CLEAN GARDEN: 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 GARDEN
Largest movements
- Tangible fixed assets -€41,342
down €41,342 (-9.9%), from €417,924 to €376,582
- Cash -€24,891
down €24,891 (-86.8%), from €28,692 to €3,801
mainly Other debts (-€49,871) and Trade debts (-€46,681)
- Receivables within one year -€5,324
down €5,324 (-10.5%), from €50,944 to €45,620
of which Trade receivables: -€20,452
- Other debts -€49,871
down €49,871 (-86.7%), from €57,519 to €7,648
- Trade debts -€46,681
down €46,681 (-45.2%), from €103,324 to €56,643
- Debts after one year +€16,519
up €16,519 (+7.4%), from €223,092 to €239,611
- Current portion of long-term debt -€10,645
down €10,645 (-17.0%), from €62,506 to €51,861
- Reserves +€8,900
up €8,900 (+115%), from €7,741 to €16,641
of which Distributable reserves: +€8,900
- Staff costs +€13,391
up €13,391 (+19.7%), from €67,836 to €81,227
- Other operating charges -€5,362
down €5,362 (-58.0%), from €9,240 to €3,877
- Financial income -€4,445
down €4,445 (-91.2%), from €4,873 to €428
- Taxes +€2,448
up €2,448 (+129%), from €1,891 to €4,338
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.
Derived cash bridge
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 | €520,135 | €443,835 | -€76,300 | -14.7% |
| Fixed assets | 21/28 | €418,177 | €376,835 | -€41,342 | -9.9% |
| Tangible fixed assets | 22/27 | €417,924 | €376,582 | -€41,342 | -9.9% |
| Land and buildings | 22 | €303,419 | €289,932 | -€13,487 | -4.4% |
| Plant, machinery and equipment | 23 | €67,663 | €50,698 | -€16,965 | -25.1% |
| Furniture and vehicles | 24 | €40,333 | €31,070 | -€9,263 | -23.0% |
| Other tangible fixed assets | 26 | €6,509 | €4,882 | -€1,627 | -25.0% |
| Financial fixed assets | 28 | €253 | €253 | = | 0.0% |
| Current assets | 29/58 | €101,958 | €67,001 | -€34,957 | -34.3% |
| Amounts receivable within one year | 40/41 | €50,944 | €45,620 | -€5,324 | -10.5% |
| Trade receivables | 40 | €46,111 | €25,659 | -€20,452 | -44.4% |
| Other amounts receivable | 41 | €4,833 | €19,961 | +€15,127 | +313% |
| Cash at bank and in hand | 54/58 | €28,692 | €3,801 | -€24,891 | -86.8% |
| Deferred charges and accrued income | 490/1 | €22,321 | €17,579 | -€4,742 | -21.2% |
| Total equity and liabilities | 10/49 | €520,135 | €443,835 | -€76,300 | -14.7% |
| Equity | 10/15 | €62,159 | €71,067 | +€8,908 | +14.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €7,741 | €16,641 | +€8,900 | +115% |
| Non-distributable reserves | 130/1 | €385 | €385 | = | 0.0% |
| Reserves not available under the articles | 1311 | €385 | €385 | = | 0.0% |
| Distributable reserves | 133 | €7,356 | €16,256 | +€8,900 | +121% |
| Profit (loss) carried forward | 14 | €48,218 | €48,226 | +€8 | 0.0% |
| Amounts payable | 17/49 | €457,976 | €372,768 | -€85,207 | -18.6% |
| Amounts payable after more than one year | 17 | €223,092 | €239,611 | +€16,519 | +7.4% |
| Financial debts | 170/4 | €223,092 | €239,611 | +€16,519 | +7.4% |
| Amounts payable within one year | 42/48 | €234,677 | €133,157 | -€101,520 | -43.3% |
| Current portion of amounts payable after more than one year | 42 | €62,506 | €51,861 | -€10,645 | -17.0% |
| Trade debts | 44 | €103,324 | €56,643 | -€46,681 | -45.2% |
| Suppliers | 440/4 | €103,324 | €56,643 | -€46,681 | -45.2% |
| Taxes, remuneration and social security | 45 | €11,329 | €17,005 | +€5,676 | +50.1% |
| Taxes | 450/3 | €2,341 | €5,688 | +€3,348 | +143% |
| Remuneration and social security | 454/9 | €8,989 | €11,317 | +€2,328 | +25.9% |
| Other amounts payable | 47/48 | €57,519 | €7,648 | -€49,871 | -86.7% |
| Accrued charges and deferred income | 492/3 | €206 | - | -€206 | |
| Remuneration, social security and pensions | 62 | €67,836 | €81,227 | +€13,391 | +19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,570 | €49,887 | +€1,318 | +2.7% |
| Other operating charges | 640/8 | €9,240 | €3,877 | -€5,362 | -58.0% |
| Non-recurring operating charges | 66A | €20,182 | €781 | -€19,401 | -96.1% |
| Gross operating margin | 9900 | €169,817 | €170,100 | +€283 | +0.2% |
| Operating profit (loss) | 9901 | €23,990 | €34,328 | +€10,338 | +43.1% |
| Financial income | 75/76B | €4,873 | €428 | -€4,445 | -91.2% |
| Recurring financial income | 75 | €4,873 | €428 | -€4,445 | -91.2% |
| Financial charges | 65/66B | €19,994 | €21,510 | +€1,517 | +7.6% |
| Recurring financial charges | 65 | €19,994 | €21,510 | +€1,517 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €8,870 | €13,246 | +€4,377 | +49.3% |
| Income taxes | 67/77 | €1,891 | €4,338 | +€2,448 | +129% |
| Profit (loss) for the period | 9904 | €6,979 | €8,908 | +€1,929 | +27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,979 | €8,908 | +€1,929 | +27.6% |
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 25 October 2026 via checked.be.