CLEAN 25: 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.
CLEAN 25
Largest movements
- Cash +€22,099
up €22,099 (+664.7%), from €3,325 to €25,424
mainly Net result for the year (+€26,408) and Tax, wage and social debts (+€6,704)
- Receivables within one year +€7,983
up €7,983 (+3610.9%), from €221 to €8,205
of which Trade receivables: +€7,103
- Tangible fixed assets +€3,152
new in 2025: €3,152
- Reserves +€26,408
up €26,408 (+3673.4%), from €719 to €27,127
- Tax, wage and social debts +€6,704
up €6,704 (+3730.4%), from €180 to €6,884
- Gross operating margin +€31,704
up €31,704 (+1392.1%), from €2,277 to €33,981
- Taxes +€6,525
up €6,525 (+3630.4%), from €180 to €6,704
- Other operating charges +€418
new in 2025: €418
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 | €3,546 | €36,780 | +€33,235 | +937.4% |
| Fixed assets | 21/28 | - | €3,152 | +€3,152 | |
| Tangible fixed assets | 22/27 | - | €3,152 | +€3,152 | |
| Furniture and vehicles | 24 | - | €3,152 | +€3,152 | |
| Current assets | 29/58 | €3,546 | €33,628 | +€30,083 | +848.5% |
| Amounts receivable within one year | 40/41 | €221 | €8,205 | +€7,983 | +3610.9% |
| Trade receivables | 40 | - | €7,103 | +€7,103 | |
| Other amounts receivable | 41 | €221 | €1,102 | +€881 | +398.3% |
| Cash at bank and in hand | 54/58 | €3,325 | €25,424 | +€22,099 | +664.7% |
| Total equity and liabilities | 10/49 | €3,546 | €36,780 | +€33,235 | +937.4% |
| Equity | 10/15 | €3,219 | €29,627 | +€26,408 | +820.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €719 | €27,127 | +€26,408 | +3673.4% |
| Distributable reserves | 133 | €719 | €27,127 | +€26,408 | +3673.4% |
| Amounts payable | 17/49 | €327 | €7,154 | +€6,827 | +2089.7% |
| Amounts payable within one year | 42/48 | €227 | €7,154 | +€6,927 | +3055.5% |
| Trade debts | 44 | €47 | €270 | +€223 | +474.2% |
| Suppliers | 440/4 | €47 | €270 | +€223 | +474.2% |
| Taxes, remuneration and social security | 45 | €180 | €6,884 | +€6,704 | +3730.4% |
| Taxes | 450/3 | €180 | €6,884 | +€6,704 | +3730.4% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | €100 | - | -€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €329 | +€329 | |
| Other operating charges | 640/8 | - | €418 | +€418 | |
| Gross operating margin | 9900 | €2,277 | €33,981 | +€31,704 | +1392.1% |
| Operating profit (loss) | 9901 | €2,277 | €33,233 | +€30,956 | +1359.3% |
| Financial income | 75/76B | - | €19 | +€19 | |
| Recurring financial income | 75 | - | €19 | +€19 | |
| Financial charges | 65/66B | €141 | €140 | -€1 | -1.1% |
| Recurring financial charges | 65 | €141 | €140 | -€1 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €2,136 | €33,112 | +€30,976 | +1450.2% |
| Income taxes | 67/77 | €180 | €6,704 | +€6,525 | +3630.4% |
| Profit (loss) for the period | 9904 | €1,956 | €26,408 | +€24,451 | +1249.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,956 | €26,408 | +€24,451 | +1249.9% |
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 7 October 2026 via checked.be.