CLEANING MASTERS: 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.
What changed
CLEANING MASTERS
NACE 81.220, Other building cleaning and industrial cleaning
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€4.5m
2024 · €3.7m+€807,809
Equity
€17.1m
2024 · €17.1m
Cash
€12.1m
2024 · €9.5m+€2.6m
Balance sheet total
€59.4m
2024 · €55.5m+€3.8m
Largest movements
Assets
- Cash +€2.6m
up €2.6m (+27.8%), from €9.5m to €12.1m
mainly Net result for the year (+€4.5m) and Trade debts (+€4.1m)
- Receivables within one year +€1.4m
up €1.4m (+3.9%), from €36.1m to €37.5m
of which Other amounts receivable: +€3.6m
Equity and liabilities
- Trade debts +€4.1m
up €4.1m (+21.8%), from €18.6m to €22.7m
- Other debts +€1.1m
up €1.1m (+28.6%), from €3.7m to €4.8m
- Tax, wage and social debts -€904,483
down €904,483 (-8.5%), from €10.7m to €9.8m
of which Remuneration and social security: -€1.1m
Income statement
No income-statement line moved by more than 1% of the activity.
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.
Result 2024
€3.7m
Turnover
+€1.3m
Other operating income
-€261,733
Goods and materials
-€859,594
Services and other goods
+€1.3m
Staff costs
-€758,087
Depreciation
-€106,867
Write-downs
-€175,392
Provisions
+€227,023
Other operating charges
+€196,892
Other operating items
-€6,939
Financial income
+€129,961
Financial charges
+€24,476
Taxes
-€245,135
Result 2025
€4.5m
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.
From operations
+€9.0m
Investment
-€1.6m
Financing
-€4.8m
Cash 2024
€9.5m
From operations (derived)
+€9.0m
Net result for the year
+€4.5m
Depreciation
+€1.7m
Receivables within one year
-€1.4m
Deferred charges and accrued income
+€158,023
Provisions
-€36,540
Trade debts
+€4.1m
Tax, wage and social debts
-€904,483
Other debts
+€1.1m
Accrued charges and deferred income
-€39,729
Investment (derived)
-€1.6m
Investment in fixed assets (net)
-€1.6m
Financing
-€4.8m
Debts after one year
-€214,471
Current portion of long-term debt
+€27,581
Short-term financial debts
-€101,358
Contributions, distributions and other
-€4.5m
Cash 2025
€12.1m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,529,177 | €59,374,514 | +€3.8m | +6.9% |
| Fixed assets | 21/28 | €4,335,004 | €4,295,881 | -€39,123 | -0.9% |
| Intangible fixed assets | 21 | €807 | €393,542 | +€392,735 | +48692.7% |
| Tangible fixed assets | 22/27 | €4,272,038 | €3,840,179 | -€431,859 | -10.1% |
| Land and buildings | 22 | €504,223 | €433,472 | -€70,751 | -14.0% |
| Plant, machinery and equipment | 23 | €343,780 | €310,337 | -€33,442 | -9.7% |
| Furniture and vehicles | 24 | €454,243 | €475,404 | +€21,161 | +4.7% |
| Leasing and similar rights | 25 | €2,448,761 | €2,306,902 | -€141,859 | -5.8% |
| Other tangible fixed assets | 26 | €71,518 | €82,684 | +€11,166 | +15.6% |
| Assets under construction and advance payments | 27 | €449,514 | €231,381 | -€218,133 | -48.5% |
| Financial fixed assets | 28 | €62,160 | €62,160 | = | 0.0% |
| Affiliated companies | 280/1 | €47 | €147 | +€100 | +214.3% |
| Participating interests | 280 | €47 | €147 | +€100 | +214.3% |
| Amounts receivable | 281 | - | €0 | = | |
| Companies linked by participating interests | 282/3 | €21,180 | €21,080 | -€100 | -0.5% |
| Participating interests | 282 | €21,180 | €21,080 | -€100 | -0.5% |
| Other financial fixed assets | 284/8 | €40,933 | €40,933 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €40,933 | €40,933 | = | 0.0% |
| Current assets | 29/58 | €51,194,172 | €55,078,633 | +€3.9m | +7.6% |
| Amounts receivable after more than one year | 29 | €2,900,000 | €2,900,000 | = | 0.0% |
| Other amounts receivable | 291 | €2,900,000 | €2,900,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €36,119,033 | €37,528,699 | +€1.4m | +3.9% |
| Trade receivables | 40 | €32,241,473 | €30,045,891 | -€2.2m | -6.8% |
| Other amounts receivable | 41 | €3,877,559 | €7,482,809 | +€3.6m | +93.0% |
| Current investments | 50/53 | €2,099,076 | €2,099,076 | = | 0.0% |
| Own shares | 50 | €2,092,076 | €2,092,076 | = | 0.0% |
| Other investments | 51/53 | €7,000 | €7,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,487,531 | €12,120,348 | +€2.6m | +27.8% |
| Deferred charges and accrued income | 490/1 | €588,533 | €430,510 | -€158,023 | -26.9% |
| Total equity and liabilities | 10/49 | €55,529,177 | €59,374,514 | +€3.8m | +6.9% |
| Equity | 10/15 | €17,124,934 | €17,124,934 | = | 0.0% |
| Contributions | 10/11 | €5,402,020 | €5,402,020 | = | 0.0% |
| Capital | 10 | €5,357,399 | €5,357,399 | = | 0.0% |
| Issued capital | 100 | €5,357,399 | €5,357,399 | = | 0.0% |
