ABC CLEANING: 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.
ABC CLEANING
Largest movements
- Cash +€432,643
up €432,643 (+145.7%), from €296,843 to €729,486
mainly Current investments (+€400,000) and Other debts (+€108,748)
- Current investments -€400,000
no longer reported in 2025 (was €400,000)
- Deferred charges and accrued income -€14,245
down €14,245 (-45.2%), from €31,545 to €17,300
- Receivables within one year +€10,037
up €10,037 (+49.3%), from €20,371 to €30,408
- Other debts +€108,748
up €108,748 (+76.8%), from €141,611 to €250,359
- Reserves -€72,801
down €72,801 (-14.8%), from €492,843 to €420,042
of which Distributable reserves: -€72,801
- Tax, wage and social debts -€9,434
down €9,434 (-11.3%), from €83,247 to €73,813
of which Taxes: -€5,397
- Gross operating margin -€69,883
down €69,883 (-9.7%), from €717,594 to €647,711
- Staff costs -€33,563
down €33,563 (-5.3%), from €627,966 to €594,403
- Taxes -€14,994
down €14,994 (-50.1%), from €29,946 to €14,952
- Financial income -€11,228
down €11,228 (-95.3%), from €11,779 to €551
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 | €750,959 | €778,946 | +€27,987 | +3.7% |
| Fixed assets | 21/28 | €2,200 | €1,752 | -€448 | -20.4% |
| Tangible fixed assets | 22/27 | €2,200 | €1,752 | -€448 | -20.4% |
| Furniture and vehicles | 24 | €1,000 | €797 | -€203 | -20.3% |
| Other tangible fixed assets | 26 | €1,201 | €955 | -€245 | -20.4% |
| Current assets | 29/58 | €748,759 | €777,194 | +€28,435 | +3.8% |
| Amounts receivable within one year | 40/41 | €20,371 | €30,408 | +€10,037 | +49.3% |
| Other amounts receivable | 41 | €20,371 | €30,408 | +€10,037 | +49.3% |
| Current investments | 50/53 | €400,000 | - | -€400,000 | |
| Cash at bank and in hand | 54/58 | €296,843 | €729,486 | +€432,643 | +145.7% |
| Deferred charges and accrued income | 490/1 | €31,545 | €17,300 | -€14,245 | -45.2% |
| Total equity and liabilities | 10/49 | €750,959 | €778,946 | +€27,987 | +3.7% |
| Equity | 10/15 | €514,647 | €441,846 | -€72,801 | -14.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €492,843 | €420,042 | -€72,801 | -14.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €490,983 | €418,182 | -€72,801 | -14.8% |
| Profit (loss) carried forward | 14 | €3,204 | €3,204 | = | 0.0% |
| Amounts payable | 17/49 | €236,313 | €337,100 | +€100,788 | +42.7% |
| Amounts payable within one year | 42/48 | €225,228 | €326,764 | +€101,536 | +45.1% |
| Trade debts | 44 | €371 | €2,593 | +€2,222 | +599.5% |
| Suppliers | 440/4 | €371 | €2,593 | +€2,222 | +599.5% |
| Taxes, remuneration and social security | 45 | €83,247 | €73,813 | -€9,434 | -11.3% |
| Taxes | 450/3 | €14,050 | €8,653 | -€5,397 | -38.4% |
| Remuneration and social security | 454/9 | €69,197 | €65,160 | -€4,037 | -5.8% |
| Other amounts payable | 47/48 | €141,611 | €250,359 | +€108,748 | +76.8% |
| Accrued charges and deferred income | 492/3 | €11,084 | €10,336 | -€749 | -6.8% |
| Remuneration, social security and pensions | 62 | €627,966 | €594,403 | -€33,563 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99 | €448 | +€350 | +354.2% |
| Other operating charges | 640/8 | €814 | €765 | -€48 | -5.9% |
| Gross operating margin | 9900 | €717,594 | €647,711 | -€69,883 | -9.7% |
| Operating profit (loss) | 9901 | €88,715 | €52,094 | -€36,621 | -41.3% |
| Financial income | 75/76B | €11,779 | €551 | -€11,228 | -95.3% |
| Recurring financial income | 75 | €11,779 | €551 | -€11,228 | -95.3% |
| Financial charges | 65/66B | €11,219 | €10,494 | -€725 | -6.5% |
| Recurring financial charges | 65 | €11,219 | €10,494 | -€725 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €89,275 | €42,151 | -€47,124 | -52.8% |
| Income taxes | 67/77 | €29,946 | €14,952 | -€14,994 | -50.1% |
| Profit (loss) for the period | 9904 | €59,329 | €27,199 | -€32,130 | -54.2% |
| Profit (loss) for the period to be appropriated | 9905 | €59,329 | €27,199 | -€32,130 | -54.2% |
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 12 October 2026 via checked.be.