CLEAN SPIRIT: 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 SPIRIT
Largest movements
- Receivables within one year -€3,166
down €3,166 (-2.1%), from €147,925 to €144,759
of which Other amounts receivable: -€3,506
- Tax, wage and social debts -€5,535
down €5,535 (-75.0%), from €7,382 to €1,847
- Purchases and services +€22,150
up €22,150 (+130%), from €17,000 to €39,150
- Gross operating margin -€5,805
down €5,805 (-57.5%), from €10,094 to €4,289
- Turnover +€2,567
up €2,567 (+6.3%), from €40,872 to €43,439
- Financial income +€2,186
new in 2025: €2,186
- Taxes -€1,253
down €1,253 (-48.0%), from €2,612 to €1,359
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 | €306,324 | €300,740 | -€5,584 | -1.8% |
| Fixed assets | 21/28 | €148,800 | €148,800 | = | 0.0% |
| Financial fixed assets | 28 | €148,800 | €148,800 | = | 0.0% |
| Current assets | 29/58 | €157,524 | €151,940 | -€5,584 | -3.5% |
| Amounts receivable within one year | 40/41 | €147,925 | €144,759 | -€3,166 | -2.1% |
| Trade receivables | 40 | €11,206 | €11,547 | +€340 | +3.0% |
| Other amounts receivable | 41 | €136,719 | €133,213 | -€3,506 | -2.6% |
| Cash at bank and in hand | 54/58 | €9,599 | €7,181 | -€2,418 | -25.2% |
| Total equity and liabilities | 10/49 | €306,324 | €300,740 | -€5,584 | -1.8% |
| Equity | 10/15 | €282,151 | €284,493 | +€2,342 | +0.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,860 | €16,860 | = | 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% |
| Tax-exempt reserves | 132 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €259,091 | €261,433 | +€2,342 | +0.9% |
| Amounts payable | 17/49 | €24,173 | €16,247 | -€7,926 | -32.8% |
| Amounts payable within one year | 42/48 | €24,173 | €16,247 | -€7,926 | -32.8% |
| Trade debts | 44 | €5,267 | €2,876 | -€2,391 | -45.4% |
| Suppliers | 440/4 | €5,267 | €2,876 | -€2,391 | -45.4% |
| Taxes, remuneration and social security | 45 | €7,382 | €1,847 | -€5,535 | -75.0% |
| Taxes | 450/3 | €7,382 | €1,847 | -€5,535 | -75.0% |
| Other amounts payable | 47/48 | €11,524 | €11,524 | = | 0.0% |
| Turnover | 70 | €40,872 | €43,439 | +€2,567 | +6.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €17,000 | €39,150 | +€22,150 | +130% |
| Other operating charges | 640/8 | - | €475 | +€475 | |
| Gross operating margin | 9900 | €10,094 | €4,289 | -€5,805 | -57.5% |
| Operating profit (loss) | 9901 | €10,094 | €3,814 | -€6,280 | -62.2% |
| Financial income | 75/76B | - | €2,186 | +€2,186 | |
| Recurring financial income | 75 | - | €2,186 | +€2,186 | |
| Financial charges | 65/66B | €306 | €565 | +€258 | +84.3% |
| Recurring financial charges | 65 | €306 | €565 | +€258 | +84.3% |
| Profit (loss) for the period before taxes | 9903 | €9,788 | €5,435 | -€4,353 | -44.5% |
| Income taxes | 67/77 | €2,612 | €1,359 | -€1,253 | -48.0% |
| Profit (loss) for the period | 9904 | €7,176 | €4,076 | -€3,099 | -43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,176 | €4,076 | -€3,099 | -43.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.