GROEP VAN CLEVEN: what changed
GROEP VAN CLEVEN
Largest movements
- Tangible fixed assets -€28,907
down €28,907 (-8.6%), from €336,056 to €307,149
of which Furniture and vehicles: -€17,416
- Receivables within one year +€17,023
up €17,023 (+72.0%), from €23,627 to €40,650
of which Trade receivables: +€18,601
- Cash +€7,914
up €7,914 (+11.3%), from €70,249 to €78,163
mainly Other debts (+€38,160) and Depreciation (+€35,093)
- Intangible fixed assets -€6,186
down €6,186 (-97.1%), from €6,373 to €186
- Profit (loss) carried forward -€39,902
down €39,902 (-35.5%), from €112,511 to €72,609
- Other debts +€38,160
up €38,160 (+2,073%), from €1,840 to €40,000
- Debts after one year -€21,428
down €21,428 (-8.7%), from €246,039 to €224,611
of which Financial debts: -€37,024
- Reserves +€11,267
up €11,267 (+19.9%), from €56,710 to €67,977
of which Distributable reserves: +€11,267
- Tax, wage and social debts +€5,933
up €5,933 (+323%), from €1,836 to €7,769
of which Taxes: +€7,769
- Turnover -€171,105
no longer reported in 2025 (was €171,105)
- Purchases and services -€137,606
no longer reported in 2025 (was €137,606)
- Financial income -€7,909
down €7,909 (-100%), from €7,909 to €0
- Financial charges -€5,070
down €5,070 (-54.7%), from €9,269 to €4,199
- Depreciation -€4,742
down €4,742 (-11.9%), from €39,835 to €35,093
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €446,494 | €437,037 | -€9,457 | -2.1% |
| Fixed assets | 21/28 | €342,429 | €307,336 | -€35,093 | -10.2% |
| Intangible fixed assets | 21 | €6,373 | €186 | -€6,186 | -97.1% |
| Tangible fixed assets | 22/27 | €336,056 | €307,149 | -€28,907 | -8.6% |
| Land and buildings | 22 | €276,182 | €266,995 | -€9,186 | -3.3% |
| Plant, machinery and equipment | 23 | €3,446 | €2,075 | -€1,371 | -39.8% |
| Furniture and vehicles | 24 | €54,581 | €37,166 | -€17,416 | -31.9% |
| Leasing and similar rights | 25 | €1,847 | €913 | -€934 | -50.6% |
| Current assets | 29/58 | €104,065 | €129,701 | +€25,636 | +24.6% |
| Amounts receivable within one year | 40/41 | €23,627 | €40,650 | +€17,023 | +72.0% |
| Trade receivables | 40 | €21,627 | €40,228 | +€18,601 | +86.0% |
| Other amounts receivable | 41 | €2,000 | €422 | -€1,578 | -78.9% |
| Cash at bank and in hand | 54/58 | €70,249 | €78,163 | +€7,914 | +11.3% |
| Deferred charges and accrued income | 490/1 | €10,190 | €10,889 | +€699 | +6.9% |
| Total equity and liabilities | 10/49 | €446,494 | €437,037 | -€9,457 | -2.1% |
| Equity | 10/15 | €171,221 | €142,586 | -€28,635 | -16.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €56,710 | €67,977 | +€11,267 | +19.9% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Tax-exempt reserves | 132 | €63 | €63 | = | 0.0% |
| Distributable reserves | 133 | €56,447 | €67,714 | +€11,267 | +20.0% |
| Profit (loss) carried forward | 14 | €112,511 | €72,609 | -€39,902 | -35.5% |
| Amounts payable | 17/49 | €275,273 | €294,451 | +€19,178 | +7.0% |
| Amounts payable after more than one year | 17 | €246,039 | €224,611 | -€21,428 | -8.7% |
| Financial debts | 170/4 | €246,039 | €209,015 | -€37,024 | -15.0% |
| Other amounts payable | 178/9 | - | €15,596 | +€15,596 | |
| Amounts payable within one year | 42/48 | €29,233 | €69,839 | +€40,606 | +139% |
| Current portion of amounts payable after more than one year | 42 | €22,661 | €20,636 | -€2,025 | -8.9% |
| Financial debts | 43 | €1,950 | €828 | -€1,122 | -57.5% |
| Credit institutions | 430/8 | €1,950 | €828 | -€1,122 | -57.5% |
| Trade debts | 44 | €946 | €606 | -€340 | -35.9% |
| Suppliers | 440/4 | €946 | €606 | -€340 | -35.9% |
| Taxes, remuneration and social security | 45 | €1,836 | €7,769 | +€5,933 | +323% |
| Taxes | 450/3 | - | €7,769 | +€7,769 | |
| Remuneration and social security | 454/9 | €1,836 | €0 | -€1,836 | -100% |
| Other amounts payable | 47/48 | €1,840 | €40,000 | +€38,160 | +2,073% |
| Turnover | 70 | €171,105 | - | -€171,105 | |
| Goods, raw materials, services and sundry goods | 60/61 | €137,606 | - | -€137,606 | |
| Remuneration, social security and pensions | 62 | €1,744 | €2,372 | +€628 | +36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,835 | €35,093 | -€4,742 | -11.9% |
| Other operating charges | 640/8 | €1,669 | €5,155 | +€3,485 | +209% |
| Gross operating margin | 9900 | €67,070 | €66,170 | -€900 | -1.3% |
| Operating profit (loss) | 9901 | €23,821 | €23,550 | -€271 | -1.1% |
| Financial income | 75/76B | €7,909 | €0 | -€7,909 | -100% |
| Recurring financial income | 75 | €7,909 | €0 | -€7,909 | -100% |
| Financial charges | 65/66B | €9,269 | €4,199 | -€5,070 | -54.7% |
| Recurring financial charges | 65 | €9,269 | €4,199 | -€5,070 | -54.7% |
| Profit (loss) for the period before taxes | 9903 | €22,461 | €19,351 | -€3,110 | -13.8% |
| Income taxes | 67/77 | €8,025 | €8,084 | +€59 | +0.7% |
| Profit (loss) for the period | 9904 | €14,436 | €11,267 | -€3,169 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,436 | €11,267 | -€3,169 | -22.0% |
Next steps
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.