ITS C-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.
ITS C-CLEAN
Largest movements
- Receivables within one year -€34,788
down €34,788 (-33.9%), from €102,732 to €67,943
of which Trade receivables: -€35,286
- Stocks and contracts +€13,350
new in 2025: €13,350
- Tangible fixed assets -€3,910
down €3,910 (-25.2%), from €15,539 to €11,628
- Deferred charges and accrued income -€2,115
no longer reported in 2025 (was €2,115)
- Cash -€1,708
down €1,708 (-50.9%), from €3,356 to €1,648
mainly Trade debts (-€22,752) and Stocks and contracts (-€13,350)
- Trade debts -€22,752
down €22,752 (-21.6%), from €105,158 to €82,405
- Tax, wage and social debts -€9,963
down €9,963 (-23.4%), from €42,596 to €32,633
- Profit (loss) carried forward +€4,312
up €4,312 (+33.7%), from -€12,806 to -€8,494
- Staff costs +€281,096
up €281,096 (+32.5%), from €863,594 to €1.1m
- Gross operating margin +€226,559
up €226,559 (+24.3%), from €931,566 to €1.2m
- Financial charges -€12,549
down €12,549 (-75.4%), from €16,632 to €4,084
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 | €150,716 | €121,545 | -€29,171 | -19.4% |
| Fixed assets | 21/28 | €42,514 | €38,603 | -€3,910 | -9.2% |
| Tangible fixed assets | 22/27 | €15,539 | €11,628 | -€3,910 | -25.2% |
| Furniture and vehicles | 24 | €15,539 | €11,628 | -€3,910 | -25.2% |
| Financial fixed assets | 28 | €26,975 | €26,975 | = | 0.0% |
| Current assets | 29/58 | €108,202 | €82,941 | -€25,261 | -23.3% |
| Stocks and contracts in progress | 3 | - | €13,350 | +€13,350 | |
| Contracts in progress | 37 | - | €13,350 | +€13,350 | |
| Amounts receivable within one year | 40/41 | €102,732 | €67,943 | -€34,788 | -33.9% |
| Trade receivables | 40 | €90,652 | €55,366 | -€35,286 | -38.9% |
| Other amounts receivable | 41 | €12,079 | €12,577 | +€498 | +4.1% |
| Cash at bank and in hand | 54/58 | €3,356 | €1,648 | -€1,708 | -50.9% |
| Deferred charges and accrued income | 490/1 | €2,115 | - | -€2,115 | |
| Total equity and liabilities | 10/49 | €150,716 | €121,545 | -€29,171 | -19.4% |
| Equity | 10/15 | €2,194 | €6,506 | +€4,312 | +196.5% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,806 | -€8,494 | +€4,312 | +33.7% |
| Amounts payable | 17/49 | €148,522 | €115,038 | -€33,484 | -22.5% |
| Amounts payable within one year | 42/48 | €147,754 | €115,038 | -€32,715 | -22.1% |
| Trade debts | 44 | €105,158 | €82,405 | -€22,752 | -21.6% |
| Suppliers | 440/4 | €105,158 | €82,405 | -€22,752 | -21.6% |
| Taxes, remuneration and social security | 45 | €42,596 | €32,633 | -€9,963 | -23.4% |
| Remuneration and social security | 454/9 | €42,596 | €32,633 | -€9,963 | -23.4% |
| Accrued charges and deferred income | 492/3 | €768 | - | -€768 | |
| Remuneration, social security and pensions | 62 | €863,594 | €1,144,690 | +€281,096 | +32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,801 | €3,910 | +€109 | +2.9% |
| Other operating charges | 640/8 | €1,646 | €1,682 | +€36 | +2.2% |
| Gross operating margin | 9900 | €931,566 | €1,158,125 | +€226,559 | +24.3% |
| Operating profit (loss) | 9901 | €62,526 | €7,843 | -€54,682 | -87.5% |
| Financial income | 75/76B | €291 | €553 | +€261 | +89.7% |
| Recurring financial income | 75 | €291 | €553 | +€261 | +89.7% |
| Financial charges | 65/66B | €16,632 | €4,084 | -€12,549 | -75.4% |
| Recurring financial charges | 65 | €16,632 | €4,084 | -€12,549 | -75.4% |
| Profit (loss) for the period before taxes | 9903 | €46,185 | €4,312 | -€41,872 | -90.7% |
| Profit (loss) for the period | 9904 | €46,185 | €4,312 | -€41,872 | -90.7% |
| Profit (loss) for the period to be appropriated | 9905 | €46,185 | €4,312 | -€41,872 | -90.7% |
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.