B & S 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 & S Cleaning
Largest movements
- Receivables within one year -€19,163
down €19,163 (-92.2%), from €20,784 to €1,621
of which Trade receivables: -€19,429
- Tangible fixed assets -€12,590
down €12,590 (-41.4%), from €30,393 to €17,803
of which Plant, machinery and equipment: -€18,650
- Cash +€2,390
up €2,390 (+97.5%), from €2,450 to €4,840
mainly Receivables within one year (+€19,163) and Investment in fixed assets (net) (+€6,315)
- Profit (loss) carried forward -€10,000
down €10,000, from €2,994 to -€7,006
- Trade debts -€9,425
down €9,425 (-74.6%), from €12,630 to €3,205
- Tax, wage and social debts -€5,489
down €5,489 (-97.6%), from €5,625 to €136
of which Remuneration and social security: -€4,150
- Debts after one year -€2,116
down €2,116 (-100%), from €2,116 to €0
- Other debts -€1,862
down €1,862 (-8.3%), from €22,409 to €20,547
- Gross operating margin -€8,597
down €8,597 (-56.4%), from €15,238 to €6,641
- Other operating charges +€8,343
up €8,343 (+475%), from €1,758 to €10,101
- Depreciation -€3,278
down €3,278 (-34.3%), from €9,553 to €6,275
- Financial charges -€531
down €531 (-66.7%), from €796 to €265
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 | €53,627 | €24,735 | -€28,892 | -53.9% |
| Fixed assets | 21/28 | €30,393 | €17,803 | -€12,590 | -41.4% |
| Tangible fixed assets | 22/27 | €30,393 | €17,803 | -€12,590 | -41.4% |
| Plant, machinery and equipment | 23 | €30,393 | €11,743 | -€18,650 | -61.4% |
| Furniture and vehicles | 24 | - | €6,060 | +€6,060 | |
| Current assets | 29/58 | €23,234 | €6,932 | -€16,302 | -70.2% |
| Amounts receivable within one year | 40/41 | €20,784 | €1,621 | -€19,163 | -92.2% |
| Trade receivables | 40 | €20,558 | €1,128 | -€19,429 | -94.5% |
| Other amounts receivable | 41 | €226 | €493 | +€267 | +118% |
| Cash at bank and in hand | 54/58 | €2,450 | €4,840 | +€2,390 | +97.5% |
| Deferred charges and accrued income | 490/1 | - | €471 | +€471 | |
| Total equity and liabilities | 10/49 | €53,627 | €24,735 | -€28,892 | -53.9% |
| Equity | 10/15 | €10,847 | €847 | -€10,000 | -92.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,653 | €1,653 | = | 0.0% |
| Distributable reserves | 133 | €1,653 | €1,653 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,994 | -€7,006 | -€10,000 | |
| Amounts payable | 17/49 | €42,780 | €23,888 | -€18,892 | -44.2% |
| Amounts payable after more than one year | 17 | €2,116 | €0 | -€2,116 | -100% |
| Financial debts | 170/4 | €2,116 | €0 | -€2,116 | -100% |
| Amounts payable within one year | 42/48 | €40,664 | €23,888 | -€16,776 | -41.3% |
| Trade debts | 44 | €12,630 | €3,205 | -€9,425 | -74.6% |
| Suppliers | 440/4 | €12,630 | €3,205 | -€9,425 | -74.6% |
| Taxes, remuneration and social security | 45 | €5,625 | €136 | -€5,489 | -97.6% |
| Taxes | 450/3 | €1,475 | €136 | -€1,339 | -90.7% |
| Remuneration and social security | 454/9 | €4,150 | €0 | -€4,150 | -100% |
| Other amounts payable | 47/48 | €22,409 | €20,547 | -€1,862 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,553 | €6,275 | -€3,278 | -34.3% |
| Other operating charges | 640/8 | €1,758 | €10,101 | +€8,343 | +475% |
| Gross operating margin | 9900 | €15,238 | €6,641 | -€8,597 | -56.4% |
| Operating profit (loss) | 9901 | €3,926 | -€9,735 | -€13,662 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €796 | €265 | -€531 | -66.7% |
| Recurring financial charges | 65 | €796 | €265 | -€531 | -66.7% |
| Profit (loss) for the period before taxes | 9903 | €3,130 | -€10,000 | -€13,130 | |
| Income taxes | 67/77 | €136 | €0 | -€136 | -100% |
| Profit (loss) for the period | 9904 | €2,994 | -€10,000 | -€12,994 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,994 | -€10,000 | -€12,994 |
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 18 October 2026 via checked.be.