| Contributions outside capital | 11 | €44,621 | €44,621 | = | 0.0% |
| Share premium | 1100/10 | €44,621 | €44,621 | = | 0.0% |
| Reserves | 13 | €11,722,914 | €11,722,914 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,627,817 | €2,627,817 | = | 0.0% |
| Legal reserve | 130 | €535,741 | €535,741 | = | 0.0% |
| Own shares acquired | 1312 | €2,092,076 | €2,092,076 | = | 0.0% |
| Tax-exempt reserves | 132 | €458,006 | €458,006 | = | 0.0% |
| Distributable reserves | 133 | €8,637,091 | €8,637,091 | = | 0.0% |
| Provisions and deferred taxes | 16 | €662,540 | €626,000 | -€36,540 | -5.5% |
| Provisions for liabilities and charges | 160/5 | €662,540 | €626,000 | -€36,540 | -5.5% |
| Environmental obligations | 163 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €662,540 | €626,000 | -€36,540 | -5.5% |
| Amounts payable | 17/49 | €37,741,703 | €41,623,581 | +€3.9m | +10.3% |
| Amounts payable after more than one year | 17 | €1,475,274 | €1,260,802 | -€214,471 | -14.5% |
| Financial debts | 170/4 | €1,468,274 | €1,253,802 | -€214,471 | -14.6% |
| Leasing and similar obligations | 172 | €1,468,274 | €1,253,802 | -€214,471 | -14.6% |
| Other amounts payable | 178/9 | €7,000 | €7,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €35,738,988 | €39,875,066 | +€4.1m | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €864,582 | €892,163 | +€27,581 | +3.2% |
| Financial debts | 43 | €1,845,339 | €1,743,981 | -€101,358 | -5.5% |
| Credit institutions | 430/8 | €1,845,339 | €1,743,981 | -€101,358 | -5.5% |
| Trade debts | 44 | €18,628,593 | €22,682,189 | +€4.1m | +21.8% |
| Suppliers | 440/4 | €18,628,593 | €22,682,189 | +€4.1m | +21.8% |
| Taxes, remuneration and social security | 45 | €10,697,314 | €9,792,831 | -€904,483 | -8.5% |
| Taxes | 450/3 | €565,380 | €735,813 | +€170,432 | +30.1% |
| Remuneration and social security | 454/9 | €10,131,934 | €9,057,019 | -€1.1m | -10.6% |
| Other amounts payable | 47/48 | €3,703,160 | €4,763,902 | +€1.1m | +28.6% |
| Accrued charges and deferred income | 492/3 | €527,441 | €487,713 | -€39,729 | -7.5% |
| Operating income | 70/76A | €178,779,536 | €179,849,295 | +€1.1m | +0.6% |
| Turnover | 70 | €175,951,056 | €177,282,547 | +€1.3m | +0.8% |
| Other operating income | 74 | €2,828,480 | €2,566,747 | -€261,733 | -9.3% |
| Operating charges | 60/66A | €173,392,740 | €173,563,991 | +€171,252 | +0.1% |
| Goods for resale, raw materials and consumables | 60 | €67,794,529 | €68,654,123 | +€859,594 | +1.3% |
| Purchases | 600/8 | €67,794,529 | €68,654,123 | +€859,594 | +1.3% |
| Services and other goods | 61 | €29,846,318 | €28,534,606 | -€1.3m | -4.4% |
| Remuneration, social security and pensions | 62 | €72,796,169 | €73,554,256 | +€758,087 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,543,888 | €1,650,755 | +€106,867 | +6.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €44,301 | €219,693 | +€175,392 | +395.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €232,540 | €5,517 | -€227,023 | -97.6% |
| Other operating charges | 640/8 | €1,134,994 | €938,102 | -€196,892 | -17.3% |
| Non-recurring operating charges | 66A | - | €6,939 | +€6,939 | |
| Operating profit (loss) | 9901 | €5,386,796 | €6,285,303 | +€898,507 | +16.7% |
| Financial income | 75/76B | €125,779 | €255,740 | +€129,961 | +103.3% |
| Recurring financial income | 75 | €125,779 | €255,740 | +€129,961 | +103.3% |
| Income from financial fixed assets | 750 | €6,556 | €5,250 | -€1,306 | -19.9% |
| Income from current assets | 751 | €77,994 | €217,028 | +€139,034 | +178.3% |
| Other financial income | 752/9 | €41,230 | €33,463 | -€7,767 | -18.8% |
| Financial charges | 65/66B | €284,237 | €259,762 | -€24,476 | -8.6% |
| Recurring financial charges | 65 | €272,470 | €259,762 | -€12,708 | -4.7% |
| Debt charges | 650 | €220,254 | €195,444 | -€24,810 | -11.3% |
| Other financial charges | 652/9 | €52,216 | €64,317 | +€12,101 | +23.2% |
| Non-recurring financial charges | 66B | €11,767 | - | -€11,767 | |
| Profit (loss) for the period before taxes | 9903 | €5,228,338 | €6,281,282 | +€1.1m | +20.1% |
| Income taxes | 67/77 | €1,533,504 | €1,778,639 | +€245,135 | +16.0% |
| Taxes | 670/3 | €1,572,000 | €1,778,639 | +€206,639 | +13.1% |
| Tax adjustments and reversals of tax provisions | 77 | €38,496 | - | -€38,496 | |
| Profit (loss) for the period | 9904 | €3,694,834 | €4,502,643 | +€807,809 | +21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,694,834 | €4,502,643 | +€807,809 | +21.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.