B.S.C. 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.
What changed
B.S.C. CLEANING
NACE 81.220, Other building cleaning and industrial cleaning
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€109,966
2024 · €86,617+€23,349
Equity
€532,686
2024 · €422,720+€109,966
Cash
€18,586
2024 · €73,759-€55,173
Balance sheet total
€2.8m
2024 · €3.0m-€211,601
Largest movements
Assets
- Receivables within one year -€204,635
down €204,635 (-8.0%), from €2.5m to €2.3m
of which Trade receivables: -€175,797
- Current investments +€74,930
up €74,930 (+299%), from €25,082 to €100,013
- Cash -€55,173
down €55,173 (-74.8%), from €73,759 to €18,586
mainly Trade debts (-€121,356) and Current portion of long-term debt (-€100,942)
Equity and liabilities
- Trade debts -€121,356
down €121,356 (-9.3%), from €1.3m to €1.2m
- Profit (loss) carried forward +€109,966
up €109,966 (+27.3%), from €402,269 to €512,235
- Current portion of long-term debt -€100,942
down €100,942 (-40.3%), from €250,613 to €149,671
- Short-term financial debts -€94,759
down €94,759 (-87.6%), from €108,162 to €13,403
- Other debts -€51,773
down €51,773 (-68.1%), from €75,984 to €24,211
Income statement
- Goods and materials -€244,979
down €244,979 (-4.7%), from €5.2m to €4.9m
of which Purchases: -€242,138
- Staff costs +€216,361
up €216,361 (+3.5%), from €6.2m to €6.4m
- Turnover +€182,525
up €182,525 (+1.4%), from €13.1m to €13.3m
- Services and other goods +€138,853
up €138,853 (+9.0%), from €1.5m to €1.7m
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.
Result 2024
€86,617
Turnover
+€182,525
Other operating income
-€13,010
Goods and materials
+€244,979
Services and other goods
-€138,853
Staff costs
-€216,361
Depreciation
+€11,456
Write-downs
-€11,558
Provisions
-€9,510
Other operating charges
+€700
Other operating items
-€13,204
Financial income
+€6,516
Financial charges
-€12,068
Taxes
-€8,262
Result 2025
€109,966
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€238,277
Investment
-€91,223
Financing
-€202,227
Cash 2024
€73,759
From operations (derived)
+€238,277
Net result for the year
+€109,966
Depreciation
+€36,581
Stocks and contracts
-€1,544
Receivables within one year
+€204,635
Deferred charges and accrued income
+€7,979
Provisions
+€9,773
Trade debts
-€121,356
Tax, wage and social debts
+€36,713
Advances received
+€3,597
Other debts
-€51,773
Accrued charges and deferred income
+€3,706
Investment (derived)
-€91,223
Investment in fixed assets (net)
-€16,292
Current investments
-€74,930
Financing
-€202,227
Debts after one year
-€6,526
Current portion of long-term debt
-€100,942
Short-term financial debts
-€94,759
Cash 2025
€18,586
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,007,888 | €2,796,287 | -€211,601 | -7.0% |
| Fixed assets | 21/28 | €270,987 | €250,699 | -€20,288 | -7.5% |
| Tangible fixed assets | 22/27 | €103,436 | €83,148 | -€20,288 | -19.6% |
| Plant, machinery and equipment | 23 | €31,682 | €34,457 | +€2,775 | +8.8% |
| Furniture and vehicles | 24 | €23,561 | €12,131 | -€11,430 | -48.5% |
| Leasing and similar rights | 25 | €18,509 | €12,260 | -€6,249 | -33.8% |
| Other tangible fixed assets | 26 | €29,685 | €24,300 | -€5,385 | -18.1% |
| Financial fixed assets | 28 | €167,551 | €167,551 | = | 0.0% |
| Affiliated companies | 280/1 | €160,000 | €160,000 | = | 0.0% |
| Participating interests | 280 | €160,000 | €160,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €7,551 | €7,551 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €7,551 | €7,551 | = | 0.0% |
| Current assets | 29/58 | €2,736,901 | €2,545,588 | -€191,313 | -7.0% |
| Stocks and contracts in progress | 3 | €38,801 | €40,345 | +€1,544 | +4.0% |
| Stocks | 30/36 | €38,801 | €40,345 | +€1,544 | +4.0% |
| Goods purchased for resale | 34 | €38,801 | €40,345 | +€1,544 | +4.0% |
| Amounts receivable within one year | 40/41 | €2,545,683 | €2,341,047 | -€204,635 | -8.0% |
| Trade receivables | 40 | €2,167,903 | €1,992,106 | -€175,797 | -8.1% |
| Other amounts receivable | 41 | €377,780 | €348,941 | -€28,839 | -7.6% |
| Current investments | 50/53 | €25,082 | €100,013 | +€74,930 | +299% |
