B&V TOPCLEANING: 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&V TOPCLEANING
Largest movements
- Financial fixed assets -€12,000
down €12,000 (-100%), from €12,000 to €0
- Cash +€11,612
up €11,612 (+43.8%), from €26,532 to €38,144
mainly Investment in fixed assets (net) (+€12,000) and Tax, wage and social debts (+€2,622)
- Profit (loss) carried forward -€3,548
down €3,548 (-9.6%), from €36,764 to €33,217
- Tax, wage and social debts +€2,622
up €2,622 (+49.9%), from €5,255 to €7,877
of which Taxes: +€1,806
- Trade debts +€853
up €853 (+239%), from €357 to €1,209
- Financial charges +€12,523
up €12,523 (+1,397%), from €897 to €13,420
of which Non-recurring financial charges: +€12,000
- Gross operating margin +€11,357
up €11,357 (+45.7%), from €24,852 to €36,209
- Staff costs +€3,652
up €3,652 (+18.7%), from €19,565 to €23,218
- Taxes +€1,957
up €1,957 (+148%), from €1,324 to €3,281
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 | €69,180 | €69,107 | -€73 | -0.1% |
| Fixed assets | 21/28 | €13,072 | €569 | -€12,503 | -95.6% |
| Tangible fixed assets | 22/27 | €1,072 | €569 | -€503 | -46.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,072 | €569 | -€503 | -46.9% |
| Financial fixed assets | 28 | €12,000 | €0 | -€12,000 | -100% |
| Current assets | 29/58 | €56,108 | €68,538 | +€12,430 | +22.2% |
| Amounts receivable within one year | 40/41 | €26,700 | €27,342 | +€642 | +2.4% |
| Trade receivables | 40 | €6,662 | €8,319 | +€1,657 | +24.9% |
| Other amounts receivable | 41 | €20,038 | €19,023 | -€1,015 | -5.1% |
| Cash at bank and in hand | 54/58 | €26,532 | €38,144 | +€11,612 | +43.8% |
| Deferred charges and accrued income | 490/1 | €2,875 | €3,052 | +€177 | +6.1% |
| Total equity and liabilities | 10/49 | €69,180 | €69,107 | -€73 | -0.1% |
| Equity | 10/15 | €63,568 | €60,021 | -€3,548 | -5.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €21,804 | €21,804 | = | 0.0% |
| Distributable reserves | 133 | €21,804 | €21,804 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,764 | €33,217 | -€3,548 | -9.6% |
| Amounts payable | 17/49 | €5,612 | €9,086 | +€3,475 | +61.9% |
| Amounts payable within one year | 42/48 | €5,612 | €9,086 | +€3,475 | +61.9% |
| Trade debts | 44 | €357 | €1,209 | +€853 | +239% |
| Suppliers | 440/4 | €357 | €1,209 | +€853 | +239% |
| Taxes, remuneration and social security | 45 | €5,255 | €7,877 | +€2,622 | +49.9% |
| Taxes | 450/3 | €1,519 | €3,326 | +€1,806 | +119% |
| Remuneration and social security | 454/9 | €3,736 | €4,552 | +€816 | +21.8% |
| Remuneration, social security and pensions | 62 | €19,565 | €23,218 | +€3,652 | +18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €449 | €503 | +€54 | +12.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €280 | €0 | -€280 | -100% |
| Other operating charges | 640/8 | €1,047 | €920 | -€127 | -12.1% |
| Gross operating margin | 9900 | €24,852 | €36,209 | +€11,357 | +45.7% |
| Operating profit (loss) | 9901 | €3,511 | €11,568 | +€8,058 | +230% |
| Financial income | 75/76B | €1,276 | €1,584 | +€308 | +24.2% |
| Recurring financial income | 75 | €1,276 | €1,584 | +€308 | +24.2% |
| Financial charges | 65/66B | €897 | €13,420 | +€12,523 | +1,397% |
| Recurring financial charges | 65 | €897 | €1,420 | +€523 | +58.3% |
| Non-recurring financial charges | 66B | €0 | €12,000 | +€12,000 | |
| Profit (loss) for the period before taxes | 9903 | €3,890 | -€267 | -€4,157 | |
| Income taxes | 67/77 | €1,324 | €3,281 | +€1,957 | +148% |
| Profit (loss) for the period | 9904 | €2,566 | -€3,548 | -€6,114 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,566 | -€3,548 | -€6,114 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.