CLEANPOINT: 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.
CLEANPOINT
Largest movements
- Intangible fixed assets -€321,370
down €321,370 (-11.0%), from €2.9m to €2.6m
- Tangible fixed assets -€150,942
down €150,942 (-23.8%), from €633,694 to €482,752
of which Furniture and vehicles: -€87,598
- Receivables within one year +€123,048
up €123,048 (+8.8%), from €1.4m to €1.5m
of which Trade receivables: +€133,445
- Cash -€100,431
down €100,431 (-28.7%), from €350,053 to €249,621
mainly Debts after one year (-€443,929) and Receivables within one year (-€123,048)
- Debts after one year -€443,929
down €443,929 (-19.5%), from €2.3m to €1.8m
- Gross operating margin +€724,467
up €724,467 (+16.2%), from €4.5m to €5.2m
- Staff costs +€704,914
up €704,914 (+18.5%), from €3.8m to €4.5m
- Depreciation +€120,732
up €120,732 (+29.3%), from €412,090 to €532,822
- Taxes -€56,028
down €56,028 (-57.0%), from €98,371 to €42,343
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 | €5,352,958 | €4,888,404 | -€464,554 | -8.7% |
| Fixed assets | 21/28 | €3,555,817 | €3,083,205 | -€472,612 | -13.3% |
| Intangible fixed assets | 21 | €2,915,672 | €2,594,302 | -€321,370 | -11.0% |
| Tangible fixed assets | 22/27 | €633,694 | €482,752 | -€150,942 | -23.8% |
| Land and buildings | 22 | €41,881 | €22,026 | -€19,855 | -47.4% |
| Plant, machinery and equipment | 23 | €114,018 | €78,474 | -€35,544 | -31.2% |
| Furniture and vehicles | 24 | €225,271 | €137,673 | -€87,598 | -38.9% |
| Other tangible fixed assets | 26 | €252,523 | €244,579 | -€7,944 | -3.1% |
| Financial fixed assets | 28 | €6,451 | €6,151 | -€300 | -4.7% |
| Current assets | 29/58 | €1,797,141 | €1,805,199 | +€8,058 | +0.4% |
| Amounts receivable within one year | 40/41 | €1,400,033 | €1,523,082 | +€123,048 | +8.8% |
| Trade receivables | 40 | €1,339,974 | €1,473,420 | +€133,445 | +10.0% |
| Other amounts receivable | 41 | €60,059 | €49,662 | -€10,397 | -17.3% |
| Cash at bank and in hand | 54/58 | €350,053 | €249,621 | -€100,431 | -28.7% |
| Deferred charges and accrued income | 490/1 | €47,055 | €32,496 | -€14,559 | -30.9% |
| Total equity and liabilities | 10/49 | €5,352,958 | €4,888,404 | -€464,554 | -8.7% |
| Equity | 10/15 | €1,071,618 | €1,074,648 | +€3,030 | +0.3% |
| Contributions | 10/11 | €44,850 | €44,850 | = | 0.0% |
| Reserves | 13 | €160,325 | €160,325 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,500 | €21,500 | = | 0.0% |
| Distributable reserves | 133 | €138,825 | €138,825 | = | 0.0% |
| Profit (loss) carried forward | 14 | €866,442 | €869,472 | +€3,030 | +0.3% |
| Amounts payable | 17/49 | €4,281,340 | €3,813,756 | -€467,584 | -10.9% |
| Amounts payable after more than one year | 17 | €2,278,544 | €1,834,616 | -€443,929 | -19.5% |
| Financial debts | 170/4 | €2,278,544 | €1,834,616 | -€443,929 | -19.5% |
| Amounts payable within one year | 42/48 | €1,987,056 | €1,964,457 | -€22,599 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €465,983 | €454,026 | -€11,958 | -2.6% |
| Trade debts | 44 | €835,992 | €793,774 | -€42,218 | -5.1% |
| Suppliers | 440/4 | €835,992 | €793,774 | -€42,218 | -5.1% |
| Taxes, remuneration and social security | 45 | €484,753 | €523,657 | +€38,905 | +8.0% |
| Taxes | 450/3 | €53,138 | €71,974 | +€18,836 | +35.4% |
| Remuneration and social security | 454/9 | €431,615 | €451,684 | +€20,069 | +4.6% |
| Other amounts payable | 47/48 | €200,328 | €193,000 | -€7,328 | -3.7% |
| Accrued charges and deferred income | 492/3 | €15,740 | €14,683 | -€1,056 | -6.7% |
| Non-recurring operating income | 76A | €4,621 | €4,793 | +€172 | +3.7% |
| Remuneration, social security and pensions | 62 | €3,820,628 | €4,525,542 | +€704,914 | +18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €412,090 | €532,822 | +€120,732 | +29.3% |
| Other operating charges | 640/8 | €26,556 | €35,846 | +€9,289 | +35.0% |
| Gross operating margin | 9900 | €4,476,831 | €5,201,297 | +€724,467 | +16.2% |
| Operating profit (loss) | 9901 | €217,557 | €107,088 | -€110,469 | -50.8% |
| Financial income | 75/76B | €623 | €37,700 | +€37,077 | +5951.3% |
| Recurring financial income | 75 | €623 | €37,700 | +€37,077 | +5951.3% |
| Financial charges | 65/66B | €89,542 | €99,414 | +€9,872 | +11.0% |
| Recurring financial charges | 65 | €85,716 | €99,414 | +€13,698 | +16.0% |
| Non-recurring financial charges | 66B | €3,826 | €0 | -€3,826 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €128,638 | €45,373 | -€83,265 | -64.7% |
| Income taxes | 67/77 | €98,371 | €42,343 | -€56,028 | -57.0% |
| Profit (loss) for the period | 9904 | €30,266 | €3,030 | -€27,236 | -90.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,266 | €3,030 | -€27,236 | -90.0% |
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 2 October 2026 via checked.be.