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
- Receivables within one year +€21,336
up €21,336 (+13.9%), from €153,168 to €174,504
of which Other amounts receivable: +€24,050
- Cash +€16,927
up €16,927 (+711.9%), from €2,378 to €19,305
mainly Trade debts (+€17,211) and Net result for the year (+€9,292)
- Tangible fixed assets -€6,085
down €6,085 (-26.5%), from €22,941 to €16,855
- Trade debts +€17,211
up €17,211 (+16.8%), from €102,366 to €119,578
- Profit (loss) carried forward +€9,292
up €9,292 (+46.4%), from €20,029 to €29,321
- Other debts +€4,268
up €4,268 (+50.6%), from €8,433 to €12,701
- Tax, wage and social debts +€3,659
up €3,659 (+17.4%), from €21,063 to €24,722
of which Taxes: +€3,443
- Write-downs -€78,145
no longer reported in 2025 (was €78,145)
- Gross operating margin +€7,722
up €7,722 (+5.8%), from €132,859 to €140,581
- Staff costs +€4,478
up €4,478 (+4.1%), from €109,728 to €114,206
- Taxes +€3,385
up €3,385 (+38.7%), from €8,749 to €12,134
- Other operating charges -€2,632
down €2,632 (-73.2%), from €3,596 to €964
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 | €179,322 | €211,457 | +€32,135 | +17.9% |
| Fixed assets | 21/28 | €23,569 | €17,484 | -€6,085 | -25.8% |
| Tangible fixed assets | 22/27 | €22,941 | €16,855 | -€6,085 | -26.5% |
| Land and buildings | 22 | €3,665 | €2,645 | -€1,020 | -27.8% |
| Furniture and vehicles | 24 | €4,690 | €1,939 | -€2,751 | -58.7% |
| Other tangible fixed assets | 26 | €14,586 | €12,272 | -€2,314 | -15.9% |
| Financial fixed assets | 28 | €629 | €629 | = | 0.0% |
| Current assets | 29/58 | €155,753 | €193,973 | +€38,220 | +24.5% |
| Amounts receivable within one year | 40/41 | €153,168 | €174,504 | +€21,336 | +13.9% |
| Trade receivables | 40 | €70,553 | €67,839 | -€2,714 | -3.8% |
| Other amounts receivable | 41 | €82,615 | €106,665 | +€24,050 | +29.1% |
| Cash at bank and in hand | 54/58 | €2,378 | €19,305 | +€16,927 | +711.9% |
| Deferred charges and accrued income | 490/1 | €207 | €164 | -€43 | -20.9% |
| Total equity and liabilities | 10/49 | €179,322 | €211,457 | +€32,135 | +17.9% |
| Equity | 10/15 | €29,329 | €38,621 | +€9,292 | +31.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €31,000 | €31,000 | = | 0.0% |
| Uncalled capital | 101 | €24,800 | €24,800 | = | 0.0% |
| Reserves | 13 | €3,100 | €3,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Legal reserve | 130 | €3,100 | €3,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,029 | €29,321 | +€9,292 | +46.4% |
| Amounts payable | 17/49 | €149,993 | €172,836 | +€22,843 | +15.2% |
| Amounts payable after more than one year | 17 | €1,378 | - | -€1,378 | |
| Financial debts | 170/4 | €1,378 | - | -€1,378 | |
| Amounts payable within one year | 42/48 | €147,667 | €171,888 | +€24,221 | +16.4% |
| Current portion of amounts payable after more than one year | 42 | €2,744 | €1,378 | -€1,366 | -49.8% |
| Financial debts | 43 | €13,061 | €13,509 | +€447 | +3.4% |
| Credit institutions | 430/8 | €13,061 | €13,509 | +€447 | +3.4% |
| Trade debts | 44 | €102,366 | €119,578 | +€17,211 | +16.8% |
| Suppliers | 440/4 | €102,366 | €119,578 | +€17,211 | +16.8% |
| Taxes, remuneration and social security | 45 | €21,063 | €24,722 | +€3,659 | +17.4% |
| Taxes | 450/3 | €9,893 | €13,336 | +€3,443 | +34.8% |
| Remuneration and social security | 454/9 | €11,170 | €11,386 | +€216 | +1.9% |
| Other amounts payable | 47/48 | €8,433 | €12,701 | +€4,268 | +50.6% |
| Accrued charges and deferred income | 492/3 | €948 | €948 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €109,728 | €114,206 | +€4,478 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,209 | €6,085 | -€124 | -2.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €78,145 | - | -€78,145 | |
| Other operating charges | 640/8 | €3,596 | €964 | -€2,632 | -73.2% |
| Gross operating margin | 9900 | €132,859 | €140,581 | +€7,722 | +5.8% |
| Operating profit (loss) | 9901 | -€64,820 | €19,326 | +€84,146 | |
| Financial income | 75/76B | €808 | €2,782 | +€1,974 | +244.2% |
| Recurring financial income | 75 | €808 | €2,782 | +€1,974 | +244.2% |
| Financial charges | 65/66B | €1,194 | €682 | -€512 | -42.9% |
| Recurring financial charges | 65 | €1,194 | €682 | -€512 | -42.9% |
| Profit (loss) for the period before taxes | 9903 | -€65,205 | €21,427 | +€86,632 | |
| Income taxes | 67/77 | €8,749 | €12,134 | +€3,385 | +38.7% |
| Profit (loss) for the period | 9904 | -€73,954 | €9,292 | +€83,246 | |
| Profit (loss) for the period to be appropriated | 9905 | -€73,954 | €9,292 | +€83,246 |
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 29 September 2026 via checked.be.