CLEMENT CLEANING: 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.
CLEMENT CLEANING
Largest movements
- Tangible fixed assets -€215,585
down €215,585 (-76.9%), from €280,306 to €64,721
of which Land and buildings: -€232,659
- Receivables within one year -€14,559
down €14,559 (-20.0%), from €72,654 to €58,095
of which Trade receivables: -€19,519
- Profit (loss) carried forward -€165,433
down €165,433 (-97.6%), from €169,425 to €3,992
- Current portion of long-term debt -€61,001
down €61,001 (-91.0%), from €67,038 to €6,036
- Tax, wage and social debts -€5,710
down €5,710 (-43.4%), from €13,158 to €7,448
of which Taxes: -€2,938
- Debts after one year -€4,536
no longer reported in 2025 (was €4,536)
- Short-term financial debts +€3,750
new in 2025: €3,750
- Depreciation +€189,610
up €189,610 (+344.0%), from €55,117 to €244,727
- Gross operating margin -€12,241
down €12,241 (-11.4%), from €107,570 to €95,329
- Staff costs -€8,681
down €8,681 (-81.2%), from €10,685 to €2,004
- Other operating charges -€5,749
down €5,749 (-37.5%), from €15,335 to €9,586
- Financial income +€2,505
up €2,505 (+622.5%), from €402 to €2,907
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 | €363,964 | €132,430 | -€231,534 | -63.6% |
| Fixed assets | 21/28 | €280,356 | €64,771 | -€215,585 | -76.9% |
| Tangible fixed assets | 22/27 | €280,306 | €64,721 | -€215,585 | -76.9% |
| Land and buildings | 22 | €233,810 | €1,150 | -€232,659 | -99.5% |
| Plant, machinery and equipment | 23 | €9,153 | €35,069 | +€25,916 | +283.1% |
| Furniture and vehicles | 24 | €37,344 | €28,501 | -€8,842 | -23.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €83,608 | €67,659 | -€15,948 | -19.1% |
| Amounts receivable within one year | 40/41 | €72,654 | €58,095 | -€14,559 | -20.0% |
| Trade receivables | 40 | €41,065 | €21,546 | -€19,519 | -47.5% |
| Other amounts receivable | 41 | €31,590 | €36,549 | +€4,960 | +15.7% |
| Current investments | 50/53 | €5,775 | €5,775 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,017 | €3,712 | -€1,305 | -26.0% |
| Deferred charges and accrued income | 490/1 | €161 | €77 | -€84 | -52.0% |
| Total equity and liabilities | 10/49 | €363,964 | €132,430 | -€231,534 | -63.6% |
| Equity | 10/15 | €234,386 | €68,953 | -€165,433 | -70.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €46,369 | €46,369 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,634 | €7,634 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Own shares acquired | 1312 | €5,775 | €5,775 | = | 0.0% |
| Distributable reserves | 133 | €38,735 | €38,735 | = | 0.0% |
| Profit (loss) carried forward | 14 | €169,425 | €3,992 | -€165,433 | -97.6% |
| Amounts payable | 17/49 | €129,578 | €63,477 | -€66,101 | -51.0% |
| Amounts payable after more than one year | 17 | €4,536 | - | -€4,536 | |
| Financial debts | 170/4 | €4,536 | - | -€4,536 | |
| Amounts payable within one year | 42/48 | €125,042 | €63,477 | -€61,564 | -49.2% |
| Current portion of amounts payable after more than one year | 42 | €67,038 | €6,036 | -€61,001 | -91.0% |
| Financial debts | 43 | - | €3,750 | +€3,750 | |
| Credit institutions | 430/8 | - | €3,750 | +€3,750 | |
| Trade debts | 44 | €10,795 | €10,331 | -€464 | -4.3% |
| Suppliers | 440/4 | €10,795 | €10,331 | -€464 | -4.3% |
| Taxes, remuneration and social security | 45 | €13,158 | €7,448 | -€5,710 | -43.4% |
| Taxes | 450/3 | €6,659 | €3,720 | -€2,938 | -44.1% |
| Remuneration and social security | 454/9 | €6,499 | €3,728 | -€2,771 | -42.6% |
| Other amounts payable | 47/48 | €34,051 | €35,912 | +€1,861 | +5.5% |
| Remuneration, social security and pensions | 62 | €10,685 | €2,004 | -€8,681 | -81.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,117 | €244,727 | +€189,610 | +344.0% |
| Other operating charges | 640/8 | €15,335 | €9,586 | -€5,749 | -37.5% |
| Gross operating margin | 9900 | €107,570 | €95,329 | -€12,241 | -11.4% |
| Operating profit (loss) | 9901 | €26,432 | -€160,989 | -€187,421 | |
| Financial income | 75/76B | €402 | €2,907 | +€2,505 | +622.5% |
| Recurring financial income | 75 | €402 | €2,907 | +€2,505 | +622.5% |
| Financial charges | 65/66B | €5,247 | €2,852 | -€2,395 | -45.6% |
| Recurring financial charges | 65 | €5,247 | €2,852 | -€2,395 | -45.6% |
| Profit (loss) for the period before taxes | 9903 | €21,588 | -€160,933 | -€182,521 | |
| Income taxes | 67/77 | €4,300 | €4,500 | +€200 | +4.6% |
| Profit (loss) for the period | 9904 | €17,288 | -€165,433 | -€182,721 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,288 | -€165,433 | -€182,721 |
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 9 October 2026 via checked.be.