C&M 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.
C&M CLEANING
Largest movements
- Cash -€1,042
down €1,042 (-95.0%), from €1,097 to €55
mainly Net result for the year (-€14,479) and Receivables within one year (-€923)
- Receivables within one year +€923
up €923 (+9.6%), from €9,651 to €10,574
of which Other amounts receivable: +€1,585
- Profit (loss) carried forward -€15,055
down €15,055, from €11,762 to -€3,293
- Tax, wage and social debts +€11,313
up €11,313 (+414%), from €2,732 to €14,046
of which Remuneration and social security: +€11,486
- Trade debts +€3,590
up €3,590 (+109%), from €3,307 to €6,897
- Gross operating margin -€17,771
down €17,771, from €12,902 to -€4,870
- Purchases and services +€10,654
new in 2025: €10,654
- Staff costs +€9,500
new in 2025: €9,500
- Turnover +€5,784
new in 2025: €5,784
- Taxes -€2,732
no longer reported in 2025 (was €2,732)
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 | €19,593 | €19,474 | -€119 | -0.6% |
| Fixed assets | 21/28 | €8,845 | €8,845 | = | 0.0% |
| Tangible fixed assets | 22/27 | €8,845 | €8,845 | = | 0.0% |
| Furniture and vehicles | 24 | €8,845 | €8,845 | = | 0.0% |
| Current assets | 29/58 | €10,748 | €10,629 | -€119 | -1.1% |
| Amounts receivable within one year | 40/41 | €9,651 | €10,574 | +€923 | +9.6% |
| Trade receivables | 40 | €8,591 | €7,929 | -€662 | -7.7% |
| Other amounts receivable | 41 | €1,060 | €2,645 | +€1,585 | +149% |
| Cash at bank and in hand | 54/58 | €1,097 | €55 | -€1,042 | -95.0% |
| Total equity and liabilities | 10/49 | €19,593 | €19,474 | -€119 | -0.6% |
| Equity | 10/15 | €11,762 | -€3,293 | -€15,055 | |
| Profit (loss) carried forward | 14 | €11,762 | -€3,293 | -€15,055 | |
| Amounts payable | 17/49 | €7,831 | €22,767 | +€14,936 | +191% |
| Amounts payable within one year | 42/48 | €7,831 | €22,767 | +€14,936 | +191% |
| Trade debts | 44 | €3,307 | €6,897 | +€3,590 | +109% |
| Suppliers | 440/4 | €3,307 | €6,897 | +€3,590 | +109% |
| Taxes, remuneration and social security | 45 | €2,732 | €14,046 | +€11,313 | +414% |
| Taxes | 450/3 | €2,732 | €2,559 | -€173 | -6.3% |
| Remuneration and social security | 454/9 | - | €11,486 | +€11,486 | |
| Other amounts payable | 47/48 | €1,792 | €1,824 | +€32 | +1.8% |
| Turnover | 70 | - | €5,784 | +€5,784 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €10,654 | +€10,654 | |
| Remuneration, social security and pensions | 62 | - | €9,500 | +€9,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,417 | - | -€2,417 | |
| Other operating charges | 640/8 | €644 | €109 | -€535 | -83.1% |
| Gross operating margin | 9900 | €12,902 | -€4,870 | -€17,771 | |
| Operating profit (loss) | 9901 | €9,841 | -€14,479 | -€24,319 | |
| Financial charges | 65/66B | €105 | - | -€105 | |
| Recurring financial charges | 65 | €105 | - | -€105 | |
| Profit (loss) for the period before taxes | 9903 | €9,736 | -€14,479 | -€24,215 | |
| Income taxes | 67/77 | €2,732 | - | -€2,732 | |
| Profit (loss) for the period | 9904 | €7,004 | -€14,479 | -€21,482 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,004 | -€14,479 | -€21,482 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.