CLEAN NET: 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 NET
Largest movements
- Cash -€82,234
down €82,234 (-36.6%), from €224,946 to €142,712
mainly Net result for the year (-€160,309) and Receivables within one year (-€34,784)
- Deferred charges and accrued income -€59,322
down €59,322 (-62.3%), from €95,265 to €35,944
- Receivables within one year +€34,784
up €34,784 (+54.6%), from €63,742 to €98,525
- Tangible fixed assets -€11,142
down €11,142 (-56.1%), from €19,864 to €8,723
of which Furniture and vehicles: -€7,696
- Profit (loss) carried forward -€160,309
down €160,309 (-27457.2%), from -€584 to -€160,893
- Trade debts +€35,897
up €35,897 (+361.9%), from €9,919 to €45,816
- Tax, wage and social debts +€27,027
up €27,027 (+8.3%), from €324,832 to €351,860
of which Remuneration and social security: +€36,245
- Current portion of long-term debt -€19,544
down €19,544 (-57.7%), from €33,885 to €14,341
- Staff costs +€150,249
up €150,249 (+7.3%), from €2.0m to €2.2m
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 | €405,089 | €287,175 | -€117,913 | -29.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €21,136 | €9,995 | -€11,142 | -52.7% |
| Tangible fixed assets | 22/27 | €19,864 | €8,723 | -€11,142 | -56.1% |
| Plant, machinery and equipment | 23 | €8,337 | €4,891 | -€3,446 | -41.3% |
| Furniture and vehicles | 24 | €11,527 | €3,831 | -€7,696 | -66.8% |
| Financial fixed assets | 28 | €1,272 | €1,272 | = | 0.0% |
| Current assets | 29/58 | €383,953 | €277,181 | -€106,772 | -27.8% |
| Amounts receivable within one year | 40/41 | €63,742 | €98,525 | +€34,784 | +54.6% |
| Other amounts receivable | 41 | €63,742 | €98,525 | +€34,784 | +54.6% |
| Cash at bank and in hand | 54/58 | €224,946 | €142,712 | -€82,234 | -36.6% |
| Deferred charges and accrued income | 490/1 | €95,265 | €35,944 | -€59,322 | -62.3% |
| Total equity and liabilities | 10/49 | €405,089 | €287,175 | -€117,913 | -29.1% |
| Equity | 10/15 | €35,468 | -€124,841 | -€160,309 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €29,852 | €29,852 | = | 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% |
| Distributable reserves | 133 | €27,992 | €27,992 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€584 | -€160,893 | -€160,309 | -27457.2% |
| Amounts payable | 17/49 | €369,621 | €412,017 | +€42,396 | +11.5% |
| Amounts payable after more than one year | 17 | €985 | €0 | -€985 | -100.0% |
| Financial debts | 170/4 | €985 | €0 | -€985 | -100.0% |
| Amounts payable within one year | 42/48 | €368,636 | €412,017 | +€43,380 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €33,885 | €14,341 | -€19,544 | -57.7% |
| Trade debts | 44 | €9,919 | €45,816 | +€35,897 | +361.9% |
| Suppliers | 440/4 | €9,919 | €45,816 | +€35,897 | +361.9% |
| Taxes, remuneration and social security | 45 | €324,832 | €351,860 | +€27,027 | +8.3% |
| Taxes | 450/3 | €10,818 | €1,600 | -€9,218 | -85.2% |
| Remuneration and social security | 454/9 | €314,015 | €350,260 | +€36,245 | +11.5% |
| Remuneration, social security and pensions | 62 | €2,045,168 | €2,195,417 | +€150,249 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,291 | €12,007 | -€284 | -2.3% |
| Other operating charges | 640/8 | €6,246 | €12,491 | +€6,245 | +100.0% |
| Operating charges capitalised as restructuring costs | 649 | €0 | €0 | = | |
| Non-recurring operating charges | 66A | - | €4,798 | +€4,798 | |
| Gross operating margin | 9900 | €2,069,543 | €2,065,484 | -€4,059 | -0.2% |
| Operating profit (loss) | 9901 | €5,838 | -€159,229 | -€165,068 | |
| Financial income | 75/76B | €2,771 | €4,055 | +€1,284 | +46.3% |
| Recurring financial income | 75 | €2,771 | €4,055 | +€1,284 | +46.3% |
| Financial charges | 65/66B | €2,023 | €4,882 | +€2,860 | +141.4% |
| Recurring financial charges | 65 | €2,023 | €4,882 | +€2,860 | +141.4% |
| Profit (loss) for the period before taxes | 9903 | €6,587 | -€160,056 | -€166,643 | |
| Income taxes | 67/77 | €7,171 | €253 | -€6,918 | -96.5% |
| Profit (loss) for the period | 9904 | -€584 | -€160,309 | -€159,725 | -27357.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€584 | -€160,309 | -€159,725 | -27357.2% |
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 9 October 2026 via checked.be.