MASTER CLEANER: 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.
MASTER CLEANER
Largest movements
- Cash +€3,134
up €3,134 (+6.2%), from €50,410 to €53,544
mainly Depreciation (+€13,547) and Net result for the year (+€10,657)
- Receivables within one year -€2,094
down €2,094 (-8.0%), from €26,307 to €24,213
of which Trade receivables: -€4,214
- Tangible fixed assets -€1,652
down €1,652 (-8.7%), from €18,990 to €17,338
of which Plant, machinery and equipment: -€937
- Deferred charges and accrued income +€1,156
up €1,156 (+25.7%), from €4,496 to €5,651
- Reserves +€10,657
up €10,657 (+21.4%), from €49,707 to €60,364
of which Distributable reserves: +€10,657
- Current portion of long-term debt +€7,175
up €7,175 (+115.0%), from €6,241 to €13,416
- Other debts -€5,955
down €5,955 (-83.0%), from €7,178 to €1,223
- Tax, wage and social debts -€4,631
down €4,631 (-25.6%), from €18,120 to €13,489
of which Taxes: -€4,498
- Trade debts -€3,529
down €3,529 (-65.6%), from €5,381 to €1,851
- Gross operating margin -€13,574
down €13,574 (-7.0%), from €193,220 to €179,647
- Other operating charges -€2,454
down €2,454 (-49.2%), from €4,991 to €2,536
- Taxes +€2,247
up €2,247 (+109.8%), from €2,046 to €4,294
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,400 | €108,943 | +€543 | +0.5% |
| Fixed assets | 21/28 | €21,187 | €19,535 | -€1,652 | -7.8% |
| Tangible fixed assets | 22/27 | €18,990 | €17,338 | -€1,652 | -8.7% |
| Plant, machinery and equipment | 23 | €1,311 | €373 | -€937 | -71.5% |
| Furniture and vehicles | 24 | €17,679 | €16,965 | -€715 | -4.0% |
| Financial fixed assets | 28 | €2,197 | €2,197 | = | 0.0% |
| Current assets | 29/58 | €87,213 | €89,408 | +€2,195 | +2.5% |
| Amounts receivable after more than one year | 29 | €6,000 | €6,000 | = | 0.0% |
| Other amounts receivable | 291 | €6,000 | €6,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €26,307 | €24,213 | -€2,094 | -8.0% |
| Trade receivables | 40 | €21,728 | €17,514 | -€4,214 | -19.4% |
| Other amounts receivable | 41 | €4,580 | €6,699 | +€2,120 | +46.3% |
| Cash at bank and in hand | 54/58 | €50,410 | €53,544 | +€3,134 | +6.2% |
| Deferred charges and accrued income | 490/1 | €4,496 | €5,651 | +€1,156 | +25.7% |
| Total equity and liabilities | 10/49 | €108,400 | €108,943 | +€543 | +0.5% |
| Equity | 10/15 | €68,307 | €78,964 | +€10,657 | +15.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €49,707 | €60,364 | +€10,657 | +21.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €49,707 | €60,364 | +€10,657 | +21.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €40,093 | €29,979 | -€10,114 | -25.2% |
| Amounts payable after more than one year | 17 | €3,173 | €0 | -€3,173 | -100.0% |
| Financial debts | 170/4 | €3,173 | €0 | -€3,173 | -100.0% |
| Amounts payable within one year | 42/48 | €36,920 | €29,979 | -€6,941 | -18.8% |
| Current portion of amounts payable after more than one year | 42 | €6,241 | €13,416 | +€7,175 | +115.0% |
| Trade debts | 44 | €5,381 | €1,851 | -€3,529 | -65.6% |
| Suppliers | 440/4 | €5,381 | €1,851 | -€3,529 | -65.6% |
| Taxes, remuneration and social security | 45 | €18,120 | €13,489 | -€4,631 | -25.6% |
| Taxes | 450/3 | €6,598 | €2,100 | -€4,498 | -68.2% |
| Remuneration and social security | 454/9 | €11,523 | €11,389 | -€134 | -1.2% |
| Other amounts payable | 47/48 | €7,178 | €1,223 | -€5,955 | -83.0% |
| Remuneration, social security and pensions | 62 | €149,754 | €148,123 | -€1,630 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,104 | €13,547 | -€558 | -4.0% |
| Other operating charges | 640/8 | €4,991 | €2,536 | -€2,454 | -49.2% |
| Gross operating margin | 9900 | €193,220 | €179,647 | -€13,574 | -7.0% |
| Operating profit (loss) | 9901 | €24,372 | €15,441 | -€8,931 | -36.6% |
| Financial income | 75/76B | €347 | €347 | +€0 | 0.0% |
| Recurring financial income | 75 | €347 | €347 | +€0 | 0.0% |
| Financial charges | 65/66B | €766 | €837 | +€71 | +9.3% |
| Recurring financial charges | 65 | €766 | €837 | +€71 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €23,953 | €14,951 | -€9,003 | -37.6% |
| Income taxes | 67/77 | €2,046 | €4,294 | +€2,247 | +109.8% |
| Profit (loss) for the period | 9904 | €21,907 | €10,657 | -€11,250 | -51.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,907 | €10,657 | -€11,250 | -51.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.