KAUFFMAN CLEANING: 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.
What changed
KAUFFMAN CLEANING
NACE 28.296, Manufacture of machinery and equipment not elsewhere classified
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€168,132
2024 · -€85,155-€82,977
Equity
-€646,915
2024 · -€478,783-€168,132
Cash
€12,675
2024 · €19,816-€7,141
Balance sheet total
€1.1m
2024 · €1.2m-€122,200
Largest movements
Assets
- Receivables within one year -€84,713
down €84,713 (-35.0%), from €242,238 to €157,525
of which Trade receivables: -€85,435
- Tangible fixed assets -€57,268
down €57,268 (-10.6%), from €540,681 to €483,413
of which Land and buildings: -€42,175
- Stocks and contracts +€27,703
up €27,703 (+6.4%), from €432,138 to €459,842
Equity and liabilities
- Profit (loss) carried forward -€164,496
down €164,496 (-23.5%), from -€699,598 to -€864,095
- Debts after one year +€113,446
up €113,446 (+8.3%), from €1.4m to €1.5m
of which Other amounts payable: +€125,500
- Trade debts -€33,258
down €33,258 (-27.0%), from €123,167 to €89,908
- Current portion of long-term debt -€30,326
down €30,326 (-71.6%), from €42,380 to €12,054
Income statement
- Gross operating margin -€70,201
down €70,201 (-34.0%), from €206,172 to €135,971
- Staff costs +€19,769
up €19,769 (+9.3%), from €211,449 to €231,218
- Depreciation -€5,789
down €5,789 (-9.3%), from €62,197 to €56,407
- Financial charges -€3,178
down €3,178 (-26.7%), from €11,881 to €8,703
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.
Result 2024
-€85,155
Gross operating margin
-€70,201
Staff costs
-€19,769
Depreciation
+€5,789
Other operating charges
-€1,728
Other operating items
-€63
Financial income
-€9
Financial charges
+€3,178
Taxes
-€175
Result 2025
-€168,132
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€91,223
Investment
+€860
Financing
+€83,222
Cash 2024
€19,816
From operations (derived)
-€91,223
Net result for the year
-€168,132
Depreciation
+€56,407
Stocks and contracts
-€27,703
Receivables within one year
+€84,713
Deferred charges and accrued income
+€781
Provisions
-€1,818
Trade debts
-€33,258
Tax, wage and social debts
+€1,448
Accrued charges and deferred income
-€3,661
Investment (derived)
+€860
Investment in fixed assets (net)
+€860
Financing
+€83,222
Debts after one year
+€113,446
Current portion of long-term debt
-€30,326
Short-term financial debts
+€102
Cash 2025
€12,675
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,244,811 | €1,122,611 | -€122,200 | -9.8% |
| Fixed assets | 21/28 | €540,681 | €483,413 | -€57,268 | -10.6% |
| Tangible fixed assets | 22/27 | €540,681 | €483,413 | -€57,268 | -10.6% |
| Land and buildings | 22 | €444,734 | €402,559 | -€42,175 | -9.5% |
| Plant, machinery and equipment | 23 | €94,206 | €80,496 | -€13,710 | -14.6% |
| Furniture and vehicles | 24 | €1,740 | €357 | -€1,383 | -79.5% |
| Current assets | 29/58 | €704,131 | €639,199 | -€64,932 | -9.2% |
| Stocks and contracts in progress | 3 | €432,138 | €459,842 | +€27,703 | +6.4% |
| Stocks | 30/36 | €432,138 | €459,842 | +€27,703 | +6.4% |
| Amounts receivable within one year | 40/41 | €242,238 | €157,525 | -€84,713 | -35.0% |
| Trade receivables | 40 | €241,089 | €155,654 | -€85,435 | -35.4% |
