CLEAN-IN: 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-IN
Largest movements
- Tangible fixed assets +€55,861
up €55,861 (+33.5%), from €166,534 to €222,395
of which Plant, machinery and equipment: +€31,730
- Intangible fixed assets +€30,229
up €30,229 (+270.9%), from €11,158 to €41,388
- Receivables within one year +€15,408
up €15,408 (+13.7%), from €112,626 to €128,033
of which Trade receivables: +€15,395
- Financial fixed assets -€9,518
down €9,518 (-91.3%), from €10,429 to €911
- Cash -€6,201
down €6,201 (-34.1%), from €18,169 to €11,969
mainly Investment in fixed assets (net) (-€117,206) and Net result for the year (-€91,554)
- Profit (loss) carried forward -€91,554
down €91,554 (-21.9%), from -€418,408 to -€509,962
- Trade debts +€87,643
up €87,643 (+247.5%), from €35,405 to €123,048
- Debts after one year +€51,081
up €51,081 (+29.7%), from €171,882 to €222,963
- Current portion of long-term debt +€27,372
up €27,372 (+28.0%), from €97,655 to €125,027
- Tax, wage and social debts +€9,502
up €9,502 (+12.7%), from €74,606 to €84,108
of which Remuneration and social security: +€12,396
- Staff costs +€90,044
up €90,044 (+18.2%), from €493,409 to €583,453
- Gross operating margin +€74,475
up €74,475 (+15.2%), from €488,982 to €563,457
- Other operating charges -€37,224
down €37,224 (-95.4%), from €39,027 to €1,803
- Financial charges +€17,860
up €17,860 (+154.5%), from €11,559 to €29,418
of which Non-recurring financial charges: +€12,177
- Depreciation +€6,072
up €6,072 (+17.6%), from €34,562 to €40,633
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 | €332,575 | €423,913 | +€91,337 | +27.5% |
| Fixed assets | 21/28 | €188,121 | €264,694 | +€76,573 | +40.7% |
| Intangible fixed assets | 21 | €11,158 | €41,388 | +€30,229 | +270.9% |
| Tangible fixed assets | 22/27 | €166,534 | €222,395 | +€55,861 | +33.5% |
| Land and buildings | 22 | €7,276 | €5,822 | -€1,454 | -20.0% |
| Plant, machinery and equipment | 23 | €76,844 | €108,574 | +€31,730 | +41.3% |
| Furniture and vehicles | 24 | €20,106 | €20,588 | +€482 | +2.4% |
| Leasing and similar rights | 25 | €10,585 | €38,706 | +€28,121 | +265.7% |
| Other tangible fixed assets | 26 | €51,722 | €48,705 | -€3,017 | -5.8% |
| Financial fixed assets | 28 | €10,429 | €911 | -€9,518 | -91.3% |
| Current assets | 29/58 | €144,454 | €159,219 | +€14,765 | +10.2% |
| Stocks and contracts in progress | 3 | €10,803 | €12,246 | +€1,442 | +13.4% |
| Stocks | 30/36 | €10,803 | €12,246 | +€1,442 | +13.4% |
| Amounts receivable within one year | 40/41 | €112,626 | €128,033 | +€15,408 | +13.7% |
| Trade receivables | 40 | €112,375 | €127,770 | +€15,395 | +13.7% |
| Other amounts receivable | 41 | €250 | €263 | +€13 | +5.2% |
| Cash at bank and in hand | 54/58 | €18,169 | €11,969 | -€6,201 | -34.1% |
| Deferred charges and accrued income | 490/1 | €2,856 | €6,971 | +€4,115 | +144.1% |
| Total equity and liabilities | 10/49 | €332,575 | €423,913 | +€91,337 | +27.5% |
| Equity | 10/15 | -€49,948 | -€141,502 | -€91,554 | -183.3% |
| Contributions | 10/11 | €366,600 | €366,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€418,408 | -€509,962 | -€91,554 | -21.9% |
| Amounts payable | 17/49 | €382,524 | €565,415 | +€182,891 | +47.8% |
| Amounts payable after more than one year | 17 | €171,882 | €222,963 | +€51,081 | +29.7% |
| Financial debts | 170/4 | €171,882 | €222,963 | +€51,081 | +29.7% |
| Amounts payable within one year | 42/48 | €207,667 | €336,978 | +€129,311 | +62.3% |
| Current portion of amounts payable after more than one year | 42 | €97,655 | €125,027 | +€27,372 | +28.0% |
| Financial debts | 43 | - | €3,895 | +€3,895 | |
| Credit institutions | 430/8 | - | €3,895 | +€3,895 | |
| Trade debts | 44 | €35,405 | €123,048 | +€87,643 | +247.5% |
| Suppliers | 440/4 | €35,405 | €123,048 | +€87,643 | +247.5% |
| Taxes, remuneration and social security | 45 | €74,606 | €84,108 | +€9,502 | +12.7% |
| Taxes | 450/3 | €12,238 | €9,344 | -€2,894 | -23.6% |
| Remuneration and social security | 454/9 | €62,368 | €74,764 | +€12,396 | +19.9% |
| Other amounts payable | 47/48 | - | €900 | +€900 | |
| Accrued charges and deferred income | 492/3 | €2,975 | €5,474 | +€2,498 | +84.0% |
| Remuneration, social security and pensions | 62 | €493,409 | €583,453 | +€90,044 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,562 | €40,633 | +€6,072 | +17.6% |
| Other operating charges | 640/8 | €39,027 | €1,803 | -€37,224 | -95.4% |
| Gross operating margin | 9900 | €488,982 | €563,457 | +€74,475 | +15.2% |
| Operating profit (loss) | 9901 | -€78,016 | -€62,433 | +€15,583 | +20.0% |
| Financial income | 75/76B | €457 | €452 | -€5 | -1.0% |
| Recurring financial income | 75 | €457 | €452 | -€5 | -1.0% |
| Financial charges | 65/66B | €11,559 | €29,418 | +€17,860 | +154.5% |
| Recurring financial charges | 65 | €11,559 | €17,241 | +€5,682 | +49.2% |
| Non-recurring financial charges | 66B | - | €12,177 | +€12,177 | |
| Profit (loss) for the period before taxes | 9903 | -€89,117 | -€91,398 | -€2,281 | -2.6% |
| Income taxes | 67/77 | €148 | €155 | +€8 | +5.2% |
| Profit (loss) for the period | 9904 | -€89,265 | -€91,554 | -€2,289 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€89,265 | -€91,554 | -€2,289 | -2.6% |
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 5 October 2026 via checked.be.