CLEVER CLEANING: 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.
CLEVER CLEANING
Largest movements
- Receivables after one year +€65,000
up €65,000 (+6.3%), from €1.0m to €1.1m
- Receivables within one year -€35,165
down €35,165 (-7.9%), from €443,871 to €408,707
of which Trade receivables: -€29,052
- Tangible fixed assets -€31,799
down €31,799 (-14.4%), from €220,955 to €189,155
of which Other tangible fixed assets: -€18,859
- Reserves +€81,646
up €81,646 (+10.4%), from €782,020 to €863,666
of which Distributable reserves: +€81,646
- Tax, wage and social debts -€80,568
down €80,568 (-11.0%), from €732,678 to €652,110
of which Remuneration and social security: -€42,613
- Gross operating margin -€117,639
down €117,639 (-7.9%), from €1.5m to €1.4m
- Taxes -€36,741
down €36,741 (-46.0%), from €79,922 to €43,180
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 | €1,706,471 | €1,715,458 | +€8,987 | +0.5% |
| Fixed assets | 21/28 | €220,955 | €189,155 | -€31,799 | -14.4% |
| Tangible fixed assets | 22/27 | €220,955 | €189,155 | -€31,799 | -14.4% |
| Plant, machinery and equipment | 23 | €11,933 | €17,068 | +€5,135 | +43.0% |
| Furniture and vehicles | 24 | €63,960 | €45,884 | -€18,076 | -28.3% |
| Other tangible fixed assets | 26 | €145,062 | €126,203 | -€18,859 | -13.0% |
| Current assets | 29/58 | €1,485,516 | €1,526,303 | +€40,787 | +2.7% |
| Amounts receivable after more than one year | 29 | €1,030,000 | €1,095,000 | +€65,000 | +6.3% |
| Other amounts receivable | 291 | €1,030,000 | €1,095,000 | +€65,000 | +6.3% |
| Amounts receivable within one year | 40/41 | €443,871 | €408,707 | -€35,165 | -7.9% |
| Trade receivables | 40 | €437,759 | €408,707 | -€29,052 | -6.6% |
| Other amounts receivable | 41 | €6,113 | €0 | -€6,113 | -100.0% |
| Cash at bank and in hand | 54/58 | €0 | €11,657 | +€11,657 | |
| Deferred charges and accrued income | 490/1 | €11,645 | €10,939 | -€705 | -6.1% |
| Total equity and liabilities | 10/49 | €1,706,471 | €1,715,458 | +€8,987 | +0.5% |
| Equity | 10/15 | €800,612 | €882,258 | +€81,646 | +10.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €782,020 | €863,666 | +€81,646 | +10.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €782,020 | €863,666 | +€81,646 | +10.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €905,859 | €833,200 | -€72,659 | -8.0% |
| Amounts payable within one year | 42/48 | €905,859 | €833,200 | -€72,659 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €2,876 | €2,882 | +€6 | +0.2% |
| Financial debts | 43 | €2,295 | €0 | -€2,295 | -100.0% |
| Credit institutions | 430/8 | €2,295 | €0 | -€2,295 | -100.0% |
| Trade debts | 44 | €161,379 | €176,239 | +€14,860 | +9.2% |
| Suppliers | 440/4 | €161,379 | €176,239 | +€14,860 | +9.2% |
| Taxes, remuneration and social security | 45 | €732,678 | €652,110 | -€80,568 | -11.0% |
| Taxes | 450/3 | €202,082 | €164,127 | -€37,955 | -18.8% |
| Remuneration and social security | 454/9 | €530,596 | €487,983 | -€42,613 | -8.0% |
| Other amounts payable | 47/48 | €6,630 | €1,969 | -€4,662 | -70.3% |
| Remuneration, social security and pensions | 62 | €1,126,326 | €1,137,661 | +€11,335 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,185 | €40,649 | +€2,464 | +6.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €15,797 | €5,692 | -€10,106 | -64.0% |
| Gross operating margin | 9900 | €1,486,887 | €1,369,249 | -€117,639 | -7.9% |
| Operating profit (loss) | 9901 | €306,579 | €185,247 | -€121,332 | -39.6% |
| Financial income | 75/76B | €21,079 | €23,349 | +€2,270 | +10.8% |
| Recurring financial income | 75 | €21,079 | €23,349 | +€2,270 | +10.8% |
| Financial charges | 65/66B | €85,089 | €83,769 | -€1,319 | -1.6% |
| Recurring financial charges | 65 | €85,089 | €83,769 | -€1,319 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | €242,570 | €124,826 | -€117,743 | -48.5% |
| Income taxes | 67/77 | €79,922 | €43,180 | -€36,741 | -46.0% |
| Profit (loss) for the period | 9904 | €162,648 | €81,646 | -€81,002 | -49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €162,648 | €81,646 | -€81,002 | -49.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.