J.V. SUPERCLEAN: 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.
J.V. SUPERCLEAN
Largest movements
- Cash +€12,785
up €12,785 (+48.0%), from €26,618 to €39,403
mainly Contributions, distributions and other (+€12,400) and Receivables within one year (+€11,675)
- Receivables within one year -€11,675
down €11,675 (-43.0%), from €27,142 to €15,466
of which Trade receivables: -€7,966
- Deferred charges and accrued income -€2,092
down €2,092 (-28.1%), from €7,456 to €5,364
- Tangible fixed assets -€1,636
down €1,636 (-11.5%), from €14,283 to €12,647
of which Other tangible fixed assets: -€907
- Tax, wage and social debts -€16,681
down €16,681 (-77.9%), from €21,403 to €4,722
of which Remuneration and social security: -€16,829
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Profit (loss) carried forward +€4,002
up €4,002 (+11.0%), from €36,376 to €40,378
- Debts after one year -€3,294
down €3,294 (-59.7%), from €5,514 to €2,220
- Current portion of long-term debt +€1,731
up €1,731 (+50,924%), from €3 to €1,735
- Staff costs -€30,556
down €30,556 (-33.6%), from €90,909 to €60,353
- Gross operating margin -€26,385
down €26,385 (-26.6%), from €99,058 to €72,673
- Taxes +€1,103
up €1,103 (+47.9%), from €2,301 to €3,403
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 | €75,574 | €72,956 | -€2,618 | -3.5% |
| Fixed assets | 21/28 | €14,358 | €12,722 | -€1,636 | -11.4% |
| Tangible fixed assets | 22/27 | €14,283 | €12,647 | -€1,636 | -11.5% |
| Plant, machinery and equipment | 23 | €789 | €551 | -€238 | -30.2% |
| Furniture and vehicles | 24 | €4,046 | €3,555 | -€491 | -12.1% |
| Other tangible fixed assets | 26 | €9,448 | €8,541 | -€907 | -9.6% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €61,216 | €60,234 | -€982 | -1.6% |
| Amounts receivable within one year | 40/41 | €27,142 | €15,466 | -€11,675 | -43.0% |
| Trade receivables | 40 | €23,072 | €15,106 | -€7,966 | -34.5% |
| Other amounts receivable | 41 | €4,070 | €360 | -€3,710 | -91.2% |
| Cash at bank and in hand | 54/58 | €26,618 | €39,403 | +€12,785 | +48.0% |
| Deferred charges and accrued income | 490/1 | €7,456 | €5,364 | -€2,092 | -28.1% |
| Total equity and liabilities | 10/49 | €75,574 | €72,956 | -€2,618 | -3.5% |
| Equity | 10/15 | €44,882 | €61,284 | +€16,402 | +36.5% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €2,306 | €2,306 | = | 0.0% |
| Non-distributable reserves | 130/1 | €408 | €408 | = | 0.0% |
| Reserves not available under the articles | 1311 | €408 | €408 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,898 | €1,898 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,376 | €40,378 | +€4,002 | +11.0% |
| Amounts payable | 17/49 | €30,692 | €11,672 | -€19,020 | -62.0% |
| Amounts payable after more than one year | 17 | €5,514 | €2,220 | -€3,294 | -59.7% |
| Financial debts | 170/4 | €5,514 | €2,220 | -€3,294 | -59.7% |
| Amounts payable within one year | 42/48 | €25,179 | €9,453 | -€15,726 | -62.5% |
| Current portion of amounts payable after more than one year | 42 | €3 | €1,735 | +€1,731 | +50,924% |
| Trade debts | 44 | €3,509 | €2,979 | -€530 | -15.1% |
| Suppliers | 440/4 | €3,509 | €2,979 | -€530 | -15.1% |
| Taxes, remuneration and social security | 45 | €21,403 | €4,722 | -€16,681 | -77.9% |
| Taxes | 450/3 | €3,308 | €3,456 | +€148 | +4.5% |
| Remuneration and social security | 454/9 | €18,095 | €1,266 | -€16,829 | -93.0% |
| Other amounts payable | 47/48 | €263 | €17 | -€246 | -93.6% |
| Non-recurring operating income | 76A | €3,006 | €0 | -€3,006 | -100% |
| Remuneration, social security and pensions | 62 | €90,909 | €60,353 | -€30,556 | -33.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,913 | €1,636 | -€277 | -14.5% |
| Other operating charges | 640/8 | €1,979 | €1,338 | -€641 | -32.4% |
| Gross operating margin | 9900 | €99,058 | €72,673 | -€26,385 | -26.6% |
| Operating profit (loss) | 9901 | €4,257 | €9,346 | +€5,089 | +120% |
| Financial income | 75/76B | €15 | €35 | +€20 | +131% |
| Recurring financial income | 75 | €15 | €35 | +€20 | +131% |
| Financial charges | 65/66B | €1,821 | €1,976 | +€155 | +8.5% |
| Recurring financial charges | 65 | €1,821 | €1,976 | +€155 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €2,451 | €7,405 | +€4,954 | +202% |
| Income taxes | 67/77 | €2,301 | €3,403 | +€1,103 | +47.9% |
| Profit (loss) for the period | 9904 | €151 | €4,002 | +€3,851 | +2,555% |
| Profit (loss) for the period to be appropriated | 9905 | €151 | €4,002 | +€3,851 | +2,555% |
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 29 October 2026 via checked.be.