DECLEAN - BELOEIL: 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.
DECLEAN - BELOEIL
Largest movements
- Receivables within one year -€186,895
down €186,895 (-96.0%), from €194,710 to €7,815
of which Trade receivables: -€178,952
- Cash +€114,537
up €114,537 (+580.6%), from €19,726 to €134,263
mainly Receivables within one year (+€186,895) and Current investments (+€70,000)
- Current investments -€70,000
down €70,000 (-100.0%), from €70,000 to €0
- Deferred charges and accrued income -€3,513
down €3,513 (-100.0%), from €3,513 to €0
- Reserves -€105,000
down €105,000 (-99.5%), from €105,509 to €509
- Trade debts -€29,758
down €29,758 (-98.2%), from €30,301 to €543
- Tax, wage and social debts -€20,452
down €20,452 (-99.8%), from €20,502 to €50
of which Remuneration and social security: -€17,086
- Profit (loss) carried forward +€12,795
up €12,795, from €0 to €12,795
- Other debts -€3,819
down €3,819 (-3.5%), from €110,000 to €106,181
- Gross operating margin -€616,075
down €616,075 (-97.3%), from €632,859 to €16,784
- Staff costs -€428,267
down €428,267 (-99.7%), from €429,482 to €1,215
- Taxes -€32,223
down €32,223 (-88.2%), from €36,539 to €4,316
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 | €288,312 | €142,078 | -€146,234 | -50.7% |
| Fixed assets | 21/28 | €363 | €0 | -€363 | -100.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €363 | €0 | -€363 | -100.0% |
| Current assets | 29/58 | €287,949 | €142,078 | -€145,871 | -50.7% |
| Amounts receivable within one year | 40/41 | €194,710 | €7,815 | -€186,895 | -96.0% |
| Trade receivables | 40 | €181,902 | €2,950 | -€178,952 | -98.4% |
| Other amounts receivable | 41 | €12,808 | €4,865 | -€7,943 | -62.0% |
| Current investments | 50/53 | €70,000 | €0 | -€70,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €19,726 | €134,263 | +€114,537 | +580.6% |
| Deferred charges and accrued income | 490/1 | €3,513 | €0 | -€3,513 | -100.0% |
| Total equity and liabilities | 10/49 | €288,312 | €142,078 | -€146,234 | -50.7% |
| Equity | 10/15 | €127,509 | €35,304 | -€92,205 | -72.3% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €105,509 | €509 | -€105,000 | -99.5% |
| Distributable reserves | 133 | €105,509 | €509 | -€105,000 | -99.5% |
| Profit (loss) carried forward | 14 | €0 | €12,795 | +€12,795 | |
| Amounts payable | 17/49 | €160,803 | €106,774 | -€54,029 | -33.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €160,803 | €106,774 | -€54,029 | -33.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €30,301 | €543 | -€29,758 | -98.2% |
| Suppliers | 440/4 | €30,301 | €543 | -€29,758 | -98.2% |
| Taxes, remuneration and social security | 45 | €20,502 | €50 | -€20,452 | -99.8% |
| Taxes | 450/3 | €3,416 | €50 | -€3,365 | -98.5% |
| Remuneration and social security | 454/9 | €17,086 | €0 | -€17,086 | -100.0% |
| Other amounts payable | 47/48 | €110,000 | €106,181 | -€3,819 | -3.5% |
| Non-recurring operating income | 76A | €157,441 | €0 | -€157,441 | -100.0% |
| Remuneration, social security and pensions | 62 | €429,482 | €1,215 | -€428,267 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,871 | €735 | -€1,136 | -60.7% |
| Gross operating margin | 9900 | €632,859 | €16,784 | -€616,075 | -97.3% |
| Operating profit (loss) | 9901 | €201,506 | €14,834 | -€186,671 | -92.6% |
| Financial income | 75/76B | €297 | €2,398 | +€2,101 | +708.1% |
| Recurring financial income | 75 | €297 | €2,398 | +€2,101 | +708.1% |
| Financial charges | 65/66B | €1,498 | €121 | -€1,377 | -91.9% |
| Recurring financial charges | 65 | €1,498 | €121 | -€1,377 | -91.9% |
| Profit (loss) for the period before taxes | 9903 | €200,304 | €17,110 | -€183,193 | -91.5% |
| Income taxes | 67/77 | €36,539 | €4,316 | -€32,223 | -88.2% |
| Profit (loss) for the period | 9904 | €163,765 | €12,795 | -€150,970 | -92.2% |
| Profit (loss) for the period to be appropriated | 9905 | €163,765 | €12,795 | -€150,970 | -92.2% |
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 3 October 2026 via checked.be.