CLEAN ASPECT: 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 ASPECT
Largest movements
- Receivables within one year -€24,353
down €24,353 (-94.4%), from €25,803 to €1,450
of which Trade receivables: -€24,050
- Tangible fixed assets +€20,857
up €20,857 (+247.4%), from €8,431 to €29,288
of which Plant, machinery and equipment: +€21,745
- Deferred charges and accrued income -€549
down €549 (-61.1%), from €899 to €350
- Profit (loss) carried forward +€14,617
up €14,617 (+22.3%), from -€65,466 to -€50,849
- Other debts -€13,583
down €13,583 (-29.5%), from €46,118 to €32,535
- Trade debts -€3,892
down €3,892 (-61.7%), from €6,305 to €2,413
- Tax, wage and social debts -€1,277
down €1,277 (-63.6%), from €2,007 to €730
of which Taxes: -€781
- Gross operating margin -€19,711
down €19,711 (-46.2%), from €42,708 to €22,997
- Staff costs -€6,874
down €6,874 (-92.4%), from €7,440 to €566
- Depreciation -€2,501
down €2,501 (-33.5%), from €7,457 to €4,956
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 | €36,963 | €32,828 | -€4,135 | -11.2% |
| Fixed assets | 21/28 | €8,691 | €29,288 | +€20,597 | +237.0% |
| Tangible fixed assets | 22/27 | €8,431 | €29,288 | +€20,857 | +247.4% |
| Plant, machinery and equipment | 23 | €4,418 | €26,163 | +€21,745 | +492.2% |
| Furniture and vehicles | 24 | €4,013 | €3,125 | -€888 | -22.1% |
| Financial fixed assets | 28 | €260 | - | -€260 | |
| Current assets | 29/58 | €28,273 | €3,541 | -€24,732 | -87.5% |
| Amounts receivable within one year | 40/41 | €25,803 | €1,450 | -€24,353 | -94.4% |
| Trade receivables | 40 | €24,200 | €150 | -€24,050 | -99.4% |
| Other amounts receivable | 41 | €1,603 | €1,300 | -€303 | -18.9% |
| Cash at bank and in hand | 54/58 | €1,571 | €1,740 | +€169 | +10.8% |
| Deferred charges and accrued income | 490/1 | €899 | €350 | -€549 | -61.1% |
| Total equity and liabilities | 10/49 | €36,963 | €32,828 | -€4,135 | -11.2% |
| Equity | 10/15 | -€17,466 | -€2,849 | +€14,617 | +83.7% |
| Contributions | 10/11 | €48,000 | €48,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,466 | -€50,849 | +€14,617 | +22.3% |
| Amounts payable | 17/49 | €54,430 | €35,678 | -€18,752 | -34.5% |
| Amounts payable within one year | 42/48 | €54,430 | €35,678 | -€18,752 | -34.5% |
| Trade debts | 44 | €6,305 | €2,413 | -€3,892 | -61.7% |
| Suppliers | 440/4 | €6,305 | €2,413 | -€3,892 | -61.7% |
| Taxes, remuneration and social security | 45 | €2,007 | €730 | -€1,277 | -63.6% |
| Taxes | 450/3 | €1,511 | €730 | -€781 | -51.7% |
| Remuneration and social security | 454/9 | €496 | - | -€496 | |
| Other amounts payable | 47/48 | €46,118 | €32,535 | -€13,583 | -29.5% |
| Remuneration, social security and pensions | 62 | €7,440 | €566 | -€6,874 | -92.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,457 | €4,956 | -€2,501 | -33.5% |
| Other operating charges | 640/8 | €1,317 | €1,128 | -€189 | -14.3% |
| Gross operating margin | 9900 | €42,708 | €22,997 | -€19,711 | -46.2% |
| Operating profit (loss) | 9901 | €26,494 | €16,346 | -€10,147 | -38.3% |
| Financial income | 75/76B | €157 | €23 | -€134 | -85.5% |
| Recurring financial income | 75 | €157 | €23 | -€134 | -85.5% |
| Financial charges | 65/66B | €2,139 | €1,752 | -€387 | -18.1% |
| Recurring financial charges | 65 | €1,112 | €1,752 | +€640 | +57.5% |
| Non-recurring financial charges | 66B | €1,027 | - | -€1,027 | |
| Profit (loss) for the period before taxes | 9903 | €24,511 | €14,617 | -€9,894 | -40.4% |
| Profit (loss) for the period | 9904 | €24,511 | €14,617 | -€9,894 | -40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,511 | €14,617 | -€9,894 | -40.4% |
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.