BOSS 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.
BOSS CLEANING
Largest movements
- Receivables within one year +€389,554
up €389,554 (+31.3%), from €1.2m to €1.6m
of which Other amounts receivable: +€311,613
- Tangible fixed assets -€197,281
down €197,281 (-10.1%), from €1.9m to €1.7m
of which Furniture and vehicles: -€119,218
- Cash +€110,602
up €110,602 (+24.1%), from €459,471 to €570,073
mainly Tax, wage and social debts (+€362,221) and Net result for the year (+€344,903)
- Tax, wage and social debts +€362,221
up €362,221 (+30.1%), from €1.2m to €1.6m
of which Remuneration and social security: +€342,199
- Reserves +€124,476
up €124,476 (+7.5%), from €1.7m to €1.8m
- Current portion of long-term debt -€63,358
down €63,358 (-36.9%), from €171,546 to €108,188
- Debts after one year -€57,647
down €57,647 (-6.2%), from €926,008 to €868,360
- Staff costs +€1.5m
up €1.5m (+29.8%), from €5.0m to €6.5m
- Gross operating margin +€1.4m
up €1.4m (+22.6%), from €6.0m to €7.4m
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 | €4,210,228 | €4,543,768 | +€333,540 | +7.9% |
| Fixed assets | 21/28 | €1,948,620 | €1,750,989 | -€197,631 | -10.1% |
| Intangible fixed assets | 21 | €1,459 | €1,110 | -€350 | -24.0% |
| Tangible fixed assets | 22/27 | €1,947,161 | €1,749,879 | -€197,281 | -10.1% |
| Land and buildings | 22 | €1,575,158 | €1,534,141 | -€41,018 | -2.6% |
| Plant, machinery and equipment | 23 | €108,860 | €78,487 | -€30,373 | -27.9% |
| Furniture and vehicles | 24 | €235,667 | €116,450 | -€119,218 | -50.6% |
| Other tangible fixed assets | 26 | €27,475 | €20,802 | -€6,673 | -24.3% |
| Current assets | 29/58 | €2,261,608 | €2,792,779 | +€531,171 | +23.5% |
| Stocks and contracts in progress | 3 | €542,106 | €578,633 | +€36,527 | +6.7% |
| Stocks | 30/36 | €542,106 | €578,633 | +€36,527 | +6.7% |
| Amounts receivable within one year | 40/41 | €1,243,206 | €1,632,760 | +€389,554 | +31.3% |
| Trade receivables | 40 | €1,059,053 | €1,136,994 | +€77,941 | +7.4% |
| Other amounts receivable | 41 | €184,154 | €495,766 | +€311,613 | +169% |
| Cash at bank and in hand | 54/58 | €459,471 | €570,073 | +€110,602 | +24.1% |
| Deferred charges and accrued income | 490/1 | €16,825 | €11,313 | -€5,511 | -32.8% |
| Total equity and liabilities | 10/49 | €4,210,228 | €4,543,768 | +€333,540 | +7.9% |
| Equity | 10/15 | €1,676,997 | €1,801,473 | +€124,476 | +7.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,656,997 | €1,781,473 | +€124,476 | +7.5% |
| Distributable reserves | 133 | €1,656,997 | €1,781,473 | +€124,476 | +7.5% |
| Amounts payable | 17/49 | €2,533,232 | €2,742,296 | +€209,064 | +8.3% |
| Amounts payable after more than one year | 17 | €926,008 | €868,360 | -€57,647 | -6.2% |
| Financial debts | 170/4 | €926,008 | €868,360 | -€57,647 | -6.2% |
| Amounts payable within one year | 42/48 | €1,607,224 | €1,873,935 | +€266,711 | +16.6% |
| Current portion of amounts payable after more than one year | 42 | €171,546 | €108,188 | -€63,358 | -36.9% |
| Financial debts | 43 | €296 | €87 | -€209 | -70.7% |
| Credit institutions | 430/8 | €296 | €87 | -€209 | -70.7% |
| Trade debts | 44 | €233,412 | €201,470 | -€31,942 | -13.7% |
| Suppliers | 440/4 | €233,412 | €201,470 | -€31,942 | -13.7% |
| Taxes, remuneration and social security | 45 | €1,201,970 | €1,564,190 | +€362,221 | +30.1% |
| Taxes | 450/3 | €704,471 | €724,493 | +€20,022 | +2.8% |
| Remuneration and social security | 454/9 | €497,498 | €839,697 | +€342,199 | +68.8% |
| Non-recurring operating income | 76A | €17 | €1,618 | +€1,602 | +9,671% |
| Remuneration, social security and pensions | 62 | €4,999,768 | €6,490,081 | +€1.5m | +29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €277,531 | €233,380 | -€44,150 | -15.9% |
| Other operating charges | 640/8 | €113,249 | €44,164 | -€69,086 | -61.0% |
| Gross operating margin | 9900 | €6,016,613 | €7,373,388 | +€1.4m | +22.6% |
| Operating profit (loss) | 9901 | €626,065 | €605,763 | -€20,302 | -3.2% |
| Financial income | 75/76B | €9,664 | €14,310 | +€4,645 | +48.1% |
| Recurring financial income | 75 | €9,664 | €14,310 | +€4,645 | +48.1% |
| Financial charges | 65/66B | €58,682 | €65,339 | +€6,657 | +11.3% |
| Recurring financial charges | 65 | €58,682 | €65,339 | +€6,657 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €577,047 | €554,733 | -€22,314 | -3.9% |
| Income taxes | 67/77 | €229,386 | €209,831 | -€19,555 | -8.5% |
| Profit (loss) for the period | 9904 | €347,661 | €344,903 | -€2,759 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €347,661 | €344,903 | -€2,759 | -0.8% |
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 29 October 2026 via checked.be.