IAM CLEAN: 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.
IAM CLEAN
Largest movements
- Receivables within one year -€25,241
down €25,241 (-21.1%), from €119,808 to €94,568
of which Trade receivables: -€26,066
- Tangible fixed assets -€2,351
down €2,351 (-46.4%), from €5,067 to €2,716
- Trade debts -€19,761
down €19,761 (-36.4%), from €54,223 to €34,462
- Other debts -€10,000
down €10,000 (-66.7%), from €15,000 to €5,000
- Profit (loss) carried forward +€4,838
up €4,838 (+10.6%), from €45,845 to €50,683
- Tax, wage and social debts -€2,054
down €2,054 (-20.4%), from €10,058 to €8,004
of which Remuneration and social security: -€3,206
- Turnover -€74,484
down €74,484 (-21.0%), from €353,858 to €279,374
- Purchases and services -€69,965
down €69,965 (-30.0%), from €232,856 to €162,891
- Staff costs +€27,485
up €27,485 (+38.4%), from €71,547 to €99,032
- Taxes -€7,051
down €7,051 (-83.8%), from €8,417 to €1,366
- Gross operating margin -€4,519
down €4,519 (-3.7%), from €121,002 to €116,482
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 | €126,889 | €99,912 | -€26,977 | -21.3% |
| Fixed assets | 21/28 | €5,908 | €3,557 | -€2,351 | -39.8% |
| Tangible fixed assets | 22/27 | €5,067 | €2,716 | -€2,351 | -46.4% |
| Furniture and vehicles | 24 | €5,067 | €2,716 | -€2,351 | -46.4% |
| Financial fixed assets | 28 | €841 | €841 | = | 0.0% |
| Current assets | 29/58 | €120,982 | €96,356 | -€24,626 | -20.4% |
| Amounts receivable within one year | 40/41 | €119,808 | €94,568 | -€25,241 | -21.1% |
| Trade receivables | 40 | €91,630 | €65,564 | -€26,066 | -28.4% |
| Other amounts receivable | 41 | €28,178 | €29,004 | +€825 | +2.9% |
| Cash at bank and in hand | 54/58 | €298 | €1,305 | +€1,006 | +337.6% |
| Deferred charges and accrued income | 490/1 | €875 | €484 | -€392 | -44.7% |
| Total equity and liabilities | 10/49 | €126,889 | €99,912 | -€26,977 | -21.3% |
| Equity | 10/15 | €47,608 | €52,446 | +€4,838 | +10.2% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €563 | €563 | = | 0.0% |
| Distributable reserves | 133 | €563 | €563 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,845 | €50,683 | +€4,838 | +10.6% |
| Amounts payable | 17/49 | €79,282 | €47,466 | -€31,815 | -40.1% |
| Amounts payable within one year | 42/48 | €79,282 | €47,466 | -€31,815 | -40.1% |
| Trade debts | 44 | €54,223 | €34,462 | -€19,761 | -36.4% |
| Suppliers | 440/4 | €54,223 | €34,462 | -€19,761 | -36.4% |
| Taxes, remuneration and social security | 45 | €10,058 | €8,004 | -€2,054 | -20.4% |
| Taxes | 450/3 | €6,777 | €7,929 | +€1,152 | +17.0% |
| Remuneration and social security | 454/9 | €3,281 | €75 | -€3,206 | -97.7% |
| Other amounts payable | 47/48 | €15,000 | €5,000 | -€10,000 | -66.7% |
| Turnover | 70 | €353,858 | €279,374 | -€74,484 | -21.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €232,856 | €162,891 | -€69,965 | -30.0% |
| Remuneration, social security and pensions | 62 | €71,547 | €99,032 | +€27,485 | +38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,600 | €5,725 | +€1,125 | +24.4% |
| Other operating charges | 640/8 | €947 | €349 | -€598 | -63.1% |
| Gross operating margin | 9900 | €121,002 | €116,482 | -€4,519 | -3.7% |
| Operating profit (loss) | 9901 | €43,908 | €11,376 | -€32,531 | -74.1% |
| Financial charges | 65/66B | €159 | €172 | +€13 | +8.0% |
| Recurring financial charges | 65 | €159 | €172 | +€13 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €43,748 | €11,204 | -€32,544 | -74.4% |
| Income taxes | 67/77 | €8,417 | €1,366 | -€7,051 | -83.8% |
| Profit (loss) for the period | 9904 | €35,331 | €9,838 | -€25,492 | -72.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,331 | €9,838 | -€25,492 | -72.2% |
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.