DE CLEENE TECHNICS: 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 TECHNICS
Largest movements
- Receivables after one year -€170,000
down €170,000 (-38.3%), from €444,000 to €274,000
- Tangible fixed assets -€78,028
down €78,028 (-3.6%), from €2.2m to €2.1m
of which Land and buildings: -€78,995
- Cash -€71,772
down €71,772 (-78.6%), from €91,259 to €19,487
mainly Contributions, distributions and other (-€200,000) and Debts after one year (-€111,167)
- Reserves -€200,000
down €200,000 (-8.7%), from €2.3m to €2.1m
of which Distributable reserves: -€200,000
- Debts after one year -€111,167
down €111,167 (-56.8%), from €195,733 to €84,566
- Current portion of long-term debt -€39,634
down €39,634 (-26.3%), from €150,801 to €111,167
- Other debts +€37,590
up €37,590 (+22.6%), from €166,531 to €204,121
- Financial income -€4,391
down €4,391 (-28.1%), from €15,636 to €11,245
- Gross operating margin +€4,120
up €4,120 (+4.6%), from €88,730 to €92,850
- Taxes -€2,844
down €2,844 (-100.0%), from €2,844 to €0
- Financial charges +€1,271
up €1,271 (+19.1%), from €6,663 to €7,934
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 | €2,937,736 | €2,624,632 | -€313,104 | -10.7% |
| Fixed assets | 21/28 | €2,246,019 | €2,167,992 | -€78,028 | -3.5% |
| Tangible fixed assets | 22/27 | €2,197,019 | €2,118,992 | -€78,028 | -3.6% |
| Land and buildings | 22 | €1,972,346 | €1,893,351 | -€78,995 | -4.0% |
| Plant, machinery and equipment | 23 | €72,334 | €73,302 | +€968 | +1.3% |
| Furniture and vehicles | 24 | €152,339 | €152,339 | = | 0.0% |
| Financial fixed assets | 28 | €49,000 | €49,000 | = | 0.0% |
| Current assets | 29/58 | €691,717 | €456,640 | -€235,076 | -34.0% |
| Amounts receivable after more than one year | 29 | €444,000 | €274,000 | -€170,000 | -38.3% |
| Other amounts receivable | 291 | €444,000 | €274,000 | -€170,000 | -38.3% |
| Amounts receivable within one year | 40/41 | €155,184 | €161,157 | +€5,973 | +3.8% |
| Trade receivables | 40 | €13,184 | €13,184 | = | 0.0% |
| Other amounts receivable | 41 | €141,999 | €147,973 | +€5,973 | +4.2% |
| Cash at bank and in hand | 54/58 | €91,259 | €19,487 | -€71,772 | -78.6% |
| Deferred charges and accrued income | 490/1 | €1,274 | €1,996 | +€722 | +56.7% |
| Total equity and liabilities | 10/49 | €2,937,736 | €2,624,632 | -€313,104 | -10.7% |
| Equity | 10/15 | €2,409,606 | €2,200,468 | -€209,139 | -8.7% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €2,299,129 | €2,099,129 | -€200,000 | -8.7% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €34,500 | €34,500 | = | 0.0% |
| Distributable reserves | 133 | €2,254,629 | €2,054,629 | -€200,000 | -8.9% |
| Profit (loss) carried forward | 14 | €10,477 | €1,338 | -€9,139 | -87.2% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €528,130 | €424,164 | -€103,965 | -19.7% |
| Amounts payable after more than one year | 17 | €195,733 | €84,566 | -€111,167 | -56.8% |
| Financial debts | 170/4 | €195,733 | €84,566 | -€111,167 | -56.8% |
| Amounts payable within one year | 42/48 | €332,397 | €339,598 | +€7,201 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €150,801 | €111,167 | -€39,634 | -26.3% |
| Trade debts | 44 | €1,597 | €19,887 | +€18,290 | +1145.5% |
| Suppliers | 440/4 | €1,597 | €19,887 | +€18,290 | +1145.5% |
| Taxes, remuneration and social security | 45 | €13,468 | €4,424 | -€9,044 | -67.2% |
| Taxes | 450/3 | €12,268 | €4,424 | -€7,844 | -63.9% |
| Remuneration and social security | 454/9 | €1,200 | €0 | -€1,200 | -100.0% |
| Other amounts payable | 47/48 | €166,531 | €204,121 | +€37,590 | +22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,145 | €85,992 | -€153 | -0.2% |
| Other operating charges | 640/8 | €20,013 | €19,307 | -€706 | -3.5% |
| Gross operating margin | 9900 | €88,730 | €92,850 | +€4,120 | +4.6% |
| Operating profit (loss) | 9901 | -€17,428 | -€12,449 | +€4,978 | +28.6% |
| Financial income | 75/76B | €15,636 | €11,245 | -€4,391 | -28.1% |
| Recurring financial income | 75 | €15,636 | €11,245 | -€4,391 | -28.1% |
| Financial charges | 65/66B | €6,663 | €7,934 | +€1,271 | +19.1% |
| Recurring financial charges | 65 | €6,663 | €7,934 | +€1,271 | +19.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,455 | -€9,139 | -€684 | -8.1% |
| Transfer from deferred taxes | 780 | €10,700 | €0 | -€10,700 | -100.0% |
| Income taxes | 67/77 | €2,844 | €0 | -€2,844 | -100.0% |
| Profit (loss) for the period | 9904 | -€599 | -€9,139 | -€8,540 | -1425.9% |
| Transfer from tax-exempt reserves | 789 | €20,779 | €0 | -€20,779 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,180 | -€9,139 | -€29,319 |
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.