DE SERANNO CLEANING: what changed
DE SERANNO CLEANING
Largest movements
- Cash -€224,677
down €224,677 (-26.1%), from €861,015 to €636,338
mainly Contributions, distributions and other (-€820,000) and Investment in fixed assets (net) (-€216,135)
- Receivables within one year +€80,660
up €80,660 (+19.2%), from €419,065 to €499,724
of which Other amounts receivable: +€103,700
- Tangible fixed assets -€45,151
down €45,151 (-5.3%), from €844,122 to €798,972
of which Assets under construction and advance payments: -€106,728
- Reserves -€769,390
down €769,390 (-58.9%), from €1.3m to €537,455
of which Distributable reserves: -€769,390
- Debts after one year +€449,965
up €449,965 (+137%), from €328,832 to €778,796
- Current portion of long-term debt +€148,657
up €148,657 (+114%), from €130,339 to €278,995
- Short-term financial debts -€79,766
no longer reported in 2026 (was €79,766)
- Trade debts +€75,015
up €75,015 (+51.9%), from €144,554 to €219,569
- Gross operating margin -€297,095
down €297,095 (-19.7%), from €1.5m to €1.2m
- Taxes -€96,797
down €96,797 (-87.0%), from €111,297 to €14,500
- Staff costs +€41,337
up €41,337 (+5.2%), from €790,083 to €831,420
- Depreciation +€29,547
up €29,547 (+12.7%), from €232,677 to €262,224
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,144,360 | €1,945,147 | -€199,213 | -9.3% |
| Fixed assets | 21/28 | €847,887 | €801,798 | -€46,089 | -5.4% |
| Intangible fixed assets | 21 | €1,550 | €477 | -€1,073 | -69.2% |
| Tangible fixed assets | 22/27 | €844,122 | €798,972 | -€45,151 | -5.3% |
| Land and buildings | 22 | €127,356 | €115,965 | -€11,391 | -8.9% |
| Plant, machinery and equipment | 23 | €33,686 | €22,179 | -€11,507 | -34.2% |
| Furniture and vehicles | 24 | €557,625 | €557,306 | -€319 | -0.1% |
| Other tangible fixed assets | 26 | €11,392 | €96,186 | +€84,794 | +744% |
| Assets under construction and advance payments | 27 | €114,064 | €7,336 | -€106,728 | -93.6% |
| Financial fixed assets | 28 | €2,215 | €2,350 | +€135 | +6.1% |
| Current assets | 29/58 | €1,296,473 | €1,143,349 | -€153,124 | -11.8% |
| Amounts receivable within one year | 40/41 | €419,065 | €499,724 | +€80,660 | +19.2% |
| Trade receivables | 40 | €398,981 | €375,941 | -€23,040 | -5.8% |
| Other amounts receivable | 41 | €20,084 | €123,783 | +€103,700 | +516% |
| Cash at bank and in hand | 54/58 | €861,015 | €636,338 | -€224,677 | -26.1% |
| Deferred charges and accrued income | 490/1 | €16,393 | €7,287 | -€9,107 | -55.6% |
| Total equity and liabilities | 10/49 | €2,144,360 | €1,945,147 | -€199,213 | -9.3% |
| Equity | 10/15 | €1,354,257 | €584,867 | -€769,390 | -56.8% |
| Contributions | 10/11 | €47,413 | €47,413 | = | 0.0% |
| Reserves | 13 | €1,306,844 | €537,455 | -€769,390 | -58.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €3,202 | €3,202 | = | 0.0% |
| Distributable reserves | 133 | €1,303,642 | €534,252 | -€769,390 | -59.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €790,103 | €1,360,280 | +€570,177 | +72.2% |
| Amounts payable after more than one year | 17 | €328,832 | €778,796 | +€449,965 | +137% |
| Financial debts | 170/4 | €328,832 | €778,796 | +€449,965 | +137% |
| Amounts payable within one year | 42/48 | €461,271 | €581,483 | +€120,212 | +26.1% |
| Current portion of amounts payable after more than one year | 42 | €130,339 | €278,995 | +€148,657 | +114% |
| Financial debts | 43 | €79,766 | - | -€79,766 | |
| Credit institutions | 430/8 | €79,766 | - | -€79,766 | |
| Trade debts | 44 | €144,554 | €219,569 | +€75,015 | +51.9% |
| Suppliers | 440/4 | €144,554 | €219,569 | +€75,015 | +51.9% |
| Taxes, remuneration and social security | 45 | €105,766 | €82,169 | -€23,597 | -22.3% |
| Taxes | 450/3 | €1,217 | €186 | -€1,031 | -84.7% |
| Remuneration and social security | 454/9 | €104,549 | €81,983 | -€22,566 | -21.6% |
| Other amounts payable | 47/48 | €846 | €750 | -€96 | -11.3% |
| Remuneration, social security and pensions | 62 | €790,083 | €831,420 | +€41,337 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €232,677 | €262,224 | +€29,547 | +12.7% |
| Other operating charges | 640/8 | €11,507 | €17,361 | +€5,854 | +50.9% |
| Gross operating margin | 9900 | €1,504,735 | €1,207,640 | -€297,095 | -19.7% |
| Operating profit (loss) | 9901 | €470,468 | €96,635 | -€373,833 | -79.5% |
| Financial income | 75/76B | €606 | €23 | -€583 | -96.2% |
| Recurring financial income | 75 | €606 | €23 | -€583 | -96.2% |
| Financial charges | 65/66B | €25,922 | €31,548 | +€5,626 | +21.7% |
| Recurring financial charges | 65 | €25,922 | €31,548 | +€5,626 | +21.7% |
| Profit (loss) for the period before taxes | 9903 | €445,153 | €65,111 | -€380,042 | -85.4% |
| Income taxes | 67/77 | €111,297 | €14,500 | -€96,797 | -87.0% |
| Profit (loss) for the period | 9904 | €333,856 | €50,610 | -€283,245 | -84.8% |
| Profit (loss) for the period to be appropriated | 9905 | €333,856 | €50,610 | -€283,245 | -84.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.