H.M. CLEAN: what changed
Two financial 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.
H.M. CLEAN
Largest movements
- Receivables within one year +€31,218
up €31,218 (+28.6%), from €109,234 to €140,452
of which Trade receivables: +€36,734
- Tangible fixed assets +€6,067
new in 2024: €6,067
- Cash -€2,773
down €2,773 (-13.4%), from €20,719 to €17,947
mainly Receivables within one year (-€31,218) and Contributions, distributions and other (-€10,000)
- Profit (loss) carried forward +€16,584
up €16,584 (+28.0%), from €59,314 to €75,898
- Trade debts +€10,942
up €10,942 (+37.7%), from €28,995 to €39,937
- Other debts +€8,983
up €8,983 (+180%), from €5,000 to €13,983
- Tax, wage and social debts -€1,996
down €1,996 (-12.3%), from €16,184 to €14,188
of which Remuneration and social security: -€3,613
- Gross operating margin +€19,335
up €19,335 (+19.3%), from €100,364 to €119,700
- Staff costs +€3,396
up €3,396 (+4.0%), from €83,875 to €87,271
- Taxes +€1,713
up €1,713 (+58.4%), from €2,933 to €4,646
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €129,953 | €164,465 | +€34,512 | +26.6% |
| Fixed assets | 21/28 | - | €6,067 | +€6,067 | |
| Tangible fixed assets | 22/27 | - | €6,067 | +€6,067 | |
| Furniture and vehicles | 24 | - | €6,067 | +€6,067 | |
| Current assets | 29/58 | €129,953 | €158,399 | +€28,445 | +21.9% |
| Amounts receivable within one year | 40/41 | €109,234 | €140,452 | +€31,218 | +28.6% |
| Trade receivables | 40 | €101,042 | €137,776 | +€36,734 | +36.4% |
| Other amounts receivable | 41 | €8,192 | €2,676 | -€5,516 | -67.3% |
| Cash at bank and in hand | 54/58 | €20,719 | €17,947 | -€2,773 | -13.4% |
| Total equity and liabilities | 10/49 | €129,953 | €164,465 | +€34,512 | +26.6% |
| Equity | 10/15 | €79,774 | €96,358 | +€16,584 | +20.8% |
| Contributions | 10/11 | €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 | €59,314 | €75,898 | +€16,584 | +28.0% |
| Amounts payable | 17/49 | €50,179 | €68,108 | +€17,928 | +35.7% |
| Amounts payable within one year | 42/48 | €50,179 | €68,108 | +€17,928 | +35.7% |
| Trade debts | 44 | €28,995 | €39,937 | +€10,942 | +37.7% |
| Suppliers | 440/4 | €28,995 | €39,937 | +€10,942 | +37.7% |
| Taxes, remuneration and social security | 45 | €16,184 | €14,188 | -€1,996 | -12.3% |
| Taxes | 450/3 | €5,956 | €7,572 | +€1,616 | +27.1% |
| Remuneration and social security | 454/9 | €10,229 | €6,616 | -€3,613 | -35.3% |
| Other amounts payable | 47/48 | €5,000 | €13,983 | +€8,983 | +180% |
| Non-recurring operating income | 76A | €596 | - | -€596 | |
| Remuneration, social security and pensions | 62 | €83,875 | €87,271 | +€3,396 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €326 | +€326 | |
| Other operating charges | 640/8 | €221 | €50 | -€171 | -77.4% |
| Gross operating margin | 9900 | €100,364 | €119,700 | +€19,335 | +19.3% |
| Operating profit (loss) | 9901 | €16,268 | €32,053 | +€15,785 | +97.0% |
| Financial charges | 65/66B | €557 | €824 | +€267 | +47.9% |
| Recurring financial charges | 65 | €557 | €824 | +€267 | +47.9% |
| Profit (loss) for the period before taxes | 9903 | €15,711 | €31,229 | +€15,518 | +98.8% |
| Income taxes | 67/77 | €2,933 | €4,646 | +€1,713 | +58.4% |
| Profit (loss) for the period | 9904 | €12,778 | €26,584 | +€13,805 | +108% |
| Profit (loss) for the period to be appropriated | 9905 | €12,778 | €26,584 | +€13,805 | +108% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.