BAL 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.
BAL CLEAN
Largest movements
- Receivables within one year -€17,769
down €17,769 (-64.8%), from €27,420 to €9,651
- Cash +€4,466
up €4,466 (+27.5%), from €16,268 to €20,734
mainly Receivables within one year (+€17,769) and Depreciation (+€7,002)
- Tangible fixed assets -€2,258
down €2,258 (-7.8%), from €28,772 to €26,514
of which Furniture and vehicles: -€6,093
- Formation expenses +€1,600
new in 2025: €1,600
- Debts after one year -€8,558
down €8,558 (-62.3%), from €13,732 to €5,174
- Trade debts -€5,266
down €5,266 (-33.1%), from €15,889 to €10,623
- Taxes +€7,389
new in 2025: €7,389
- Gross operating margin -€4,384
down €4,384 (-18.1%), from €24,206 to €19,822
- Depreciation +€3,597
up €3,597 (+106%), from €3,405 to €7,002
- Financial charges +€3,391
up €3,391 (+397%), from €855 to €4,246
- Other operating charges +€618
up €618 (+65.9%), from €937 to €1,554
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 | €72,935 | €58,865 | -€14,070 | -19.3% |
| Formation expenses | 20 | - | €1,600 | +€1,600 | |
| Fixed assets | 21/28 | €28,772 | €26,514 | -€2,258 | -7.8% |
| Tangible fixed assets | 22/27 | €28,772 | €26,514 | -€2,258 | -7.8% |
| Plant, machinery and equipment | 23 | - | €3,835 | +€3,835 | |
| Furniture and vehicles | 24 | €28,772 | €22,679 | -€6,093 | -21.2% |
| Current assets | 29/58 | €44,163 | €30,751 | -€13,411 | -30.4% |
| Amounts receivable within one year | 40/41 | €27,420 | €9,651 | -€17,769 | -64.8% |
| Trade receivables | 40 | €27,420 | €9,651 | -€17,769 | -64.8% |
| Cash at bank and in hand | 54/58 | €16,268 | €20,734 | +€4,466 | +27.5% |
| Deferred charges and accrued income | 490/1 | €475 | €366 | -€109 | -23.0% |
| Total equity and liabilities | 10/49 | €72,935 | €58,865 | -€14,070 | -19.3% |
| Equity | 10/15 | €29,010 | €28,652 | -€357 | -1.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,010 | €18,652 | -€357 | -1.9% |
| Amounts payable | 17/49 | €43,925 | €30,213 | -€13,712 | -31.2% |
| Amounts payable after more than one year | 17 | €13,732 | €5,174 | -€8,558 | -62.3% |
| Financial debts | 170/4 | €13,732 | €5,174 | -€8,558 | -62.3% |
| Amounts payable within one year | 42/48 | €30,193 | €25,038 | -€5,155 | -17.1% |
| Current portion of amounts payable after more than one year | 42 | €8,177 | €8,558 | +€380 | +4.6% |
| Trade debts | 44 | €15,889 | €10,623 | -€5,266 | -33.1% |
| Suppliers | 440/4 | €15,889 | €10,623 | -€5,266 | -33.1% |
| Taxes, remuneration and social security | 45 | €6,127 | €5,858 | -€269 | -4.4% |
| Taxes | 450/3 | €4,127 | €5,858 | +€1,731 | +42.0% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,405 | €7,002 | +€3,597 | +106% |
| Other operating charges | 640/8 | €937 | €1,554 | +€618 | +65.9% |
| Gross operating margin | 9900 | €24,206 | €19,822 | -€4,384 | -18.1% |
| Operating profit (loss) | 9901 | €19,864 | €11,265 | -€8,599 | -43.3% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €855 | €4,246 | +€3,391 | +397% |
| Recurring financial charges | 65 | €855 | €4,246 | +€3,391 | +397% |
| Profit (loss) for the period before taxes | 9903 | €19,010 | €7,031 | -€11,979 | -63.0% |
| Income taxes | 67/77 | - | €7,389 | +€7,389 | |
| Profit (loss) for the period | 9904 | €19,010 | -€357 | -€19,367 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,010 | -€357 | -€19,367 |
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 13 October 2026 via checked.be.