ALL BE 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.
ALL BE CLEAN
Largest movements
- Tangible fixed assets -€29,883
down €29,883 (-8.4%), from €354,491 to €324,608
of which Furniture and vehicles: -€36,196
- Receivables within one year -€7,512
down €7,512 (-20.1%), from €37,361 to €29,849
of which Other amounts receivable: -€5,077
- Deferred charges and accrued income +€6,089
up €6,089 (+1,025%), from €594 to €6,683
- Debts after one year -€37,942
down €37,942 (-13.8%), from €275,569 to €237,627
- Current portion of long-term debt +€12,999
up €12,999 (+60.9%), from €21,333 to €34,332
- Accrued charges and deferred income -€7,958
down €7,958 (-100%), from €7,958 to €0
- Short-term financial debts -€6,494
down €6,494 (-35.1%), from €18,526 to €12,032
- Trade debts +€6,423
up €6,423 (+50.3%), from €12,768 to €19,191
- Depreciation +€34,376
up €34,376 (+214%), from €16,093 to €50,468
- Gross operating margin +€33,697
up €33,697 (+17.7%), from €190,627 to €224,324
- Staff costs +€14,425
up €14,425 (+10.0%), from €143,531 to €157,956
- Financial charges -€8,919
down €8,919 (-65.4%), from €13,636 to €4,717
- Other operating charges +€3,305
up €3,305 (+104%), from €3,189 to €6,494
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 | €400,731 | €367,470 | -€33,261 | -8.3% |
| Fixed assets | 21/28 | €354,491 | €324,608 | -€29,883 | -8.4% |
| Tangible fixed assets | 22/27 | €354,491 | €324,608 | -€29,883 | -8.4% |
| Land and buildings | 22 | €6,668 | €17,041 | +€10,373 | +156% |
| Plant, machinery and equipment | 23 | €19,368 | €15,307 | -€4,061 | -21.0% |
| Furniture and vehicles | 24 | €328,456 | €292,260 | -€36,196 | -11.0% |
| Current assets | 29/58 | €46,240 | €42,862 | -€3,378 | -7.3% |
| Amounts receivable within one year | 40/41 | €37,361 | €29,849 | -€7,512 | -20.1% |
| Trade receivables | 40 | €24,177 | €21,742 | -€2,435 | -10.1% |
| Other amounts receivable | 41 | €13,184 | €8,107 | -€5,077 | -38.5% |
| Cash at bank and in hand | 54/58 | €8,284 | €6,329 | -€1,955 | -23.6% |
| Deferred charges and accrued income | 490/1 | €594 | €6,683 | +€6,089 | +1,025% |
| Total equity and liabilities | 10/49 | €400,731 | €367,470 | -€33,261 | -8.3% |
| Equity | 10/15 | €47,906 | €50,559 | +€2,653 | +5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,306 | €31,959 | +€2,653 | +9.1% |
| 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 | €27,446 | €30,099 | +€2,653 | +9.7% |
| Amounts payable | 17/49 | €352,825 | €316,911 | -€35,914 | -10.2% |
| Amounts payable after more than one year | 17 | €275,569 | €237,627 | -€37,942 | -13.8% |
| Financial debts | 170/4 | €275,569 | €237,627 | -€37,942 | -13.8% |
| Amounts payable within one year | 42/48 | €69,298 | €79,283 | +€9,985 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | €21,333 | €34,332 | +€12,999 | +60.9% |
| Financial debts | 43 | €18,526 | €12,032 | -€6,494 | -35.1% |
| Credit institutions | 430/8 | €18,526 | €12,032 | -€6,494 | -35.1% |
| Trade debts | 44 | €12,768 | €19,191 | +€6,423 | +50.3% |
| Suppliers | 440/4 | €12,768 | €19,191 | +€6,423 | +50.3% |
| Taxes, remuneration and social security | 45 | €2,001 | €4,250 | +€2,249 | +112% |
| Taxes | 450/3 | €2,001 | €0 | -€2,001 | -100% |
| Remuneration and social security | 454/9 | - | €4,250 | +€4,250 | |
| Other amounts payable | 47/48 | €14,670 | €9,478 | -€5,191 | -35.4% |
| Accrued charges and deferred income | 492/3 | €7,958 | €0 | -€7,958 | -100% |
| Remuneration, social security and pensions | 62 | €143,531 | €157,956 | +€14,425 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,093 | €50,468 | +€34,376 | +214% |
| Other operating charges | 640/8 | €3,189 | €6,494 | +€3,305 | +104% |
| Gross operating margin | 9900 | €190,627 | €224,324 | +€33,697 | +17.7% |
| Operating profit (loss) | 9901 | €27,814 | €9,406 | -€18,408 | -66.2% |
| Financial income | 75/76B | €71 | €0 | -€71 | -100% |
| Recurring financial income | 75 | €71 | €0 | -€71 | -100% |
| Financial charges | 65/66B | €13,636 | €4,717 | -€8,919 | -65.4% |
| Recurring financial charges | 65 | €13,636 | €4,717 | -€8,919 | -65.4% |
| Profit (loss) for the period before taxes | 9903 | €14,249 | €4,689 | -€9,560 | -67.1% |
| Income taxes | 67/77 | €1,534 | €2,036 | +€501 | +32.7% |
| Profit (loss) for the period | 9904 | €12,715 | €2,653 | -€10,061 | -79.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,715 | €2,653 | -€10,061 | -79.1% |
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.