FORCLEAN: 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.
FORCLEAN
Largest movements
- Tangible fixed assets -€61,081
down €61,081 (-94.3%), from €64,755 to €3,675
of which Furniture and vehicles: -€59,560
- Receivables within one year -€37,230
down €37,230 (-15.9%), from €233,433 to €196,203
of which Trade receivables: -€21,604
- Cash +€25,947
up €25,947 (+82.4%), from €31,508 to €57,456
mainly Net result for the year (+€72,932) and Investment in fixed assets (net) (+€57,768)
- Trade debts -€84,093
down €84,093 (-53.8%), from €156,403 to €72,309
- Profit (loss) carried forward +€12,932
up €12,932 (+227.6%), from €5,682 to €18,614
- Tax, wage and social debts +€8,464
up €8,464 (+12.4%), from €68,285 to €76,749
of which Remuneration and social security: +€39,000
- Other debts -€7,987
down €7,987 (-11.7%), from €67,987 to €60,000
- Debts after one year -€4,254
down €4,254 (-46.2%), from €9,202 to €4,948
- Gross operating margin +€31,464
up €31,464 (+42.1%), from €74,705 to €106,169
- Taxes +€8,251
up €8,251 (+56.5%), from €14,603 to €22,853
- Depreciation -€7,245
down €7,245 (-68.6%), from €10,558 to €3,313
- Other operating charges +€1,949
up €1,949 (+44.7%), from €4,359 to €6,307
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 | €332,798 | €257,334 | -€75,465 | -22.7% |
| Fixed assets | 21/28 | €64,755 | €3,675 | -€61,081 | -94.3% |
| Tangible fixed assets | 22/27 | €64,755 | €3,675 | -€61,081 | -94.3% |
| Plant, machinery and equipment | 23 | €1,806 | €285 | -€1,521 | -84.2% |
| Furniture and vehicles | 24 | €62,949 | €3,389 | -€59,560 | -94.6% |
| Current assets | 29/58 | €268,043 | €253,659 | -€14,384 | -5.4% |
| Amounts receivable within one year | 40/41 | €233,433 | €196,203 | -€37,230 | -15.9% |
| Trade receivables | 40 | €202,415 | €180,811 | -€21,604 | -10.7% |
| Other amounts receivable | 41 | €31,018 | €15,392 | -€15,626 | -50.4% |
| Cash at bank and in hand | 54/58 | €31,508 | €57,456 | +€25,947 | +82.4% |
| Deferred charges and accrued income | 490/1 | €3,101 | - | -€3,101 | |
| Total equity and liabilities | 10/49 | €332,798 | €257,334 | -€75,465 | -22.7% |
| Equity | 10/15 | €26,142 | €39,074 | +€12,932 | +49.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,682 | €18,614 | +€12,932 | +227.6% |
| Amounts payable | 17/49 | €306,657 | €218,260 | -€88,396 | -28.8% |
| Amounts payable after more than one year | 17 | €9,202 | €4,948 | -€4,254 | -46.2% |
| Financial debts | 170/4 | €9,202 | €4,948 | -€4,254 | -46.2% |
| Amounts payable within one year | 42/48 | €297,455 | €213,313 | -€84,142 | -28.3% |
| Current portion of amounts payable after more than one year | 42 | €4,781 | €4,254 | -€526 | -11.0% |
| Trade debts | 44 | €156,403 | €72,309 | -€84,093 | -53.8% |
| Suppliers | 440/4 | €156,403 | €72,309 | -€84,093 | -53.8% |
| Taxes, remuneration and social security | 45 | €68,285 | €76,749 | +€8,464 | +12.4% |
| Taxes | 450/3 | €68,285 | €37,749 | -€30,536 | -44.7% |
| Remuneration and social security | 454/9 | - | €39,000 | +€39,000 | |
| Other amounts payable | 47/48 | €67,987 | €60,000 | -€7,987 | -11.7% |
| Non-recurring operating income | 76A | - | €26,631 | +€26,631 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,558 | €3,313 | -€7,245 | -68.6% |
| Other operating charges | 640/8 | €4,359 | €6,307 | +€1,949 | +44.7% |
| Gross operating margin | 9900 | €74,705 | €106,169 | +€31,464 | +42.1% |
| Operating profit (loss) | 9901 | €59,789 | €96,549 | +€36,760 | +61.5% |
| Financial charges | 65/66B | €998 | €764 | -€234 | -23.5% |
| Recurring financial charges | 65 | €998 | €764 | -€234 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €58,791 | €95,785 | +€36,994 | +62.9% |
| Income taxes | 67/77 | €14,603 | €22,853 | +€8,251 | +56.5% |
| Profit (loss) for the period | 9904 | €44,189 | €72,932 | +€28,743 | +65.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,189 | €72,932 | +€28,743 | +65.0% |
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 8 October 2026 via checked.be.