| Other amounts receivable | 41 | €1,150 | €1,872 | +€722 | +62.8% |
| Cash at bank and in hand | 54/58 | €19,816 | €12,675 | -€7,141 | -36.0% |
| Deferred charges and accrued income | 490/1 | €9,938 | €9,157 | -€781 | -7.9% |
| Total equity and liabilities | 10/49 | €1,244,811 | €1,122,611 | -€122,200 | -9.8% |
| Equity | 10/15 | -€478,783 | -€646,915 | -€168,132 | -35.1% |
| Contributions | 10/11 | €187,000 | €187,000 | = | 0.0% |
| Capital | 10 | €187,000 | €187,000 | = | 0.0% |
| Issued capital | 100 | €187,000 | €187,000 | = | 0.0% |
| Reserves | 13 | €33,816 | €30,180 | -€3,636 | -10.8% |
| Tax-exempt reserves | 132 | €33,816 | €30,180 | -€3,636 | -10.8% |
| Profit (loss) carried forward | 14 | -€699,598 | -€864,095 | -€164,496 | -23.5% |
| Provisions and deferred taxes | 16 | €17,999 | €16,181 | -€1,818 | -10.1% |
| Deferred taxes | 168 | €17,999 | €16,181 | -€1,818 | -10.1% |
| Amounts payable | 17/49 | €1,705,595 | €1,753,346 | +€47,751 | +2.8% |
| Amounts payable after more than one year | 17 | €1,363,054 | €1,476,500 | +€113,446 | +8.3% |
| Financial debts | 170/4 | €12,054 | - | -€12,054 | |
| Other amounts payable | 178/9 | €1,351,000 | €1,476,500 | +€125,500 | +9.3% |
| Amounts payable within one year | 42/48 | €337,180 | €275,146 | -€62,034 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €42,380 | €12,054 | -€30,326 | -71.6% |
| Financial debts | 43 | €127,000 | €127,102 | +€102 | +0.1% |
| Other loans | 439 | €127,000 | €127,102 | +€102 | +0.1% |
| Trade debts | 44 | €123,167 | €89,908 | -€33,258 | -27.0% |
| Suppliers | 440/4 | €123,167 | €89,908 | -€33,258 | -27.0% |
| Taxes, remuneration and social security | 45 | €42,641 | €44,088 | +€1,448 | +3.4% |
| Taxes | 450/3 | €8,836 | €6,236 | -€2,601 | -29.4% |
| Remuneration and social security | 454/9 | €33,804 | €37,853 | +€4,048 | +12.0% |
| Other amounts payable | 47/48 | €1,993 | €1,993 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €5,361 | €1,700 | -€3,661 | -68.3% |
| Remuneration, social security and pensions | 62 | €211,449 | €231,218 | +€19,769 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,197 | €56,407 | -€5,789 | -9.3% |
| Other operating charges | 640/8 | €7,384 | €9,113 | +€1,728 | +23.4% |
| Non-recurring operating charges | 66A | - | €63 | +€63 | |
| Gross operating margin | 9900 | €206,172 | €135,971 | -€70,201 | -34.0% |
| Operating profit (loss) | 9901 | -€74,859 | -€160,831 | -€85,972 | -115% |
| Financial income | 75/76B | €10 | €1 | -€9 | -85.8% |
| Recurring financial income | 75 | €10 | €1 | -€9 | -85.8% |
| Financial charges | 65/66B | €11,881 | €8,703 | -€3,178 | -26.7% |
| Recurring financial charges | 65 | €11,881 | €8,703 | -€3,178 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | -€86,730 | -€169,533 | -€82,802 | -95.5% |
| Transfer from deferred taxes | 780 | €1,818 | €1,818 | = | 0.0% |
| Income taxes | 67/77 | €243 | €418 | +€175 | +72.0% |
| Profit (loss) for the period | 9904 | -€85,155 | -€168,132 | -€82,977 | -97.4% |
| Transfer from tax-exempt reserves | 789 | €3,636 | €3,636 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€81,519 | -€164,496 | -€82,977 | -102% |
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 17 October 2026 via checked.be.