CLEANING & FACILITY MANAGEMENT: 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.
CLEANING & FACILITY MANAGEMENT
Largest movements
- Tangible fixed assets -€14,962
down €14,962 (-90.3%), from €16,577 to €1,615
of which Furniture and vehicles: -€14,755
- Stocks and contracts -€6,548
no longer reported in 2025 (was €6,548)
- Receivables within one year +€5,477
up €5,477 (+9.4%), from €58,152 to €63,630
of which Other amounts receivable: +€10,564
- Profit (loss) carried forward -€22,792
down €22,792 (-83.7%), from €27,217 to €4,425
- Reserves +€20,000
new in 2025: €20,000
- Trade debts -€15,492
down €15,492 (-38.2%), from €40,543 to €25,051
- Tax, wage and social debts +€2,546
up €2,546 (+7.9%), from €32,400 to €34,946
of which Taxes: +€1,558
- Gross operating margin -€16,011
down €16,011 (-21.6%), from €74,239 to €58,228
- Depreciation -€11,650
down €11,650 (-95.0%), from €12,266 to €616
- Staff costs +€8,914
up €8,914 (+25.5%), from €34,982 to €43,896
- Other operating charges +€3,255
up €3,255 (+320.4%), from €1,016 to €4,271
- Taxes -€2,462
down €2,462 (-25.8%), from €9,525 to €7,063
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 | €105,160 | €89,421 | -€15,739 | -15.0% |
| Formation expenses | 20 | €46 | - | -€46 | |
| Fixed assets | 21/28 | €17,447 | €2,485 | -€14,962 | -85.8% |
| Tangible fixed assets | 22/27 | €16,577 | €1,615 | -€14,962 | -90.3% |
| Plant, machinery and equipment | 23 | €684 | €478 | -€206 | -30.2% |
| Furniture and vehicles | 24 | €15,893 | €1,137 | -€14,755 | -92.8% |
| Financial fixed assets | 28 | €870 | €870 | = | 0.0% |
| Current assets | 29/58 | €87,667 | €86,936 | -€730 | -0.8% |
| Stocks and contracts in progress | 3 | €6,548 | - | -€6,548 | |
| Stocks | 30/36 | €6,548 | - | -€6,548 | |
| Amounts receivable within one year | 40/41 | €58,152 | €63,630 | +€5,477 | +9.4% |
| Trade receivables | 40 | €38,426 | €33,339 | -€5,087 | -13.2% |
| Other amounts receivable | 41 | €19,727 | €30,291 | +€10,564 | +53.6% |
| Cash at bank and in hand | 54/58 | €22,466 | €23,307 | +€841 | +3.7% |
| Deferred charges and accrued income | 490/1 | €500 | - | -€500 | |
| Total equity and liabilities | 10/49 | €105,160 | €89,421 | -€15,739 | -15.0% |
| Equity | 10/15 | €32,217 | €29,425 | -€2,792 | -8.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €20,000 | +€20,000 | |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €27,217 | €4,425 | -€22,792 | -83.7% |
| Amounts payable | 17/49 | €72,944 | €59,997 | -€12,947 | -17.7% |
| Amounts payable within one year | 42/48 | €72,944 | €59,997 | -€12,947 | -17.7% |
| Trade debts | 44 | €40,543 | €25,051 | -€15,492 | -38.2% |
| Suppliers | 440/4 | €40,543 | €25,051 | -€15,492 | -38.2% |
| Taxes, remuneration and social security | 45 | €32,400 | €34,946 | +€2,546 | +7.9% |
| Taxes | 450/3 | €21,878 | €23,435 | +€1,558 | +7.1% |
| Remuneration and social security | 454/9 | €10,523 | €11,511 | +€988 | +9.4% |
| Non-recurring operating income | 76A | - | €246 | +€246 | |
| Remuneration, social security and pensions | 62 | €34,982 | €43,896 | +€8,914 | +25.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,266 | €616 | -€11,650 | -95.0% |
| Other operating charges | 640/8 | €1,016 | €4,271 | +€3,255 | +320.4% |
| Non-recurring operating charges | 66A | - | €4,331 | +€4,331 | |
| Gross operating margin | 9900 | €74,239 | €58,228 | -€16,011 | -21.6% |
| Operating profit (loss) | 9901 | €25,975 | €5,113 | -€20,862 | -80.3% |
| Financial charges | 65/66B | €2,480 | €842 | -€1,639 | -66.1% |
| Recurring financial charges | 65 | €2,480 | €842 | -€1,639 | -66.1% |
| Profit (loss) for the period before taxes | 9903 | €23,495 | €4,271 | -€19,224 | -81.8% |
| Income taxes | 67/77 | €9,525 | €7,063 | -€2,462 | -25.8% |
| Profit (loss) for the period | 9904 | €13,970 | -€2,792 | -€16,762 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,970 | -€2,792 | -€16,762 |
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 8 October 2026 via checked.be.