BORA CLEAN GROUP: 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.
BORA CLEAN GROUP
Largest movements
- Tangible fixed assets +€19,273
up €19,273 (+928%), from €2,077 to €21,349
- Receivables within one year +€4,343
up €4,343 (+72.7%), from €5,972 to €10,315
of which Trade receivables: +€3,813
- Cash +€1,880
up €1,880 (+305%), from €617 to €2,497
mainly Net result for the year (+€18,330) and Tax, wage and social debts (+€6,645)
- Reserves +€18,330
up €18,330 (+501%), from €3,660 to €21,990
- Tax, wage and social debts +€6,645
up €6,645 (+765%), from €869 to €7,514
of which Taxes: +€4,691
- Contributions +€2,000
new in 2025: €2,000
- Trade debts -€879
down €879 (-59.5%), from €1,476 to €597
- Other debts -€522
down €522 (-19.6%), from €2,661 to €2,139
- Gross operating margin +€44,369
up €44,369 (+931%), from €4,765 to €49,134
- Staff costs +€19,739
new in 2025: €19,739
- Depreciation +€4,852
up €4,852 (+2,058%), from €236 to €5,088
- Taxes +€4,637
up €4,637 (+534%), from €869 to €5,506
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 | €8,666 | €34,240 | +€25,575 | +295% |
| Fixed assets | 21/28 | €2,077 | €21,349 | +€19,273 | +928% |
| Tangible fixed assets | 22/27 | €2,077 | €21,349 | +€19,273 | +928% |
| Furniture and vehicles | 24 | €2,077 | €21,349 | +€19,273 | +928% |
| Current assets | 29/58 | €6,589 | €12,891 | +€6,302 | +95.6% |
| Amounts receivable within one year | 40/41 | €5,972 | €10,315 | +€4,343 | +72.7% |
| Trade receivables | 40 | €5,221 | €9,034 | +€3,813 | +73.0% |
| Other amounts receivable | 41 | €751 | €1,281 | +€530 | +70.6% |
| Cash at bank and in hand | 54/58 | €617 | €2,497 | +€1,880 | +305% |
| Deferred charges and accrued income | 490/1 | - | €79 | +€79 | |
| Total equity and liabilities | 10/49 | €8,666 | €34,240 | +€25,575 | +295% |
| Equity | 10/15 | €3,660 | €23,990 | +€20,330 | +555% |
| Contributions | 10/11 | - | €2,000 | +€2,000 | |
| Reserves | 13 | €3,660 | €21,990 | +€18,330 | +501% |
| Distributable reserves | 133 | €3,660 | €21,990 | +€18,330 | +501% |
| Amounts payable | 17/49 | €5,005 | €10,250 | +€5,245 | +105% |
| Amounts payable within one year | 42/48 | €5,005 | €10,250 | +€5,245 | +105% |
| Trade debts | 44 | €1,476 | €597 | -€879 | -59.5% |
| Suppliers | 440/4 | €1,476 | €597 | -€879 | -59.5% |
| Taxes, remuneration and social security | 45 | €869 | €7,514 | +€6,645 | +765% |
| Taxes | 450/3 | €869 | €5,560 | +€4,691 | +540% |
| Remuneration and social security | 454/9 | - | €1,954 | +€1,954 | |
| Other amounts payable | 47/48 | €2,661 | €2,139 | -€522 | -19.6% |
| Remuneration, social security and pensions | 62 | - | €19,739 | +€19,739 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €236 | €5,088 | +€4,852 | +2,058% |
| Other operating charges | 640/8 | - | €436 | +€436 | |
| Gross operating margin | 9900 | €4,765 | €49,134 | +€44,369 | +931% |
| Operating profit (loss) | 9901 | €4,529 | €23,871 | +€19,342 | +427% |
| Financial income | 75/76B | - | €13 | +€13 | |
| Recurring financial income | 75 | - | €13 | +€13 | |
| Financial charges | 65/66B | €0 | €48 | +€48 | +482,500% |
| Recurring financial charges | 65 | €0 | €48 | +€48 | +482,500% |
| Profit (loss) for the period before taxes | 9903 | €4,529 | €23,836 | +€19,307 | +426% |
| Income taxes | 67/77 | €869 | €5,506 | +€4,637 | +534% |
| Profit (loss) for the period | 9904 | €3,660 | €18,330 | +€14,670 | +401% |
| Profit (loss) for the period to be appropriated | 9905 | €3,660 | €18,330 | +€14,670 | +401% |
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 20 October 2026 via checked.be.