CLEAMAX: what changed
Two fiscal 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.
CLEAMAX
Largest movements
- Receivables within one year +€21,670
up €21,670 (+173.6%), from €12,484 to €34,154
of which Trade receivables: +€23,186
- Tangible fixed assets -€10,297
down €10,297 (-13.7%), from €75,309 to €65,012
of which Furniture and vehicles: -€9,009
- Cash +€1,793
up €1,793 (+47.5%), from €3,773 to €5,567
mainly Net result for the year (+€32,446) and Depreciation (+€21,371)
- Reserves +€18,515
new in 2025: €18,515
- Other debts -€17,413
down €17,413 (-25.3%), from €68,893 to €51,480
- Profit (loss) carried forward +€13,931
no longer reported in 2025 (was -€13,931)
- Debts after one year -€12,469
down €12,469 (-59.0%), from €21,131 to €8,662
- Tax, wage and social debts +€8,387
up €8,387 (+2640.7%), from €318 to €8,704
of which Taxes: +€6,547
- Gross operating margin +€48,771
up €48,771 (+315.4%), from €15,462 to €64,233
- Taxes +€5,823
up €5,823 (+1833.5%), from €318 to €6,141
- Depreciation -€3,693
down €3,693 (-14.7%), from €25,064 to €21,371
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.
Cash bridge derived
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 | €97,112 | €109,524 | +€12,412 | +12.8% |
| Fixed assets | 21/28 | €75,309 | €65,012 | -€10,297 | -13.7% |
| Tangible fixed assets | 22/27 | €75,309 | €65,012 | -€10,297 | -13.7% |
| Land and buildings | 22 | - | €4,970 | +€4,970 | |
| Plant, machinery and equipment | 23 | €34,296 | €28,039 | -€6,258 | -18.2% |
| Furniture and vehicles | 24 | €41,013 | €32,004 | -€9,009 | -22.0% |
| Current assets | 29/58 | €21,803 | €44,512 | +€22,708 | +104.1% |
| Stocks and contracts in progress | 3 | €3,802 | €3,802 | = | 0.0% |
| Stocks | 30/36 | €3,802 | €3,802 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,484 | €34,154 | +€21,670 | +173.6% |
| Trade receivables | 40 | €10,968 | €34,154 | +€23,186 | +211.4% |
| Other amounts receivable | 41 | €1,516 | - | -€1,516 | |
| Cash at bank and in hand | 54/58 | €3,773 | €5,567 | +€1,793 | +47.5% |
| Deferred charges and accrued income | 490/1 | €1,744 | €989 | -€755 | -43.3% |
| Total equity and liabilities | 10/49 | €97,112 | €109,524 | +€12,412 | +12.8% |
| Equity | 10/15 | -€6,431 | €26,015 | +€32,446 | |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | - | €18,515 | +€18,515 | |
| Distributable reserves | 133 | - | €18,515 | +€18,515 | |
| Profit (loss) carried forward | 14 | -€13,931 | - | +€13,931 | |
| Amounts payable | 17/49 | €103,544 | €83,509 | -€20,035 | -19.3% |
| Amounts payable after more than one year | 17 | €21,131 | €8,662 | -€12,469 | -59.0% |
| Financial debts | 170/4 | €21,131 | €8,662 | -€12,469 | -59.0% |
| Amounts payable within one year | 42/48 | €82,412 | €74,847 | -€7,566 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €13,202 | €12,469 | -€733 | -5.6% |
| Trade debts | 44 | €0 | €2,193 | +€2,193 | |
| Suppliers | 440/4 | €0 | €2,193 | +€2,193 | |
| Taxes, remuneration and social security | 45 | €318 | €8,704 | +€8,387 | +2640.7% |
| Taxes | 450/3 | €318 | €6,865 | +€6,547 | +2061.5% |
| Remuneration and social security | 454/9 | €0 | €1,840 | +€1,840 | |
| Other amounts payable | 47/48 | €68,893 | €51,480 | -€17,413 | -25.3% |
| Non-recurring operating income | 76A | - | €164 | +€164 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,064 | €21,371 | -€3,693 | -14.7% |
| Other operating charges | 640/8 | - | €53 | +€53 | |
| Non-recurring operating charges | 66A | €450 | €1,250 | +€800 | +177.8% |
| Gross operating margin | 9900 | €15,462 | €64,233 | +€48,771 | +315.4% |
| Operating profit (loss) | 9901 | -€10,052 | €41,558 | +€51,610 | |
| Financial income | 75/76B | €18 | €0 | -€18 | -99.9% |
| Recurring financial income | 75 | €18 | €0 | -€18 | -99.9% |
| Financial charges | 65/66B | €3,580 | €2,972 | -€608 | -17.0% |
| Recurring financial charges | 65 | €3,580 | €2,972 | -€608 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,614 | €38,587 | +€52,200 | |
| Income taxes | 67/77 | €318 | €6,141 | +€5,823 | +1833.5% |
| Profit (loss) for the period | 9904 | -€13,931 | €32,446 | +€46,377 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,931 | €32,446 | +€46,377 |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.