HANDSPOWER CLEANING SERVICES: 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.
HANDSPOWER CLEANING SERVICES
Largest movements
- Receivables within one year -€25,372
down €25,372 (-80.3%), from €31,587 to €6,215
of which Trade receivables: -€25,208
- Cash +€22,055
up €22,055 (+149%), from €14,829 to €36,884
mainly Receivables within one year (+€25,372) and Depreciation (+€4,365)
- Tangible fixed assets -€4,365
down €4,365 (-46.5%), from €9,394 to €5,030
- Trade debts -€14,362
down €14,362 (-87.9%), from €16,330 to €1,968
- Other debts +€3,683
new in 2025: €3,683
- Profit (loss) carried forward +€1,647
up €1,647 (+4.3%), from €38,286 to €39,933
- Tax, wage and social debts +€823
up €823 (+114%), from €721 to €1,544
- Purchases and services +€6,054
up €6,054 (+4.6%), from €131,121 to €137,175
- Gross operating margin +€2,637
up €2,637 (+62.2%), from €4,241 to €6,878
- Depreciation +€922
up €922 (+26.8%), from €3,443 to €4,365
- Taxes +€430
up €430 (+633%), from €68 to €497
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.
Derived cash bridge
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 | €56,337 | €48,128 | -€8,209 | -14.6% |
| Fixed assets | 21/28 | €9,394 | €5,030 | -€4,365 | -46.5% |
| Tangible fixed assets | 22/27 | €9,394 | €5,030 | -€4,365 | -46.5% |
| Plant, machinery and equipment | 23 | €9,394 | €5,030 | -€4,365 | -46.5% |
| Current assets | 29/58 | €46,942 | €43,099 | -€3,844 | -8.2% |
| Amounts receivable within one year | 40/41 | €31,587 | €6,215 | -€25,372 | -80.3% |
| Trade receivables | 40 | €31,423 | €6,215 | -€25,208 | -80.2% |
| Other amounts receivable | 41 | €165 | - | -€165 | |
| Cash at bank and in hand | 54/58 | €14,829 | €36,884 | +€22,055 | +149% |
| Deferred charges and accrued income | 490/1 | €527 | - | -€527 | |
| Total equity and liabilities | 10/49 | €56,337 | €48,128 | -€8,209 | -14.6% |
| Equity | 10/15 | €39,286 | €40,933 | +€1,647 | +4.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,286 | €39,933 | +€1,647 | +4.3% |
| Amounts payable | 17/49 | €17,051 | €7,196 | -€9,855 | -57.8% |
| Amounts payable within one year | 42/48 | €17,051 | €7,196 | -€9,855 | -57.8% |
| Trade debts | 44 | €16,330 | €1,968 | -€14,362 | -87.9% |
| Suppliers | 440/4 | €16,330 | €1,968 | -€14,362 | -87.9% |
| Taxes, remuneration and social security | 45 | €721 | €1,544 | +€823 | +114% |
| Taxes | 450/3 | €721 | €1,544 | +€823 | +114% |
| Other amounts payable | 47/48 | - | €3,683 | +€3,683 | |
| Goods, raw materials, services and sundry goods | 60/61 | €131,121 | €137,175 | +€6,054 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,443 | €4,365 | +€922 | +26.8% |
| Other operating charges | 640/8 | €248 | €223 | -€24 | -9.8% |
| Gross operating margin | 9900 | €4,241 | €6,878 | +€2,637 | +62.2% |
| Operating profit (loss) | 9901 | €550 | €2,290 | +€1,740 | +316% |
| Financial income | 75/76B | €1 | €1 | -€1 | -64.1% |
| Recurring financial income | 75 | €1 | €1 | -€1 | -64.1% |
| Financial charges | 65/66B | €116 | €146 | +€31 | +26.8% |
| Recurring financial charges | 65 | €116 | €146 | +€31 | +26.8% |
| Profit (loss) for the period before taxes | 9903 | €436 | €2,144 | +€1,708 | +391% |
| Income taxes | 67/77 | €68 | €497 | +€430 | +633% |
| Profit (loss) for the period | 9904 | €369 | €1,647 | +€1,278 | +347% |
| Profit (loss) for the period to be appropriated | 9905 | €369 | €1,647 | +€1,278 | +347% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.