CLEAR AND CLEAN: 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.
CLEAR AND CLEAN
Largest movements
- Receivables within one year -€7,650
down €7,650 (-28.0%), from €27,315 to €19,664
of which Trade receivables: -€7,650
- Tangible fixed assets +€2,101
up €2,101 (+28.1%), from €7,469 to €9,570
- Cash -€1,990
down €1,990 (-3.9%), from €51,319 to €49,329
mainly Short-term financial debts (-€5,087) and Investment in fixed assets (net) (-€5,022)
- Short-term financial debts -€5,087
no longer reported in 2025 (was €5,087)
- Current portion of long-term debt +€5,065
new in 2025: €5,065
- Profit (loss) carried forward -€4,385
new in 2025: -€4,385
- Tax, wage and social debts -€2,268
down €2,268 (-52.2%), from €4,347 to €2,078
- Debts after one year -€1,518
no longer reported in 2025 (was €1,518)
- Gross operating margin -€14,067
down €14,067 (-47.4%), from €29,662 to €15,595
- Taxes +€7,495
up €7,495 (+99.9%), from €7,505 to €15,000
- Financial charges +€871
up €871 (+182%), from €477 to €1,348
- Depreciation +€549
up €549 (+23.1%), from €2,372 to €2,921
- Other operating charges +€488
up €488 (+216%), from €226 to €714
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 | €86,103 | €78,965 | -€7,138 | -8.3% |
| Fixed assets | 21/28 | €7,469 | €9,570 | +€2,101 | +28.1% |
| Tangible fixed assets | 22/27 | €7,469 | €9,570 | +€2,101 | +28.1% |
| Plant, machinery and equipment | 23 | €7,469 | €9,570 | +€2,101 | +28.1% |
| Current assets | 29/58 | €78,634 | €69,395 | -€9,239 | -11.7% |
| Amounts receivable within one year | 40/41 | €27,315 | €19,664 | -€7,650 | -28.0% |
| Trade receivables | 40 | €19,789 | €12,138 | -€7,650 | -38.7% |
| Other amounts receivable | 41 | €7,526 | €7,526 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €51,319 | €49,329 | -€1,990 | -3.9% |
| Deferred charges and accrued income | 490/1 | - | €402 | +€402 | |
| Total equity and liabilities | 10/49 | €86,103 | €78,965 | -€7,138 | -8.3% |
| Equity | 10/15 | €74,057 | €69,672 | -€4,385 | -5.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €72,057 | €72,057 | = | 0.0% |
| Distributable reserves | 133 | €72,057 | €72,057 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€4,385 | -€4,385 | |
| Amounts payable | 17/49 | €12,045 | €9,293 | -€2,753 | -22.9% |
| Amounts payable after more than one year | 17 | €1,518 | - | -€1,518 | |
| Other amounts payable | 178/9 | €1,518 | - | -€1,518 | |
| Amounts payable within one year | 42/48 | €10,527 | €9,293 | -€1,234 | -11.7% |
| Current portion of amounts payable after more than one year | 42 | - | €5,065 | +€5,065 | |
| Financial debts | 43 | €5,087 | - | -€5,087 | |
| Credit institutions | 430/8 | €5,087 | - | -€5,087 | |
| Trade debts | 44 | €1,094 | €1,651 | +€557 | +50.9% |
| Suppliers | 440/4 | €1,094 | €1,651 | +€557 | +50.9% |
| Taxes, remuneration and social security | 45 | €4,347 | €2,078 | -€2,268 | -52.2% |
| Taxes | 450/3 | €4,347 | €2,078 | -€2,268 | -52.2% |
| Other amounts payable | 47/48 | - | €499 | +€499 | |
| Remuneration, social security and pensions | 62 | €325 | - | -€325 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,372 | €2,921 | +€549 | +23.1% |
| Other operating charges | 640/8 | €226 | €714 | +€488 | +216% |
| Gross operating margin | 9900 | €29,662 | €15,595 | -€14,067 | -47.4% |
| Operating profit (loss) | 9901 | €26,739 | €11,960 | -€14,779 | -55.3% |
| Financial income | 75/76B | €0 | €3 | +€3 | +1,339% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +1,339% |
| Financial charges | 65/66B | €477 | €1,348 | +€871 | +182% |
| Recurring financial charges | 65 | €477 | €1,348 | +€871 | +182% |
| Profit (loss) for the period before taxes | 9903 | €26,262 | €10,615 | -€15,647 | -59.6% |
| Income taxes | 67/77 | €7,505 | €15,000 | +€7,495 | +99.9% |
| Profit (loss) for the period | 9904 | €18,757 | -€4,385 | -€23,142 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,757 | -€4,385 | -€23,142 |
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 29 October 2026 via checked.be.