AC 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.
AC CLEAN
Largest movements
- Receivables within one year +€35,890
up €35,890 (+47.3%), from €75,893 to €111,783
of which Trade receivables: +€25,169
- Cash -€19,984
down €19,984 (-74.4%), from €26,860 to €6,876
mainly Current portion of long-term debt (-€84,000) and Receivables within one year (-€35,890)
- Tangible fixed assets -€8,767
down €8,767 (-4.8%), from €184,126 to €175,359
of which Land and buildings: -€17,290
- Current portion of long-term debt -€84,000
down €84,000 (-87.8%), from €95,722 to €11,722
- Tax, wage and social debts +€47,246
up €47,246 (+141.2%), from €33,463 to €80,708
of which Remuneration and social security: +€25,450
- Trade debts +€31,706
up €31,706 (+935.4%), from €3,390 to €35,096
- Other debts +€13,100
up €13,100 (+1814.4%), from €722 to €13,822
- Debts after one year -€11,722
down €11,722 (-5.9%), from €200,028 to €188,306
of which Financial debts: -€11,722
- Staff costs +€135,791
up €135,791 (+388.7%), from €34,931 to €170,721
- Gross operating margin +€75,093
up €75,093 (+39.8%), from €188,449 to €263,542
- Financial charges -€13,565
down €13,565 (-75.7%), from €17,914 to €4,348
- Taxes -€6,300
down €6,300 (-20.5%), from €30,739 to €24,439
- Depreciation +€5,352
up €5,352 (+26.9%), from €19,874 to €25,226
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 | €305,126 | €311,054 | +€5,928 | +1.9% |
| Fixed assets | 21/28 | €192,703 | €183,636 | -€9,067 | -4.7% |
| Intangible fixed assets | 21 | €2,997 | €2,697 | -€300 | -10.0% |
| Tangible fixed assets | 22/27 | €184,126 | €175,359 | -€8,767 | -4.8% |
| Land and buildings | 22 | €167,118 | €149,829 | -€17,290 | -10.3% |
| Plant, machinery and equipment | 23 | €1,115 | €557 | -€557 | -50.0% |
| Furniture and vehicles | 24 | €15,893 | €24,973 | +€9,080 | +57.1% |
| Financial fixed assets | 28 | €5,580 | €5,580 | = | 0.0% |
| Current assets | 29/58 | €112,424 | €127,418 | +€14,995 | +13.3% |
| Amounts receivable after more than one year | 29 | €5,400 | €5,400 | = | 0.0% |
| Other amounts receivable | 291 | €5,400 | €5,400 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €75,893 | €111,783 | +€35,890 | +47.3% |
| Trade receivables | 40 | €37,855 | €63,024 | +€25,169 | +66.5% |
| Other amounts receivable | 41 | €38,038 | €48,759 | +€10,721 | +28.2% |
| Cash at bank and in hand | 54/58 | €26,860 | €6,876 | -€19,984 | -74.4% |
| Deferred charges and accrued income | 490/1 | €4,270 | €3,358 | -€912 | -21.4% |
| Total equity and liabilities | 10/49 | €305,126 | €311,054 | +€5,928 | +1.9% |
| Equity | 10/15 | -€41,907 | -€32,173 | +€9,733 | +23.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,967 | -€40,233 | +€9,733 | +19.5% |
| Provisions and deferred taxes | 16 | €13,558 | €13,558 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €13,558 | €13,558 | = | 0.0% |
| Pensions and similar obligations | 160 | - | €13,558 | +€13,558 | |
| Other liabilities and charges | 164/5 | €13,558 | - | -€13,558 | |
| Amounts payable | 17/49 | €333,475 | €329,669 | -€3,806 | -1.1% |
| Amounts payable after more than one year | 17 | €200,028 | €188,306 | -€11,722 | -5.9% |
| Financial debts | 170/4 | €76,066 | €64,344 | -€11,722 | -15.4% |
| Other amounts payable | 178/9 | €123,962 | €123,962 | = | 0.0% |
| Amounts payable within one year | 42/48 | €133,296 | €141,348 | +€8,052 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €95,722 | €11,722 | -€84,000 | -87.8% |
| Trade debts | 44 | €3,390 | €35,096 | +€31,706 | +935.4% |
| Suppliers | 440/4 | €3,390 | €35,096 | +€31,706 | +935.4% |
| Taxes, remuneration and social security | 45 | €33,463 | €80,708 | +€47,246 | +141.2% |
| Taxes | 450/3 | €30,737 | €52,533 | +€21,795 | +70.9% |
| Remuneration and social security | 454/9 | €2,725 | €28,176 | +€25,450 | +933.8% |
| Other amounts payable | 47/48 | €722 | €13,822 | +€13,100 | +1814.4% |
| Accrued charges and deferred income | 492/3 | €150 | €14 | -€136 | -90.4% |
| Remuneration, social security and pensions | 62 | €34,931 | €170,721 | +€135,791 | +388.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,874 | €25,226 | +€5,352 | +26.9% |
| Other operating charges | 640/8 | €2,881 | €2,975 | +€94 | +3.2% |
| Non-recurring operating charges | 66A | €638 | €26,100 | +€25,462 | +3991.7% |
| Gross operating margin | 9900 | €188,449 | €263,542 | +€75,093 | +39.8% |
| Operating profit (loss) | 9901 | €130,126 | €38,520 | -€91,606 | -70.4% |
| Financial income | 75/76B | €29 | €1 | -€28 | -97.7% |
| Recurring financial income | 75 | €29 | €1 | -€28 | -97.7% |
| Financial charges | 65/66B | €17,914 | €4,348 | -€13,565 | -75.7% |
| Recurring financial charges | 65 | €17,914 | €4,348 | -€13,565 | -75.7% |
| Profit (loss) for the period before taxes | 9903 | €112,241 | €34,172 | -€78,069 | -69.6% |
| Income taxes | 67/77 | €30,739 | €24,439 | -€6,300 | -20.5% |
| Profit (loss) for the period | 9904 | €81,503 | €9,733 | -€71,769 | -88.1% |
| Profit (loss) for the period to be appropriated | 9905 | €81,503 | €9,733 | -€71,769 | -88.1% |
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 11 October 2026 via checked.be.