CLEAN & DELIVERY: 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 & DELIVERY
Largest movements
- Receivables within one year +€157,847
up €157,847 (+459.1%), from €34,384 to €192,231
of which Trade receivables: +€113,137
- Intangible fixed assets +€18,715
new in 2024: €18,715
- Deferred charges and accrued income +€7,862
new in 2024: €7,862
- Cash -€4,415
down €4,415 (-99.5%), from €4,439 to €24
mainly Net result for the year (-€278,249) and Receivables within one year (-€157,847)
- Profit (loss) carried forward -€278,249
down €278,249, from €11,640 to -€266,609
- Tax, wage and social debts +€135,877
up €135,877 (+379.7%), from €35,785 to €171,661
of which Remuneration and social security: +€114,250
- Other debts +€120,865
up €120,865 (+1611.5%), from €7,500 to €128,365
- Trade debts +€115,567
up €115,567 (+4129.3%), from €2,799 to €118,366
- Short-term financial debts +€85,087
new in 2024: €85,087
- Staff costs +€314,683
up €314,683 (+613.6%), from €51,285 to €365,968
- Turnover -€110,869
no longer reported in 2024 (was €110,869)
- Gross operating margin +€89,440
up €89,440 (+119.0%), from €75,190 to €164,630
- Other operating charges +€48,944
up €48,944 (+3414.4%), from €1,433 to €50,377
- Purchases and services -€35,679
no longer reported in 2024 (was €35,679)
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 | €59,723 | €238,869 | +€179,146 | +300.0% |
| Fixed assets | 21/28 | €20,900 | €38,752 | +€17,852 | +85.4% |
| Intangible fixed assets | 21 | - | €18,715 | +€18,715 | |
| Tangible fixed assets | 22/27 | €9,000 | €8,137 | -€863 | -9.6% |
| Furniture and vehicles | 24 | €9,000 | €8,137 | -€863 | -9.6% |
| Financial fixed assets | 28 | €11,900 | €11,900 | = | 0.0% |
| Current assets | 29/58 | €38,823 | €200,117 | +€161,294 | +415.5% |
| Amounts receivable within one year | 40/41 | €34,384 | €192,231 | +€157,847 | +459.1% |
| Trade receivables | 40 | €34,377 | €147,514 | +€113,137 | +329.1% |
| Other amounts receivable | 41 | €8 | €44,718 | +€44,710 | +575416.0% |
| Cash at bank and in hand | 54/58 | €4,439 | €24 | -€4,415 | -99.5% |
| Deferred charges and accrued income | 490/1 | - | €7,862 | +€7,862 | |
| Total equity and liabilities | 10/49 | €59,723 | €238,869 | +€179,146 | +300.0% |
| Equity | 10/15 | €13,640 | -€264,609 | -€278,249 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,640 | -€266,609 | -€278,249 | |
| Amounts payable | 17/49 | €46,083 | €503,479 | +€457,395 | +992.5% |
| Amounts payable within one year | 42/48 | €46,083 | €503,479 | +€457,395 | +992.5% |
| Financial debts | 43 | - | €85,087 | +€85,087 | |
| Credit institutions | 430/8 | - | €85,087 | +€85,087 | |
| Trade debts | 44 | €2,799 | €118,366 | +€115,567 | +4129.3% |
| Suppliers | 440/4 | €2,799 | €118,366 | +€115,567 | +4129.3% |
| Taxes, remuneration and social security | 45 | €35,785 | €171,661 | +€135,877 | +379.7% |
| Taxes | 450/3 | €17,534 | €39,160 | +€21,626 | +123.3% |
| Remuneration and social security | 454/9 | €18,251 | €132,501 | +€114,250 | +626.0% |
| Other amounts payable | 47/48 | €7,500 | €128,365 | +€120,865 | +1611.5% |
| Turnover | 70 | €110,869 | - | -€110,869 | |
| Goods, raw materials, services and sundry goods | 60/61 | €35,679 | - | -€35,679 | |
| Remuneration, social security and pensions | 62 | €51,285 | €365,968 | +€314,683 | +613.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91 | €3,088 | +€2,997 | +3296.4% |
| Other operating charges | 640/8 | €1,433 | €50,377 | +€48,944 | +3414.4% |
| Non-recurring operating charges | 66A | - | €9,011 | +€9,011 | |
| Gross operating margin | 9900 | €75,190 | €164,630 | +€89,440 | +119.0% |
| Operating profit (loss) | 9901 | €22,381 | -€263,813 | -€286,194 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €7,790 | €14,436 | +€6,647 | +85.3% |
| Recurring financial charges | 65 | €17 | €14,436 | +€14,420 | +87391.9% |
| Non-recurring financial charges | 66B | €7,773 | - | -€7,773 | |
| Profit (loss) for the period before taxes | 9903 | €14,591 | -€278,249 | -€292,840 | |
| Income taxes | 67/77 | €2,951 | - | -€2,951 | |
| Profit (loss) for the period | 9904 | €11,640 | -€278,249 | -€289,889 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,640 | -€278,249 | -€289,889 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.