ACTION CLEAN: 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.
ACTION CLEAN
Largest movements
- Cash +€139,172
up €139,172 (+38964.2%), from €357 to €139,530
mainly Current investments (+€98,293) and Receivables within one year (+€36,861)
- Current investments -€98,293
no longer reported in 2025 (was €98,293)
- Receivables within one year -€36,861
down €36,861 (-33.3%), from €110,827 to €73,966
of which Other amounts receivable: -€39,198
- Receivables after one year -€14,940
no longer reported in 2025 (was €14,940)
- Tangible fixed assets -€6,321
down €6,321 (-10.4%), from €60,954 to €54,633
of which Furniture and vehicles: -€5,070
- Other debts -€50,000
down €50,000 (-96.3%), from €51,905 to €1,905
- Reserves +€35,152
up €35,152 (+17.7%), from €199,045 to €234,197
- Tax, wage and social debts -€7,019
down €7,019 (-38.5%), from €18,208 to €11,189
- Turnover +€232,904
new in 2025: €232,904
- Purchases and services +€192,327
new in 2025: €192,327
- Gross operating margin +€36,882
up €36,882 (+117.2%), from €31,472 to €68,354
- Write-downs +€12,590
new in 2025: €12,590
- Taxes +€7,162
up €7,162 (+73.0%), from €9,810 to €16,972
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 | €293,098 | €273,596 | -€19,502 | -6.7% |
| Fixed assets | 21/28 | €60,954 | €54,633 | -€6,321 | -10.4% |
| Tangible fixed assets | 22/27 | €60,954 | €54,633 | -€6,321 | -10.4% |
| Land and buildings | 22 | €51,532 | €48,497 | -€3,035 | -5.9% |
| Plant, machinery and equipment | 23 | €1,162 | €3,046 | +€1,885 | +162.2% |
| Furniture and vehicles | 24 | €8,020 | €2,950 | -€5,070 | -63.2% |
| Other tangible fixed assets | 26 | €240 | €140 | -€100 | -41.7% |
| Current assets | 29/58 | €232,144 | €218,963 | -€13,181 | -5.7% |
| Amounts receivable after more than one year | 29 | €14,940 | - | -€14,940 | |
| Other amounts receivable | 291 | €14,940 | - | -€14,940 | |
| Amounts receivable within one year | 40/41 | €110,827 | €73,966 | -€36,861 | -33.3% |
| Trade receivables | 40 | €29,729 | €32,066 | +€2,337 | +7.9% |
| Other amounts receivable | 41 | €81,098 | €41,900 | -€39,198 | -48.3% |
| Current investments | 50/53 | €98,293 | - | -€98,293 | |
| Cash at bank and in hand | 54/58 | €357 | €139,530 | +€139,172 | +38964.2% |
| Deferred charges and accrued income | 490/1 | €7,728 | €5,468 | -€2,260 | -29.2% |
| Total equity and liabilities | 10/49 | €293,098 | €273,596 | -€19,502 | -6.7% |
| Equity | 10/15 | €200,045 | €235,197 | +€35,152 | +17.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €199,045 | €234,197 | +€35,152 | +17.7% |
| Distributable reserves | 133 | €199,045 | €234,197 | +€35,152 | +17.7% |
| Amounts payable | 17/49 | €93,054 | €38,399 | -€54,654 | -58.7% |
| Amounts payable within one year | 42/48 | €93,054 | €38,399 | -€54,654 | -58.7% |
| Current portion of amounts payable after more than one year | 42 | - | €1,181 | +€1,181 | |
| Financial debts | 43 | €4,466 | €3,792 | -€674 | -15.1% |
| Credit institutions | 430/8 | €4,466 | €3,792 | -€674 | -15.1% |
| Trade debts | 44 | €18,474 | €20,332 | +€1,857 | +10.1% |
| Suppliers | 440/4 | €18,474 | €20,332 | +€1,857 | +10.1% |
| Taxes, remuneration and social security | 45 | €18,208 | €11,189 | -€7,019 | -38.5% |
| Taxes | 450/3 | €18,208 | €11,189 | -€7,019 | -38.5% |
| Other amounts payable | 47/48 | €51,905 | €1,905 | -€50,000 | -96.3% |
| Turnover | 70 | - | €232,904 | +€232,904 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €192,327 | +€192,327 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,616 | €5,102 | -€514 | -9.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €12,590 | +€12,590 | |
| Other operating charges | 640/8 | €3,678 | €1,693 | -€1,985 | -54.0% |
| Gross operating margin | 9900 | €31,472 | €68,354 | +€36,882 | +117.2% |
| Operating profit (loss) | 9901 | €22,177 | €48,968 | +€26,791 | +120.8% |
| Financial income | 75/76B | €5,836 | €4,046 | -€1,789 | -30.7% |
| Recurring financial income | 75 | €5,836 | €4,046 | -€1,789 | -30.7% |
| Financial charges | 65/66B | €702 | €891 | +€188 | +26.8% |
| Recurring financial charges | 65 | €702 | €891 | +€188 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | €27,311 | €52,124 | +€24,813 | +90.9% |
| Income taxes | 67/77 | €9,810 | €16,972 | +€7,162 | +73.0% |
| Profit (loss) for the period | 9904 | €17,501 | €35,152 | +€17,651 | +100.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,501 | €35,152 | +€17,651 | +100.9% |
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 3 October 2026 via checked.be.