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.
CLEAN
Largest movements
- Receivables within one year +€55,482
up €55,482 (+35.6%), from €155,960 to €211,442
of which Trade receivables: +€77,845
- Tangible fixed assets -€2,227
down €2,227 (-68.5%), from €3,253 to €1,026
of which Plant, machinery and equipment: -€1,663
- Trade debts +€171,379
up €171,379 (+586%), from €29,230 to €200,609
- Profit (loss) carried forward -€88,144
down €88,144, from €70,879 to -€17,265
- Tax, wage and social debts -€29,288
down €29,288 (-54.5%), from €53,759 to €24,472
of which Taxes: -€27,953
- Other debts -€7,290
no longer reported in 2024 (was €7,290)
- Accrued charges and deferred income +€4,907
new in 2024: €4,907
- Purchases and services +€260,729
up €260,729 (+115%), from €226,594 to €487,324
- Turnover +€226,214
up €226,214 (+86.1%), from €262,733 to €488,947
- Staff costs +€43,120
up €43,120 (+80.3%), from €53,695 to €96,815
- Gross operating margin -€34,515
down €34,515 (-95.5%), from €36,139 to €1,623
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €167,358 | €218,922 | +€51,565 | +30.8% |
| Fixed assets | 21/28 | €3,253 | €1,026 | -€2,227 | -68.5% |
| Tangible fixed assets | 22/27 | €3,253 | €1,026 | -€2,227 | -68.5% |
| Plant, machinery and equipment | 23 | €2,689 | €1,026 | -€1,663 | -61.8% |
| Furniture and vehicles | 24 | €564 | - | -€564 | |
| Current assets | 29/58 | €164,104 | €217,896 | +€53,792 | +32.8% |
| Amounts receivable within one year | 40/41 | €155,960 | €211,442 | +€55,482 | +35.6% |
| Trade receivables | 40 | €13,539 | €91,384 | +€77,845 | +575% |
| Other amounts receivable | 41 | €142,422 | €120,059 | -€22,363 | -15.7% |
| Cash at bank and in hand | 54/58 | €8,144 | €6,454 | -€1,690 | -20.7% |
| Total equity and liabilities | 10/49 | €167,358 | €218,922 | +€51,565 | +30.8% |
| Equity | 10/15 | €77,079 | -€11,065 | -€88,144 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,879 | -€17,265 | -€88,144 | |
| Amounts payable | 17/49 | €90,278 | €229,987 | +€139,709 | +155% |
| Amounts payable within one year | 42/48 | €90,278 | €225,080 | +€134,802 | +149% |
| Trade debts | 44 | €29,230 | €200,609 | +€171,379 | +586% |
| Suppliers | 440/4 | €29,230 | €200,609 | +€171,379 | +586% |
| Taxes, remuneration and social security | 45 | €53,759 | €24,472 | -€29,288 | -54.5% |
| Taxes | 450/3 | €48,503 | €20,550 | -€27,953 | -57.6% |
| Remuneration and social security | 454/9 | €5,256 | €3,921 | -€1,335 | -25.4% |
| Other amounts payable | 47/48 | €7,290 | - | -€7,290 | |
| Accrued charges and deferred income | 492/3 | - | €4,907 | +€4,907 | |
| Turnover | 70 | €262,733 | €488,947 | +€226,214 | +86.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €226,594 | €487,324 | +€260,729 | +115% |
| Remuneration, social security and pensions | 62 | €53,695 | €96,815 | +€43,120 | +80.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,791 | €2,227 | -€564 | -20.2% |
| Other operating charges | 640/8 | €838 | €1,667 | +€830 | +99.1% |
| Gross operating margin | 9900 | €36,139 | €1,623 | -€34,515 | -95.5% |
| Operating profit (loss) | 9901 | -€21,185 | -€99,087 | -€77,901 | -368% |
| Financial charges | 65/66B | €209 | €454 | +€245 | +118% |
| Recurring financial charges | 65 | €209 | €454 | +€245 | +118% |
| Profit (loss) for the period before taxes | 9903 | -€21,394 | -€99,540 | -€78,147 | -365% |
| Income taxes | 67/77 | €2,536 | - | -€2,536 | |
| Profit (loss) for the period | 9904 | -€23,929 | -€99,540 | -€75,611 | -316% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,929 | -€99,540 | -€75,611 | -316% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.