PRO MASTER 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.
PRO MASTER CLEAN
Largest movements
- Tangible fixed assets +€37,281
up €37,281 (+8692.4%), from €429 to €37,710
of which Furniture and vehicles: +€36,484
- Receivables within one year +€7,891
up €7,891 (+92.3%), from €8,553 to €16,444
of which Trade receivables: +€8,768
- Cash -€4,048
down €4,048 (-36.9%), from €10,985 to €6,937
mainly Investment in fixed assets (net) (-€44,418) and Receivables within one year (-€7,891)
- Stocks and contracts -€3,296
down €3,296 (-43.6%), from €7,554 to €4,258
- Deferred charges and accrued income -€742
down €742 (-40.0%), from €1,853 to €1,111
- Debts after one year +€26,738
new in 2025: €26,738
- Profit (loss) carried forward +€9,759
up €9,759 (+8178.2%), from €119 to €9,878
- Trade debts -€4,057
down €4,057 (-61.4%), from €6,606 to €2,549
- Other debts +€3,591
new in 2025: €3,591
- Current portion of long-term debt +€1,557
up €1,557 (+25.5%), from €6,115 to €7,671
- Gross operating margin +€19,408
up €19,408 (+109.4%), from €17,746 to €37,153
- Staff costs +€4,187
up €4,187 (+57.2%), from €7,319 to €11,506
- Depreciation -€2,716
down €2,716 (-27.6%), from €9,853 to €7,138
- Other operating charges +€1,504
up €1,504 (+133.0%), from €1,131 to €2,635
- Financial charges +€1,394
up €1,394 (+100.7%), from €1,383 to €2,777
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 | €29,399 | €66,485 | +€37,086 | +126.1% |
| Fixed assets | 21/28 | €454 | €37,735 | +€37,281 | +8213.6% |
| Tangible fixed assets | 22/27 | €429 | €37,710 | +€37,281 | +8692.4% |
| Plant, machinery and equipment | 23 | €429 | €1,226 | +€797 | +185.8% |
| Furniture and vehicles | 24 | - | €36,484 | +€36,484 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €28,945 | €28,750 | -€195 | -0.7% |
| Stocks and contracts in progress | 3 | €7,554 | €4,258 | -€3,296 | -43.6% |
| Stocks | 30/36 | €7,554 | €4,258 | -€3,296 | -43.6% |
| Amounts receivable within one year | 40/41 | €8,553 | €16,444 | +€7,891 | +92.3% |
| Trade receivables | 40 | €7,486 | €16,254 | +€8,768 | +117.1% |
| Other amounts receivable | 41 | €1,068 | €191 | -€877 | -82.1% |
| Cash at bank and in hand | 54/58 | €10,985 | €6,937 | -€4,048 | -36.9% |
| Deferred charges and accrued income | 490/1 | €1,853 | €1,111 | -€742 | -40.0% |
| Total equity and liabilities | 10/49 | €29,399 | €66,485 | +€37,086 | +126.1% |
| Equity | 10/15 | €14,319 | €24,078 | +€9,759 | +68.2% |
| Contributions | 10/11 | €14,200 | €14,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119 | €9,878 | +€9,759 | +8178.2% |
| Amounts payable | 17/49 | €15,080 | €42,407 | +€27,327 | +181.2% |
| Amounts payable after more than one year | 17 | - | €26,738 | +€26,738 | |
| Financial debts | 170/4 | - | €26,738 | +€26,738 | |
| Amounts payable within one year | 42/48 | €15,080 | €15,669 | +€589 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €6,115 | €7,671 | +€1,557 | +25.5% |
| Trade debts | 44 | €6,606 | €2,549 | -€4,057 | -61.4% |
| Suppliers | 440/4 | €6,606 | €2,549 | -€4,057 | -61.4% |
| Taxes, remuneration and social security | 45 | €2,359 | €1,858 | -€501 | -21.2% |
| Taxes | 450/3 | €1,759 | €1,858 | +€99 | +5.6% |
| Remuneration and social security | 454/9 | €600 | - | -€600 | |
| Other amounts payable | 47/48 | - | €3,591 | +€3,591 | |
| Non-recurring operating income | 76A | €4,959 | €16,290 | +€11,331 | +228.5% |
| Remuneration, social security and pensions | 62 | €7,319 | €11,506 | +€4,187 | +57.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,853 | €7,138 | -€2,716 | -27.6% |
| Other operating charges | 640/8 | €1,131 | €2,635 | +€1,504 | +133.0% |
| Non-recurring operating charges | 66A | €716 | - | -€716 | |
| Gross operating margin | 9900 | €17,746 | €37,153 | +€19,408 | +109.4% |
| Operating profit (loss) | 9901 | -€1,273 | €15,875 | +€17,148 | |
| Financial income | 75/76B | €31 | €130 | +€99 | +315.4% |
| Recurring financial income | 75 | €31 | €130 | +€99 | +315.4% |
| Financial charges | 65/66B | €1,383 | €2,777 | +€1,394 | +100.7% |
| Recurring financial charges | 65 | €1,383 | €2,777 | +€1,394 | +100.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,625 | €13,228 | +€15,853 | |
| Income taxes | 67/77 | €4,432 | €3,469 | -€963 | -21.7% |
| Profit (loss) for the period | 9904 | -€7,057 | €9,759 | +€16,816 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,057 | €9,759 | +€16,816 |
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 30 September 2026 via checked.be.