Master-Clean.be: 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.
Master-Clean.be
Largest movements
- Receivables within one year -€103,683
down €103,683 (-38.7%), from €268,016 to €164,333
of which Other amounts receivable: -€103,545
- Cash +€91,135
up €91,135 (+70.3%), from €129,645 to €220,781
mainly Receivables within one year (+€103,683) and Current investments (+€57,000)
- Current investments -€57,000
down €57,000 (-84.8%), from €67,187 to €10,187
- Tangible fixed assets +€7,261
up €7,261 (+3.1%), from €237,400 to €244,661
of which Furniture and vehicles: +€30,918
- Reserves -€48,767
down €48,767 (-14.4%), from €339,562 to €290,795
- Tax, wage and social debts -€32,210
down €32,210 (-22.3%), from €144,220 to €112,009
of which Remuneration and social security: -€41,008
- Trade debts +€30,283
up €30,283 (+470.7%), from €6,434 to €36,717
- Debts after one year -€21,667
down €21,667 (-11.8%), from €184,166 to €162,500
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Gross operating margin -€257,391
down €257,391 (-17.6%), from €1.5m to €1.2m
- Staff costs -€220,255
down €220,255 (-16.0%), from €1.4m to €1.2m
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 | €702,249 | €642,288 | -€59,961 | -8.5% |
| Fixed assets | 21/28 | €237,400 | €246,986 | +€9,586 | +4.0% |
| Tangible fixed assets | 22/27 | €237,400 | €244,661 | +€7,261 | +3.1% |
| Land and buildings | 22 | €212,327 | €188,670 | -€23,657 | -11.1% |
| Furniture and vehicles | 24 | €25,073 | €55,991 | +€30,918 | +123.3% |
| Financial fixed assets | 28 | - | €2,325 | +€2,325 | |
| Current assets | 29/58 | €464,849 | €395,301 | -€69,547 | -15.0% |
| Amounts receivable within one year | 40/41 | €268,016 | €164,333 | -€103,683 | -38.7% |
| Trade receivables | 40 | €164,471 | €164,333 | -€138 | -0.1% |
| Other amounts receivable | 41 | €103,545 | €0 | -€103,545 | -100.0% |
| Current investments | 50/53 | €67,187 | €10,187 | -€57,000 | -84.8% |
| Cash at bank and in hand | 54/58 | €129,645 | €220,781 | +€91,135 | +70.3% |
| Total equity and liabilities | 10/49 | €702,249 | €642,288 | -€59,961 | -8.5% |
| Equity | 10/15 | €345,762 | €309,395 | -€36,367 | -10.5% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Reserves | 13 | €339,562 | €290,795 | -€48,767 | -14.4% |
| Distributable reserves | 133 | €339,562 | €290,795 | -€48,767 | -14.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €356,487 | €332,893 | -€23,594 | -6.6% |
| Amounts payable after more than one year | 17 | €184,166 | €162,500 | -€21,667 | -11.8% |
| Financial debts | 170/4 | €184,166 | €162,500 | -€21,667 | -11.8% |
| Amounts payable within one year | 42/48 | €172,320 | €170,393 | -€1,927 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €21,667 | €21,667 | = | 0.0% |
| Trade debts | 44 | €6,434 | €36,717 | +€30,283 | +470.7% |
| Suppliers | 440/4 | €6,434 | €36,717 | +€30,283 | +470.7% |
| Taxes, remuneration and social security | 45 | €144,220 | €112,009 | -€32,210 | -22.3% |
| Taxes | 450/3 | €3,112 | €11,910 | +€8,798 | +282.7% |
| Remuneration and social security | 454/9 | €141,107 | €100,099 | -€41,008 | -29.1% |
| Remuneration, social security and pensions | 62 | €1,379,310 | €1,159,056 | -€220,255 | -16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,225 | €32,891 | +€6,666 | +25.4% |
| Other operating charges | 640/8 | €3,089 | €3,084 | -€5 | -0.1% |
| Gross operating margin | 9900 | €1,465,053 | €1,207,662 | -€257,391 | -17.6% |
| Operating profit (loss) | 9901 | €56,429 | €12,631 | -€43,798 | -77.6% |
| Financial income | 75/76B | €2,310 | €4,412 | +€2,102 | +91.0% |
| Recurring financial income | 75 | €2,310 | €4,412 | +€2,102 | +91.0% |
| Financial charges | 65/66B | €4,101 | €6,383 | +€2,282 | +55.7% |
| Recurring financial charges | 65 | €4,101 | €6,383 | +€2,282 | +55.7% |
| Profit (loss) for the period before taxes | 9903 | €54,638 | €10,660 | -€43,978 | -80.5% |
| Income taxes | 67/77 | €22,173 | €8,498 | -€13,676 | -61.7% |
| Profit (loss) for the period | 9904 | €32,464 | €2,162 | -€30,302 | -93.3% |
| Profit (loss) for the period to be appropriated | 9905 | €32,464 | €2,162 | -€30,302 | -93.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.