CLEAN DAK: 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 DAK
Largest movements
- Cash +€107,008
up €107,008 (+39.1%), from €273,924 to €380,932
mainly Net result for the year (+€138,455) and Depreciation (+€100,983)
- Tangible fixed assets +€44,349
up €44,349 (+13.6%), from €325,531 to €369,879
of which Plant, machinery and equipment: +€22,867
- Receivables within one year -€11,148
down €11,148 (-22.4%), from €49,734 to €38,586
of which Other amounts receivable: -€7,674
- Reserves +€138,455
up €138,455 (+56.5%), from €244,926 to €383,381
- Current portion of long-term debt +€34,336
up €34,336 (+64.7%), from €53,086 to €87,422
- Tax, wage and social debts -€24,100
down €24,100 (-31.0%), from €77,727 to €53,627
of which Taxes: -€30,634
- Trade debts -€12,704
down €12,704 (-23.4%), from €54,362 to €41,658
- Other debts -€11,724
down €11,724 (-97.5%), from €12,025 to €301
- Gross operating margin +€183,369
up €183,369 (+49.4%), from €370,843 to €554,212
- Staff costs +€113,596
up €113,596 (+76.7%), from €148,072 to €261,668
- Depreciation +€34,097
up €34,097 (+51.0%), from €66,886 to €100,983
- Taxes +€6,734
up €6,734 (+23.7%), from €28,368 to €35,102
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 | €680,139 | €819,188 | +€139,050 | +20.4% |
| Fixed assets | 21/28 | €341,273 | €387,460 | +€46,187 | +13.5% |
| Intangible fixed assets | 21 | €15,742 | €17,481 | +€1,738 | +11.0% |
| Tangible fixed assets | 22/27 | €325,531 | €369,879 | +€44,349 | +13.6% |
| Plant, machinery and equipment | 23 | €85,799 | €108,666 | +€22,867 | +26.7% |
| Furniture and vehicles | 24 | - | €2,660 | +€2,660 | |
| Leasing and similar rights | 25 | €239,731 | €258,554 | +€18,822 | +7.9% |
| Financial fixed assets | 28 | - | €100 | +€100 | |
| Current assets | 29/58 | €338,866 | €431,728 | +€92,862 | +27.4% |
| Amounts receivable within one year | 40/41 | €49,734 | €38,586 | -€11,148 | -22.4% |
| Trade receivables | 40 | €30,985 | €27,510 | -€3,474 | -11.2% |
| Other amounts receivable | 41 | €18,749 | €11,076 | -€7,674 | -40.9% |
| Cash at bank and in hand | 54/58 | €273,924 | €380,932 | +€107,008 | +39.1% |
| Deferred charges and accrued income | 490/1 | €15,207 | €12,210 | -€2,998 | -19.7% |
| Total equity and liabilities | 10/49 | €680,139 | €819,188 | +€139,050 | +20.4% |
| Equity | 10/15 | €264,926 | €403,381 | +€138,455 | +52.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €244,926 | €383,381 | +€138,455 | +56.5% |
| Distributable reserves | 133 | €244,926 | €383,381 | +€138,455 | +56.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €415,213 | €415,807 | +€594 | +0.1% |
| Amounts payable after more than one year | 17 | €216,273 | €222,707 | +€6,435 | +3.0% |
| Financial debts | 170/4 | €179,727 | €196,963 | +€17,236 | +9.6% |
| Other amounts payable | 178/9 | €36,546 | €25,744 | -€10,802 | -29.6% |
| Amounts payable within one year | 42/48 | €198,940 | €193,100 | -€5,840 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €53,086 | €87,422 | +€34,336 | +64.7% |
| Financial debts | 43 | €1,740 | €10,092 | +€8,352 | +480.0% |
| Credit institutions | 430/8 | €1,740 | €10,092 | +€8,352 | +480.0% |
| Trade debts | 44 | €54,362 | €41,658 | -€12,704 | -23.4% |
| Suppliers | 440/4 | €54,362 | €41,658 | -€12,704 | -23.4% |
| Taxes, remuneration and social security | 45 | €77,727 | €53,627 | -€24,100 | -31.0% |
| Taxes | 450/3 | €64,717 | €34,082 | -€30,634 | -47.3% |
| Remuneration and social security | 454/9 | €13,010 | €19,544 | +€6,534 | +50.2% |
| Other amounts payable | 47/48 | €12,025 | €301 | -€11,724 | -97.5% |
| Remuneration, social security and pensions | 62 | €148,072 | €261,668 | +€113,596 | +76.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,886 | €100,983 | +€34,097 | +51.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €466 | +€466 | |
| Other operating charges | 640/8 | €1,393 | €4,167 | +€2,774 | +199.1% |
| Gross operating margin | 9900 | €370,843 | €554,212 | +€183,369 | +49.4% |
| Operating profit (loss) | 9901 | €154,493 | €186,928 | +€32,436 | +21.0% |
| Financial income | 75/76B | €49 | €214 | +€165 | +339.8% |
| Recurring financial income | 75 | €49 | €214 | +€165 | +339.8% |
| Financial charges | 65/66B | €9,770 | €13,585 | +€3,815 | +39.1% |
| Recurring financial charges | 65 | €9,770 | €13,585 | +€3,815 | +39.1% |
| Profit (loss) for the period before taxes | 9903 | €144,772 | €173,557 | +€28,785 | +19.9% |
| Income taxes | 67/77 | €28,368 | €35,102 | +€6,734 | +23.7% |
| Profit (loss) for the period | 9904 | €116,404 | €138,455 | +€22,051 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €116,404 | €138,455 | +€22,051 | +18.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.