DATA CLEVER: 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.
DATA CLEVER
Largest movements
- Cash -€10,610
down €10,610 (-83.5%), from €12,714 to €2,104
mainly Net result for the year (-€11,556) and Receivables within one year (-€3,015)
- Receivables within one year +€3,015
up €3,015 (+10.2%), from €29,516 to €32,531
of which Other amounts receivable: +€9,062
- Tangible fixed assets +€1,206
up €1,206 (+222.8%), from €541 to €1,748
of which Plant, machinery and equipment: +€1,748
- Profit (loss) carried forward -€29,316
no longer reported in 2025 (was €29,316)
- Reserves +€17,760
new in 2025: €17,760
- Trade debts +€4,389
up €4,389 (+547.2%), from €802 to €5,191
- Other debts +€3,350
new in 2025: €3,350
- Tax, wage and social debts -€2,483
down €2,483 (-22.7%), from €10,956 to €8,473
of which Remuneration and social security: -€1,500
- Turnover -€119,507
no longer reported in 2025 (was €119,507)
- Purchases and services -€103,010
no longer reported in 2025 (was €103,010)
- Gross operating margin -€32,060
down €32,060, from €22,620 to -€9,440
- Taxes -€5,883
no longer reported in 2025 (was €5,883)
- Financial charges +€2,680
up €2,680 (+418.3%), from €641 to €3,321
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 | €44,074 | €37,774 | -€6,301 | -14.3% |
| Fixed assets | 21/28 | €541 | €1,748 | +€1,206 | +222.8% |
| Tangible fixed assets | 22/27 | €541 | €1,748 | +€1,206 | +222.8% |
| Plant, machinery and equipment | 23 | - | €1,748 | +€1,748 | |
| Furniture and vehicles | 24 | €541 | - | -€541 | |
| Current assets | 29/58 | €43,533 | €36,026 | -€7,507 | -17.2% |
| Amounts receivable within one year | 40/41 | €29,516 | €32,531 | +€3,015 | +10.2% |
| Trade receivables | 40 | €7,029 | €983 | -€6,047 | -86.0% |
| Other amounts receivable | 41 | €22,486 | €31,548 | +€9,062 | +40.3% |
| Cash at bank and in hand | 54/58 | €12,714 | €2,104 | -€10,610 | -83.5% |
| Deferred charges and accrued income | 490/1 | €1,304 | €1,392 | +€88 | +6.7% |
| Total equity and liabilities | 10/49 | €44,074 | €37,774 | -€6,301 | -14.3% |
| Equity | 10/15 | €32,316 | €20,760 | -€11,556 | -35.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €17,760 | +€17,760 | |
| Distributable reserves | 133 | - | €17,760 | +€17,760 | |
| Profit (loss) carried forward | 14 | €29,316 | - | -€29,316 | |
| Amounts payable | 17/49 | €11,759 | €17,014 | +€5,256 | +44.7% |
| Amounts payable within one year | 42/48 | €11,759 | €17,014 | +€5,256 | +44.7% |
| Trade debts | 44 | €802 | €5,191 | +€4,389 | +547.2% |
| Suppliers | 440/4 | €802 | €5,191 | +€4,389 | +547.2% |
| Taxes, remuneration and social security | 45 | €10,956 | €8,473 | -€2,483 | -22.7% |
| Taxes | 450/3 | €9,456 | €8,473 | -€983 | -10.4% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | - | €3,350 | +€3,350 | |
| Turnover | 70 | €119,507 | - | -€119,507 | |
| Goods, raw materials, services and sundry goods | 60/61 | €103,010 | - | -€103,010 | |
| Remuneration, social security and pensions | 62 | €1,062 | - | -€1,062 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €504 | €999 | +€494 | +98.1% |
| Other operating charges | 640/8 | €106 | €793 | +€687 | +646.5% |
| Gross operating margin | 9900 | €22,620 | -€9,440 | -€32,060 | |
| Operating profit (loss) | 9901 | €20,948 | -€11,232 | -€32,179 | |
| Financial income | 75/76B | €1,078 | €2,996 | +€1,918 | +177.9% |
| Recurring financial income | 75 | €1,078 | €2,996 | +€1,918 | +177.9% |
| Financial charges | 65/66B | €641 | €3,321 | +€2,680 | +418.3% |
| Recurring financial charges | 65 | €641 | €3,321 | +€2,680 | +418.3% |
| Profit (loss) for the period before taxes | 9903 | €21,385 | -€11,556 | -€32,941 | |
| Income taxes | 67/77 | €5,883 | - | -€5,883 | |
| Profit (loss) for the period | 9904 | €15,502 | -€11,556 | -€27,058 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,502 | -€11,556 | -€27,058 |
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 28 September 2026 via checked.be.