| Other investments | 51/53 | €25,082 | €100,013 | +€74,930 | +299% |
| Cash at bank and in hand | 54/58 | €73,759 | €18,586 | -€55,173 | -74.8% |
| Deferred charges and accrued income | 490/1 | €53,575 | €45,596 | -€7,979 | -14.9% |
| Total equity and liabilities | 10/49 | €3,007,888 | €2,796,287 | -€211,601 | -7.0% |
| Equity | 10/15 | €422,720 | €532,686 | +€109,966 | +26.0% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Profit (loss) carried forward | 14 | €402,269 | €512,235 | +€109,966 | +27.3% |
| Provisions and deferred taxes | 16 | - | €9,773 | +€9,773 | |
| Provisions for liabilities and charges | 160/5 | - | €9,773 | +€9,773 | |
| Environmental obligations | 163 | - | €9,773 | +€9,773 | |
| Amounts payable | 17/49 | €2,585,168 | €2,253,828 | -€331,340 | -12.8% |
| Amounts payable after more than one year | 17 | €13,698 | €7,172 | -€6,526 | -47.6% |
| Financial debts | 170/4 | €13,698 | €7,172 | -€6,526 | -47.6% |
| Leasing and similar obligations | 172 | €13,698 | €7,172 | -€6,526 | -47.6% |
| Amounts payable within one year | 42/48 | €2,570,393 | €2,241,872 | -€328,520 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | €250,613 | €149,671 | -€100,942 | -40.3% |
| Financial debts | 43 | €108,162 | €13,403 | -€94,759 | -87.6% |
| Credit institutions | 430/8 | €108,162 | €13,403 | -€94,759 | -87.6% |
| Trade debts | 44 | €1,311,568 | €1,190,211 | -€121,356 | -9.3% |
| Suppliers | 440/4 | €1,311,568 | €1,190,211 | -€121,356 | -9.3% |
| Advances received on contracts in progress | 46 | €1,626 | €5,223 | +€3,597 | +221% |
| Taxes, remuneration and social security | 45 | €822,440 | €859,153 | +€36,713 | +4.5% |
| Taxes | 450/3 | €133,656 | €157,577 | +€23,921 | +17.9% |
| Remuneration and social security | 454/9 | €688,784 | €701,576 | +€12,792 | +1.9% |
| Other amounts payable | 47/48 | €75,984 | €24,211 | -€51,773 | -68.1% |
| Accrued charges and deferred income | 492/3 | €1,078 | €4,784 | +€3,706 | +344% |
| Operating income | 70/76A | €13,197,510 | €13,367,025 | +€169,515 | +1.3% |
| Turnover | 70 | €13,127,686 | €13,310,212 | +€182,525 | +1.4% |
| Other operating income | 74 | €69,824 | €56,814 | -€13,010 | -18.6% |
| Operating charges | 60/66A | €13,003,946 | €13,136,298 | +€132,351 | +1.0% |
| Goods for resale, raw materials and consumables | 60 | €5,185,070 | €4,940,091 | -€244,979 | -4.7% |
| Purchases | 600/8 | €5,183,773 | €4,941,635 | -€242,138 | -4.7% |
| Change in stocks: decrease (increase) | 609 | €1,297 | -€1,544 | -€2,841 | |
| Services and other goods | 61 | €1,539,804 | €1,678,656 | +€138,853 | +9.0% |
| Remuneration, social security and pensions | 62 | €6,231,644 | €6,448,005 | +€216,361 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,036 | €36,581 | -€11,456 | -23.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€7,028 | €4,530 | +€11,558 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €9,510 | +€9,510 | |
| Other operating charges | 640/8 | €6,421 | €5,721 | -€700 | -10.9% |
| Non-recurring operating charges | 66A | - | €13,204 | +€13,204 | |
| Operating profit (loss) | 9901 | €193,564 | €230,728 | +€37,164 | +19.2% |
| Financial income | 75/76B | €11,001 | €17,517 | +€6,516 | +59.2% |
| Recurring financial income | 75 | €11,001 | €17,517 | +€6,516 | +59.2% |
| Income from current assets | 751 | €510 | €262 | -€248 | -48.6% |
| Other financial income | 752/9 | €10,491 | €17,254 | +€6,764 | +64.5% |
| Financial charges | 65/66B | €57,725 | €69,793 | +€12,068 | +20.9% |
| Recurring financial charges | 65 | €57,725 | €69,793 | +€12,068 | +20.9% |
| Debt charges | 650 | €57,023 | €69,208 | +€12,185 | +21.4% |
| Other financial charges | 652/9 | €702 | €586 | -€116 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €146,840 | €178,451 | +€31,611 | +21.5% |
| Income taxes | 67/77 | €60,223 | €68,485 | +€8,262 | +13.7% |
| Taxes | 670/3 | €60,223 | €68,485 | +€8,262 | +13.7% |
| Profit (loss) for the period | 9904 | €86,617 | €109,966 | +€23,349 | +27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €86,617 | €109,966 | +€23,349 | +27.0% |
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 23 October 2026 via checked.be.