CLEAN ADVICE: 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 ADVICE
Largest movements
- Receivables within one year +€43,926
up €43,926 (+52.6%), from €83,552 to €127,478
of which Trade receivables: +€46,600
- Stocks and contracts -€5,120
no longer reported in 2025 (was €5,120)
- Cash +€2,977
up €2,977 (+681.2%), from €437 to €3,414
mainly Other debts (+€55,698) and Tax, wage and social debts (+€7,019)
- Other debts +€55,698
up €55,698 (+90.8%), from €61,324 to €117,022
- Trade debts -€26,065
down €26,065 (-68.2%), from €38,243 to €12,178
- Tax, wage and social debts +€7,019
up €7,019 (+59.1%), from €11,881 to €18,900
- Profit (loss) carried forward +€4,098
up €4,098 (+10.4%), from -€39,518 to -€35,420
- Gross operating margin +€13,413
up €13,413, from -€412 to €13,001
- Financial charges +€2,200
up €2,200 (+55.4%), from €3,968 to €6,168
- Taxes +€1,711
new in 2025: €1,711
- Other operating charges +€1,197
up €1,197 (+220.8%), from €542 to €1,739
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 | €90,530 | €131,280 | +€40,750 | +45.0% |
| Fixed assets | 21/28 | €1,421 | €388 | -€1,033 | -72.7% |
| Tangible fixed assets | 22/27 | €1,421 | €388 | -€1,033 | -72.7% |
| Plant, machinery and equipment | 23 | €1,421 | €388 | -€1,033 | -72.7% |
| Current assets | 29/58 | €89,109 | €130,892 | +€41,783 | +46.9% |
| Stocks and contracts in progress | 3 | €5,120 | - | -€5,120 | |
| Stocks | 30/36 | €5,120 | - | -€5,120 | |
| Amounts receivable within one year | 40/41 | €83,552 | €127,478 | +€43,926 | +52.6% |
| Trade receivables | 40 | €46,387 | €92,987 | +€46,600 | +100.5% |
| Other amounts receivable | 41 | €37,165 | €34,491 | -€2,674 | -7.2% |
| Cash at bank and in hand | 54/58 | €437 | €3,414 | +€2,977 | +681.2% |
| Total equity and liabilities | 10/49 | €90,530 | €131,280 | +€40,750 | +45.0% |
| Equity | 10/15 | -€20,918 | -€16,820 | +€4,098 | +19.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,518 | -€35,420 | +€4,098 | +10.4% |
| Amounts payable | 17/49 | €111,448 | €148,100 | +€36,652 | +32.9% |
| Amounts payable within one year | 42/48 | €111,448 | €148,100 | +€36,652 | +32.9% |
| Trade debts | 44 | €38,243 | €12,178 | -€26,065 | -68.2% |
| Suppliers | 440/4 | €38,243 | €12,178 | -€26,065 | -68.2% |
| Taxes, remuneration and social security | 45 | €11,881 | €18,900 | +€7,019 | +59.1% |
| Taxes | 450/3 | €11,881 | €18,900 | +€7,019 | +59.1% |
| Other amounts payable | 47/48 | €61,324 | €117,022 | +€55,698 | +90.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,112 | €1,033 | -€79 | -7.1% |
| Other operating charges | 640/8 | €542 | €1,739 | +€1,197 | +220.8% |
| Non-recurring operating charges | 66A | €18 | €100 | +€82 | +455.6% |
| Gross operating margin | 9900 | -€412 | €13,001 | +€13,413 | |
| Operating profit (loss) | 9901 | -€2,084 | €10,129 | +€12,213 | |
| Financial income | 75/76B | €1,919 | €1,848 | -€71 | -3.7% |
| Recurring financial income | 75 | €1,919 | €1,848 | -€71 | -3.7% |
| Financial charges | 65/66B | €3,968 | €6,168 | +€2,200 | +55.4% |
| Recurring financial charges | 65 | €3,968 | €6,168 | +€2,200 | +55.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,133 | €5,809 | +€9,942 | |
| Income taxes | 67/77 | - | €1,711 | +€1,711 | |
| Profit (loss) for the period | 9904 | -€4,133 | €4,098 | +€8,231 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,133 | €4,098 | +€8,231 |
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 3 October 2026 via checked.be.