B-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.
B-CLEAN
Largest movements
- Cash -€152,950
down €152,950 (-80.1%), from €190,870 to €37,920
mainly Receivables after one year (-€100,000) and Other debts (-€74,930)
- Receivables after one year +€100,000
new in 2025: €100,000
- Receivables within one year +€66,655
up €66,655 (+38.8%), from €171,881 to €238,536
of which Trade receivables: +€54,402
- Deferred charges and accrued income +€51,316
up €51,316 (+1157.1%), from €4,435 to €55,751
- Tangible fixed assets +€48,232
up €48,232 (+154.6%), from €31,206 to €79,437
of which Leasing and similar rights: +€25,411
- Short-term financial debts +€90,000
new in 2025: €90,000
- Other debts -€74,930
down €74,930 (-51.7%), from €145,000 to €70,070
- Debts after one year +€65,360
up €65,360 (+269.2%), from €24,281 to €89,641
- Current portion of long-term debt +€20,703
up €20,703 (+355.5%), from €5,823 to €26,525
- Tax, wage and social debts +€19,723
up €19,723 (+99.3%), from €19,864 to €39,587
of which Remuneration and social security: +€12,656
- Gross operating margin +€124,216
up €124,216 (+139.8%), from €88,822 to €213,038
- Staff costs +€116,550
up €116,550 (+488.0%), from €23,885 to €140,434
- Write-downs +€21,565
new in 2025: €21,565
- Financial charges +€9,811
up €9,811 (+495.9%), from €1,979 to €11,790
- Depreciation +€7,911
up €7,911 (+146.9%), from €5,383 to €13,294
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 | €398,391 | €514,864 | +€116,473 | +29.2% |
| Fixed assets | 21/28 | €31,206 | €82,657 | +€51,452 | +164.9% |
| Tangible fixed assets | 22/27 | €31,206 | €79,437 | +€48,232 | +154.6% |
| Plant, machinery and equipment | 23 | - | €13,785 | +€13,785 | |
| Furniture and vehicles | 24 | €1,327 | €10,362 | +€9,036 | +681.1% |
| Leasing and similar rights | 25 | €29,879 | €55,290 | +€25,411 | +85.0% |
| Financial fixed assets | 28 | - | €3,220 | +€3,220 | |
| Current assets | 29/58 | €367,186 | €432,207 | +€65,021 | +17.7% |
| Amounts receivable after more than one year | 29 | - | €100,000 | +€100,000 | |
| Other amounts receivable | 291 | - | €100,000 | +€100,000 | |
| Amounts receivable within one year | 40/41 | €171,881 | €238,536 | +€66,655 | +38.8% |
| Trade receivables | 40 | €163,374 | €217,776 | +€54,402 | +33.3% |
| Other amounts receivable | 41 | €8,507 | €20,760 | +€12,254 | +144.0% |
| Cash at bank and in hand | 54/58 | €190,870 | €37,920 | -€152,950 | -80.1% |
| Deferred charges and accrued income | 490/1 | €4,435 | €55,751 | +€51,316 | +1157.1% |
| Total equity and liabilities | 10/49 | €398,391 | €514,864 | +€116,473 | +29.2% |
| Equity | 10/15 | €48,090 | €61,685 | +€13,596 | +28.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,090 | €56,685 | +€13,596 | +31.6% |
| Amounts payable | 17/49 | €350,301 | €453,179 | +€102,878 | +29.4% |
| Amounts payable after more than one year | 17 | €24,281 | €89,641 | +€65,360 | +269.2% |
| Financial debts | 170/4 | €24,281 | €89,641 | +€65,360 | +269.2% |
| Amounts payable within one year | 42/48 | €325,973 | €363,512 | +€37,539 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €5,823 | €26,525 | +€20,703 | +355.5% |
| Financial debts | 43 | - | €90,000 | +€90,000 | |
| Credit institutions | 430/8 | - | €90,000 | +€90,000 | |
| Trade debts | 44 | €155,286 | €137,329 | -€17,957 | -11.6% |
| Suppliers | 440/4 | €155,286 | €137,329 | -€17,957 | -11.6% |
| Taxes, remuneration and social security | 45 | €19,864 | €39,587 | +€19,723 | +99.3% |
| Taxes | 450/3 | €14,124 | €21,191 | +€7,067 | +50.0% |
| Remuneration and social security | 454/9 | €5,740 | €18,396 | +€12,656 | +220.5% |
| Other amounts payable | 47/48 | €145,000 | €70,070 | -€74,930 | -51.7% |
| Accrued charges and deferred income | 492/3 | €47 | €26 | -€21 | -45.0% |
| Remuneration, social security and pensions | 62 | €23,885 | €140,434 | +€116,550 | +488.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,383 | €13,294 | +€7,911 | +146.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €21,565 | +€21,565 | |
| Other operating charges | 640/8 | €493 | €5,734 | +€5,241 | +1063.0% |
| Gross operating margin | 9900 | €88,822 | €213,038 | +€124,216 | +139.8% |
| Operating profit (loss) | 9901 | €59,061 | €32,011 | -€27,050 | -45.8% |
| Financial income | 75/76B | €5 | €560 | +€555 | +11890.1% |
| Recurring financial income | 75 | €5 | €560 | +€555 | +11890.1% |
| Financial charges | 65/66B | €1,979 | €11,790 | +€9,811 | +495.9% |
| Recurring financial charges | 65 | €1,979 | €11,790 | +€9,811 | +495.9% |
| Profit (loss) for the period before taxes | 9903 | €57,087 | €20,781 | -€36,306 | -63.6% |
| Income taxes | 67/77 | €13,997 | €7,185 | -€6,812 | -48.7% |
| Profit (loss) for the period | 9904 | €43,090 | €13,596 | -€29,494 | -68.4% |
| Profit (loss) for the period to be appropriated | 9905 | €43,090 | €13,596 | -€29,494 | -68.4% |
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.