DE CLEENE: 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.
DE CLEENE
Largest movements
- Receivables within one year -€238,569
down €238,569 (-93.5%), from €255,048 to €16,479
of which Trade receivables: -€235,131
- Tangible fixed assets -€36,707
down €36,707 (-13.9%), from €263,236 to €226,529
- Cash +€29,429
up €29,429 (+449.9%), from €6,542 to €35,970
mainly Receivables within one year (+€238,569) and Depreciation (+€72,228)
- Other debts -€159,077
down €159,077 (-23.7%), from €672,077 to €513,000
- Profit (loss) carried forward -€97,084
down €97,084 (-11.8%), from -€825,215 to -€922,299
- Debts after one year +€10,394
up €10,394, from €0 to €10,394
- Depreciation +€8,488
up €8,488 (+13.3%), from €63,740 to €72,228
- Gross operating margin -€6,952
down €6,952 (-8.7%), from €79,533 to €72,581
- Staff costs +€3,763
up €3,763 (+5.5%), from €68,262 to €72,025
- Other operating charges -€1,055
down €1,055 (-45.1%), from €2,340 to €1,286
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 | €880,433 | €632,476 | -€247,957 | -28.2% |
| Fixed assets | 21/28 | €607,216 | €570,509 | -€36,707 | -6.0% |
| Tangible fixed assets | 22/27 | €263,236 | €226,529 | -€36,707 | -13.9% |
| Plant, machinery and equipment | 23 | €15,085 | €9,709 | -€5,376 | -35.6% |
| Furniture and vehicles | 24 | €182,342 | €168,792 | -€13,550 | -7.4% |
| Other tangible fixed assets | 26 | €65,810 | €48,028 | -€17,781 | -27.0% |
| Financial fixed assets | 28 | €343,980 | €343,980 | = | 0.0% |
| Current assets | 29/58 | €273,216 | €61,967 | -€211,250 | -77.3% |
| Amounts receivable within one year | 40/41 | €255,048 | €16,479 | -€238,569 | -93.5% |
| Trade receivables | 40 | €251,598 | €16,468 | -€235,131 | -93.5% |
| Other amounts receivable | 41 | €3,450 | €11 | -€3,438 | -99.7% |
| Cash at bank and in hand | 54/58 | €6,542 | €35,970 | +€29,429 | +449.9% |
| Deferred charges and accrued income | 490/1 | €11,627 | €9,517 | -€2,109 | -18.1% |
| Total equity and liabilities | 10/49 | €880,433 | €632,476 | -€247,957 | -28.2% |
| Equity | 10/15 | €175,477 | €78,393 | -€97,084 | -55.3% |
| Contributions | 10/11 | €1,000,000 | €1,000,000 | = | 0.0% |
| Reserves | 13 | €693 | €693 | = | 0.0% |
| Non-distributable reserves | 130/1 | €693 | €693 | = | 0.0% |
| Reserves not available under the articles | 1311 | €693 | €693 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€825,215 | -€922,299 | -€97,084 | -11.8% |
| Amounts payable | 17/49 | €704,955 | €554,082 | -€150,873 | -21.4% |
| Amounts payable after more than one year | 17 | €0 | €10,394 | +€10,394 | |
| Financial debts | 170/4 | €0 | €10,394 | +€10,394 | |
| Amounts payable within one year | 42/48 | €704,955 | €543,688 | -€161,267 | -22.9% |
| Current portion of amounts payable after more than one year | 42 | €16,910 | €9,207 | -€7,703 | -45.6% |
| Financial debts | 43 | €666 | €1,032 | +€366 | +55.1% |
| Credit institutions | 430/8 | €666 | €1,032 | +€366 | +55.1% |
| Trade debts | 44 | €1,891 | €2,021 | +€130 | +6.9% |
| Suppliers | 440/4 | €1,891 | €2,021 | +€130 | +6.9% |
| Taxes, remuneration and social security | 45 | €13,412 | €18,428 | +€5,016 | +37.4% |
| Taxes | 450/3 | €4,264 | €8,953 | +€4,688 | +109.9% |
| Remuneration and social security | 454/9 | €9,148 | €9,476 | +€327 | +3.6% |
| Other amounts payable | 47/48 | €672,077 | €513,000 | -€159,077 | -23.7% |
| Non-recurring operating income | 76A | - | €15,000 | +€15,000 | |
| Remuneration, social security and pensions | 62 | €68,262 | €72,025 | +€3,763 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,740 | €72,228 | +€8,488 | +13.3% |
| Other operating charges | 640/8 | €2,340 | €1,286 | -€1,055 | -45.1% |
| Non-recurring operating charges | 66A | €234 | €22,042 | +€21,808 | +9337.4% |
| Gross operating margin | 9900 | €79,533 | €72,581 | -€6,952 | -8.7% |
| Operating profit (loss) | 9901 | -€55,042 | -€95,000 | -€39,957 | -72.6% |
| Financial income | 75/76B | €3 | €1 | -€2 | -69.6% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -69.6% |
| Financial charges | 65/66B | €695 | €1,346 | +€651 | +93.6% |
| Recurring financial charges | 65 | €695 | €1,346 | +€651 | +93.6% |
| Profit (loss) for the period before taxes | 9903 | -€55,735 | -€96,345 | -€40,610 | -72.9% |
| Income taxes | 67/77 | €778 | €739 | -€39 | -5.0% |
| Profit (loss) for the period | 9904 | -€56,513 | -€97,084 | -€40,571 | -71.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,513 | -€97,084 | -€40,571 | -71.8% |
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 6 October 2026 via checked.be.