration and social security | 45 | €101 | €1,401 | +€1,300 | +1284.7% |
| Taxes | 450/3 | €101 | €66 | -€35 | -34.6% |
| Remuneration and social security | 454/9 | - | €1,335 | +€1,335 | |
| Other amounts payable | 47/48 | €1,307 | €13,702 | +€12,395 | +948.4% |
| Remuneration, social security and pensions | 62 | €69,673 | €95,149 | +€25,477 | +36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,122 | €8,206 | +€84 | +1.0% |
| Other operating charges | 640/8 | €1,237 | €1,154 | -€83 | -6.7% |
| Gross operating margin | 9900 | €87,620 | €116,133 | +€28,513 | +32.5% |
| Operating profit (loss) | 9901 | €8,588 | €11,623 | +€3,036 | +35.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | +50.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +50.0% |
| Financial charges | 65/66B | €2,409 | €2,037 | -€373 | -15.5% |
| Recurring financial charges | 65 | €2,409 | €2,037 | -€373 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €6,178 | €9,587 | +€3,408 | +55.2% |
| Income taxes | 67/77 | €2,305 | €3,498 | +€1,192 | +51.7% |
| Profit (loss) for the period | 9904 | €3,873 | €6,089 | +€2,216 | +57.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,873 | €6,089 | +€2,216 | +57.2% |
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 2 October 2026 via checked.be.