B & D 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.
B & D CLEANING
Largest movements
- Cash +€80,483
up €80,483 (+11.7%), from €687,192 to €767,675
mainly Net result for the year (+€124,399) and Depreciation (+€12,417)
- Receivables within one year +€25,789
up €25,789 (+8.4%), from €305,275 to €331,064
of which Other amounts receivable: +€30,789
- Reserves +€124,399
up €124,399 (+9.5%), from €1.3m to €1.4m
of which Distributable reserves: +€124,399
- Other debts -€28,366
down €28,366 (-11.5%), from €245,601 to €217,235
- Gross operating margin -€50,504
down €50,504 (-20.6%), from €244,834 to €194,331
- Taxes -€7,132
down €7,132 (-9.9%), from €72,206 to €65,074
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 | €1,598,228 | €1,692,142 | +€93,915 | +5.9% |
| Fixed assets | 21/28 | €604,415 | €591,998 | -€12,417 | -2.1% |
| Tangible fixed assets | 22/27 | €39,415 | €26,998 | -€12,417 | -31.5% |
| Furniture and vehicles | 24 | €39,415 | €26,998 | -€12,417 | -31.5% |
| Financial fixed assets | 28 | €565,000 | €565,000 | = | 0.0% |
| Current assets | 29/58 | €993,813 | €1,100,144 | +€106,331 | +10.7% |
| Amounts receivable within one year | 40/41 | €305,275 | €331,064 | +€25,789 | +8.4% |
| Trade receivables | 40 | €9,965 | €4,965 | -€5,000 | -50.2% |
| Other amounts receivable | 41 | €295,310 | €326,099 | +€30,789 | +10.4% |
| Cash at bank and in hand | 54/58 | €687,192 | €767,675 | +€80,483 | +11.7% |
| Deferred charges and accrued income | 490/1 | €1,346 | €1,405 | +€60 | +4.4% |
| Total equity and liabilities | 10/49 | €1,598,228 | €1,692,142 | +€93,915 | +5.9% |
| Equity | 10/15 | €1,322,732 | €1,447,131 | +€124,399 | +9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,304,132 | €1,428,531 | +€124,399 | +9.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,304,132 | €1,428,531 | +€124,399 | +9.5% |
| Amounts payable | 17/49 | €275,496 | €245,012 | -€30,484 | -11.1% |
| Amounts payable within one year | 42/48 | €275,496 | €245,012 | -€30,484 | -11.1% |
| Trade debts | 44 | €3,026 | €5,246 | +€2,220 | +73.4% |
| Suppliers | 440/4 | €3,026 | €5,246 | +€2,220 | +73.4% |
| Taxes, remuneration and social security | 45 | €26,869 | €22,531 | -€4,338 | -16.1% |
| Taxes | 450/3 | €26,869 | €22,531 | -€4,338 | -16.1% |
| Other amounts payable | 47/48 | €245,601 | €217,235 | -€28,366 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,417 | €12,417 | = | 0.0% |
| Other operating charges | 640/8 | €781 | €1,448 | +€667 | +85.4% |
| Gross operating margin | 9900 | €244,834 | €194,331 | -€50,504 | -20.6% |
| Operating profit (loss) | 9901 | €231,637 | €180,467 | -€51,171 | -22.1% |
| Financial income | 75/76B | €9,005 | €9,378 | +€373 | +4.1% |
| Recurring financial income | 75 | €9,005 | €9,378 | +€373 | +4.1% |
| Financial charges | 65/66B | €303 | €372 | +€69 | +22.6% |
| Recurring financial charges | 65 | €303 | €372 | +€69 | +22.6% |
| Profit (loss) for the period before taxes | 9903 | €240,339 | €189,473 | -€50,866 | -21.2% |
| Income taxes | 67/77 | €72,206 | €65,074 | -€7,132 | -9.9% |
| Profit (loss) for the period | 9904 | €168,133 | €124,399 | -€43,734 | -26.0% |
| Profit (loss) for the period to be appropriated | 9905 | €168,133 | €124,399 | -€43,734 | -26.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.