CLYVER: what changed
What changed
CLYVER
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€12,413
2024 · -€92,351+€104,764
Equity
€317,384
2024 · €304,971+€12,413
Cash
€47
2024 · €150-€103
Balance sheet total
€4.7m
2024 · €5.5m-€778,667
Largest movements
Assets
- Receivables within one year -€718,963
down €718,963 (-71.5%), from €1.0m to €287,033
of which Other amounts receivable: -€389,579
Equity and liabilities
- Advances received -€603,186
no longer reported in 2025 (was €603,186)
- Debts after one year +€195,676
up €195,676 (+15.4%), from €1.3m to €1.5m
- Other debts -€158,322
down €158,322 (-10.5%), from €1.5m to €1.3m
- Short-term financial debts -€100,387
down €100,387 (-7.3%), from €1.4m to €1.3m
- Tax, wage and social debts -€91,775
down €91,775 (-37.6%), from €244,229 to €152,454
Income statement
- Financial charges -€52,655
down €52,655 (-37.3%), from €141,310 to €88,655
- Taxes -€30,176
down €30,176, from €276 to -€29,900
- Other operating charges -€15,022
down €15,022 (-48.9%), from €30,741 to €15,719
- Gross operating margin +€8,008
up €8,008 (+6.3%), from €126,880 to €134,888
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€92,351
Gross operating margin
+€8,008
Depreciation
-€1,097
Other operating charges
+€15,022
Financial charges
+€52,655
Taxes
+€30,176
Result 2025
€12,413
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€95,392
Investment
€0
Financing
+€95,289
Cash 2024
€150
From operations (derived)
-€95,392
Net result for the year
+€12,413
Depreciation
+€48,002
Receivables within one year
+€718,963
Deferred charges and accrued income
+€11,599
Trade debts
-€22,165
Tax, wage and social debts
-€91,775
Advances received
-€603,186
Other debts
-€158,322
Accrued charges and deferred income
-€10,921
Financing
+€95,289
Debts after one year
+€195,676
Short-term financial debts
-€100,387
Cash 2025
€47
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,477,853 | €4,699,186 | -€778,667 | -14.2% |
| Fixed assets | 21/28 | €4,459,904 | €4,411,902 | -€48,002 | -1.1% |
| Tangible fixed assets | 22/27 | €604,168 | €556,166 | -€48,002 | -7.9% |
| Land and buildings | 22 | €591,954 | €548,201 | -€43,753 | -7.4% |
| Plant, machinery and equipment | 23 | €750 | - | -€750 | |
| Furniture and vehicles | 24 | €11,464 | €7,965 | -€3,499 | -30.5% |
| Financial fixed assets | 28 | €3,855,736 | €3,855,736 | = | 0.0% |
| Current assets | 29/58 | €1,017,949 | €287,284 | -€730,665 | -71.8% |
| Amounts receivable within one year | 40/41 | €1,005,996 | €287,033 | -€718,963 | -71.5% |
| Trade receivables | 40 | €519,500 | €190,116 | -€329,384 | -63.4% |
| Other amounts receivable | 41 | €486,496 | €96,917 | -€389,579 | -80.1% |
| Cash at bank and in hand | 54/58 | €150 | €47 | -€103 | -68.7% |
| Deferred charges and accrued income | 490/1 | €11,803 | €204 | -€11,599 | -98.3% |
| Total equity and liabilities | 10/49 | €5,477,853 | €4,699,186 | -€778,667 | -14.2% |
| Equity | 10/15 | €304,971 | €317,384 | +€12,413 | +4.1% |
| Contributions | 10/11 | €440,000 | €440,000 | = | 0.0% |
| Reserves | 13 | €5,750 | €5,750 | = | 0.0% |
| Distributable reserves | 133 | €5,750 | €5,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€140,779 | -€128,366 | +€12,413 | +8.8% |
| Amounts payable | 17/49 | €5,172,882 | €4,381,802 | -€791,080 | -15.3% |
| Amounts payable after more than one year | 17 | €1,273,657 | €1,469,333 | +€195,676 | +15.4% |
| Financial debts | 170/4 | €1,273,657 | €1,469,333 | +€195,676 | +15.4% |
| Amounts payable within one year | 42/48 | €3,888,304 | €2,912,469 | -€975,835 | -25.1% |
| Financial debts | 43 | €1,383,294 | €1,282,907 | -€100,387 | -7.3% |
| Credit institutions | 430/8 | €1,383,294 | €1,282,907 | -€100,387 | -7.3% |
| Trade debts | 44 | €150,004 | €127,839 | -€22,165 | -14.8% |
| Suppliers | 440/4 | €150,004 | €127,839 | -€22,165 | -14.8% |
| Advances received on contracts in progress | 46 | €603,186 | - | -€603,186 | |
| Taxes, remuneration and social security | 45 | €244,229 | €152,454 | -€91,775 | -37.6% |
| Taxes | 450/3 | €244,229 | €152,454 | -€91,775 | -37.6% |
| Other amounts payable | 47/48 | €1,507,591 | €1,349,269 | -€158,322 | -10.5% |
| Accrued charges and deferred income | 492/3 | €10,921 | - | -€10,921 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,905 | €48,002 | +€1,097 | +2.3% |
| Other operating charges | 640/8 | €30,741 | €15,719 | -€15,022 | -48.9% |
| Gross operating margin | 9900 | €126,880 | €134,888 | +€8,008 | +6.3% |
| Operating profit (loss) | 9901 | €49,234 | €71,167 | +€21,933 | +44.5% |
| Financial income | 75/76B | €1 | €1 | = | 0.0% |
| Recurring financial income | 75 | €1 | €1 | = | 0.0% |
| Financial charges | 65/66B | €141,310 | €88,655 | -€52,655 | -37.3% |
| Recurring financial charges | 65 | €141,310 | €88,655 | -€52,655 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | -€92,075 | -€17,487 | +€74,588 | +81.0% |
| Income taxes | 67/77 | €276 | -€29,900 | -€30,176 | |
| Profit (loss) for the period | 9904 | -€92,351 | €12,413 | +€104,764 | |
| Profit (loss) for the period to be appropriated | 9905 | -€92,351 | €12,413 | +€104,764 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.