CLEAN 24: 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 24
Largest movements
- Receivables within one year +€52,172
up €52,172 (+40.6%), from €128,432 to €180,604
of which Trade receivables: +€101,196
- Cash +€19,433
up €19,433 (+107.7%), from €18,040 to €37,473
mainly Net result for the year (+€103,306) and Other debts (+€15,000)
- Tangible fixed assets -€5,961
down €5,961 (-33.3%), from €17,882 to €11,921
- Profit (loss) carried forward +€53,306
up €53,306 (+51.9%), from €102,795 to €156,101
- Other debts +€15,000
up €15,000 (+42.9%), from €35,000 to €50,000
- Accrued charges and deferred income -€10,400
down €10,400 (-41.9%), from €24,800 to €14,400
- Tax, wage and social debts +€8,233
new in 2024: €8,233
- Gross operating margin +€19,101
up €19,101 (+19.3%), from €98,846 to €117,947
- Taxes +€6,707
new in 2024: €6,707
- Other operating charges +€2,468
new in 2024: €2,468
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.
Cash bridge derived
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 | €164,354 | €229,999 | +€65,645 | +39.9% |
| Fixed assets | 21/28 | €17,882 | €11,921 | -€5,961 | -33.3% |
| Tangible fixed assets | 22/27 | €17,882 | €11,921 | -€5,961 | -33.3% |
| Furniture and vehicles | 24 | €17,882 | €11,921 | -€5,961 | -33.3% |
| Current assets | 29/58 | €146,472 | €218,077 | +€71,605 | +48.9% |
| Amounts receivable within one year | 40/41 | €128,432 | €180,604 | +€52,172 | +40.6% |
| Trade receivables | 40 | €69,931 | €171,127 | +€101,196 | +144.7% |
| Other amounts receivable | 41 | €58,501 | €9,477 | -€49,024 | -83.8% |
| Cash at bank and in hand | 54/58 | €18,040 | €37,473 | +€19,433 | +107.7% |
| Total equity and liabilities | 10/49 | €164,354 | €229,999 | +€65,645 | +39.9% |
| Equity | 10/15 | €104,060 | €157,366 | +€53,306 | +51.2% |
| Contributions | 10/11 | €1,150 | €1,150 | = | 0.0% |
| Reserves | 13 | €115 | €115 | = | 0.0% |
| Non-distributable reserves | 130/1 | €115 | €115 | = | 0.0% |
| Reserves not available under the articles | 1311 | €115 | €115 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,795 | €156,101 | +€53,306 | +51.9% |
| Amounts payable | 17/49 | €60,294 | €72,633 | +€12,339 | +20.5% |
| Amounts payable after more than one year | 17 | €494 | - | -€494 | |
| Financial debts | 170/4 | €494 | - | -€494 | |
| Amounts payable within one year | 42/48 | €35,000 | €58,233 | +€23,233 | +66.4% |
| Taxes, remuneration and social security | 45 | - | €8,233 | +€8,233 | |
| Taxes | 450/3 | - | €8,233 | +€8,233 | |
| Other amounts payable | 47/48 | €35,000 | €50,000 | +€15,000 | +42.9% |
| Accrued charges and deferred income | 492/3 | €24,800 | €14,400 | -€10,400 | -41.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,961 | €5,961 | = | 0.0% |
| Other operating charges | 640/8 | - | €2,468 | +€2,468 | |
| Gross operating margin | 9900 | €98,846 | €117,947 | +€19,101 | +19.3% |
| Operating profit (loss) | 9901 | €92,885 | €109,519 | +€16,634 | +17.9% |
| Financial income | 75/76B | - | €494 | +€494 | |
| Recurring financial income | 75 | - | €494 | +€494 | |
| Financial charges | 65/66B | €550 | - | -€550 | |
| Recurring financial charges | 65 | €550 | - | -€550 | |
| Profit (loss) for the period before taxes | 9903 | €92,336 | €110,013 | +€17,677 | +19.1% |
| Income taxes | 67/77 | - | €6,707 | +€6,707 | |
| Profit (loss) for the period | 9904 | €92,336 | €103,306 | +€10,970 | +11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €92,336 | €103,306 | +€10,970 | +11.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.