A'CLEAN: what changed
Two financial 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.
A'CLEAN
Largest movements
- Receivables within one year +€27,878
up €27,878 (+36.4%), from €76,573 to €104,451
of which Other amounts receivable: +€24,558
- Cash +€5,977
up €5,977 (+6.7%), from €89,664 to €95,641
mainly Net result for the year (+€34,626) and Other debts (+€14,025)
- Intangible fixed assets -€3,000
down €3,000 (-30.8%), from €9,750 to €6,750
- Reserves +€20,000
up €20,000 (+12.5%), from €160,000 to €180,000
- Other debts +€14,025
new in 2025: €14,025
- Tax, wage and social debts -€10,153
down €10,153 (-47.2%), from €21,507 to €11,353
of which Taxes: -€8,310
- Trade debts +€6,478
up €6,478 (+713%), from €909 to €7,388
- Gross operating margin -€29,268
down €29,268 (-27.2%), from €107,417 to €78,149
- Staff costs -€11,556
down €11,556 (-29.6%), from €39,103 to €27,547
- Financial income +€2,456
up €2,456 (+109%), from €2,248 to €4,703
- Depreciation -€1,161
down €1,161 (-22.4%), from €5,178 to €4,016
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.
Derived cash bridge
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 | €196,501 | €226,370 | +€29,869 | +15.2% |
| Fixed assets | 21/28 | €13,395 | €9,379 | -€4,016 | -30.0% |
| Intangible fixed assets | 21 | €9,750 | €6,750 | -€3,000 | -30.8% |
| Tangible fixed assets | 22/27 | €3,645 | €2,629 | -€1,016 | -27.9% |
| Plant, machinery and equipment | 23 | €43 | - | -€43 | |
| Furniture and vehicles | 24 | €3,603 | €2,629 | -€974 | -27.0% |
| Current assets | 29/58 | €183,106 | €216,991 | +€33,885 | +18.5% |
| Amounts receivable within one year | 40/41 | €76,573 | €104,451 | +€27,878 | +36.4% |
| Trade receivables | 40 | €29,782 | €33,102 | +€3,320 | +11.1% |
| Other amounts receivable | 41 | €46,791 | €71,349 | +€24,558 | +52.5% |
| Current investments | 50/53 | €16,814 | €16,814 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €89,664 | €95,641 | +€5,977 | +6.7% |
| Deferred charges and accrued income | 490/1 | €54 | €85 | +€31 | +56.4% |
| Total equity and liabilities | 10/49 | €196,501 | €226,370 | +€29,869 | +15.2% |
| Equity | 10/15 | €170,871 | €190,497 | +€19,626 | +11.5% |
| Contributions | 10/11 | €7,350 | €7,350 | = | 0.0% |
| Reserves | 13 | €160,000 | €180,000 | +€20,000 | +12.5% |
| Distributable reserves | 133 | €160,000 | €180,000 | +€20,000 | +12.5% |
| Profit (loss) carried forward | 14 | €3,521 | €3,147 | -€374 | -10.6% |
| Amounts payable | 17/49 | €25,630 | €35,873 | +€10,243 | +40.0% |
| Amounts payable within one year | 42/48 | €22,416 | €32,766 | +€10,350 | +46.2% |
| Trade debts | 44 | €909 | €7,388 | +€6,478 | +713% |
| Suppliers | 440/4 | €909 | €7,388 | +€6,478 | +713% |
| Taxes, remuneration and social security | 45 | €21,507 | €11,353 | -€10,153 | -47.2% |
| Taxes | 450/3 | €14,986 | €6,676 | -€8,310 | -55.5% |
| Remuneration and social security | 454/9 | €6,521 | €4,677 | -€1,844 | -28.3% |
| Other amounts payable | 47/48 | - | €14,025 | +€14,025 | |
| Accrued charges and deferred income | 492/3 | €3,214 | €3,107 | -€107 | -3.3% |
| Non-recurring operating income | 76A | €598 | €16 | -€582 | -97.3% |
| Remuneration, social security and pensions | 62 | €39,103 | €27,547 | -€11,556 | -29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,178 | €4,016 | -€1,161 | -22.4% |
| Other operating charges | 640/8 | €1,824 | €1,037 | -€787 | -43.2% |
| Non-recurring operating charges | 66A | €70 | - | -€70 | |
| Gross operating margin | 9900 | €107,417 | €78,149 | -€29,268 | -27.2% |
| Operating profit (loss) | 9901 | €61,242 | €45,549 | -€15,694 | -25.6% |
| Financial income | 75/76B | €2,248 | €4,703 | +€2,456 | +109% |
| Recurring financial income | 75 | €2,248 | €4,703 | +€2,456 | +109% |
| Financial charges | 65/66B | €935 | €737 | -€197 | -21.1% |
| Recurring financial charges | 65 | €935 | €737 | -€197 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €62,555 | €49,514 | -€13,041 | -20.8% |
| Income taxes | 67/77 | €15,062 | €14,888 | -€174 | -1.2% |
| Profit (loss) for the period | 9904 | €47,493 | €34,626 | -€12,867 | -27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €47,493 | €34,626 | -€12,867 | -27.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.