PROFESSIONAL CLEANING SERVICES: 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
PROFESSIONAL CLEANING SERVICES
NACE 81.230, Other cleaning activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€8,926
2024 · -€24,214+€33,140
Equity
€163,719
2024 · €154,793+€8,926
Cash
€14,513
2024 · €13,432+€1,081
Balance sheet total
€540,796
2024 · €535,949+€4,847
Largest movements
Assets
- Tangible fixed assets +€37,317
up €37,317 (+18.0%), from €206,750 to €244,067
of which Land and buildings: +€23,122
- Receivables within one year -€26,582
down €26,582 (-8.7%), from €305,193 to €278,611
of which Trade receivables: -€27,574
- Deferred charges and accrued income -€6,968
down €6,968 (-67.6%), from €10,303 to €3,335
Equity and liabilities
- Trade debts -€24,081
down €24,081 (-20.8%), from €115,628 to €91,547
- Debts after one year +€22,111
up €22,111 (+13.6%), from €162,247 to €184,358
- Reserves +€8,926
up €8,926 (+6.6%), from €136,193 to €145,119
of which Distributable reserves: +€10,366
Income statement
- Gross operating margin +€19,314
up €19,314 (+10.0%), from €193,027 to €212,341
- Staff costs -€6,333
down €6,333 (-5.7%), from €110,298 to €103,965
- Other operating charges +€2,207
up €2,207 (+30.4%), from €7,271 to €9,478
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
-€24,214
Gross operating margin
+€19,314
Staff costs
+€6,333
Depreciation
+€2,080
Other operating charges
-€2,207
Other operating items
+€9,000
Financial income
+€998
Financial charges
+€1,113
Taxes
-€2,040
Deferred taxes and other
-€1,451
Result 2025
€8,926
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
+€101,365
Investment
-€117,727
Financing
+€17,443
Cash 2024
€13,432
From operations (derived)
+€101,365
Net result for the year
+€8,926
Depreciation
+€80,411
Receivables within one year
+€26,582
Deferred charges and accrued income
+€6,968
Provisions
-€360
Trade debts
-€24,081
Tax, wage and social debts
+€2,450
Other debts
+€469
Investment (derived)
-€117,727
Investment in fixed assets (net)
-€117,727
Financing
+€17,443
Debts after one year
+€22,111
Current portion of long-term debt
-€4,668
Cash 2025
€14,513
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €535,949 | €540,796 | +€4,847 | +0.9% |
| Fixed assets | 21/28 | €207,020 | €244,337 | +€37,317 | +18.0% |
| Tangible fixed assets | 22/27 | €206,750 | €244,067 | +€37,317 | +18.0% |
| Land and buildings | 22 | €17,463 | €40,584 | +€23,122 | +132% |
| Plant, machinery and equipment | 23 | €10,218 | €10,536 | +€319 | +3.1% |
| Furniture and vehicles | 24 | €179,070 | €192,947 | +€13,877 | +7.7% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €328,928 | €296,459 | -€32,470 | -9.9% |
| Amounts receivable within one year | 40/41 | €305,193 | €278,611 | -€26,582 | -8.7% |
| Trade receivables | 40 | €299,934 | €272,360 | -€27,574 | -9.2% |
| Other amounts receivable | 41 | €5,260 | €6,251 | +€992 | +18.9% |
| Cash at bank and in hand | 54/58 | €13,432 | €14,513 | +€1,081 | +8.0% |
| Deferred charges and accrued income | 490/1 | €10,303 | €3,335 | -€6,968 | -67.6% |
| Total equity and liabilities | 10/49 | €535,949 | €540,796 | +€4,847 | +0.9% |
| Equity | 10/15 | €154,793 | €163,719 | +€8,926 | +5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €136,193 | €145,119 | +€8,926 | +6.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €28,976 | €27,536 | -€1,440 | -5.0% |
| Distributable reserves | 133 | €107,217 | €117,583 | +€10,366 | +9.7% |
| Provisions and deferred taxes | 16 | €1,369 | €1,009 | -€360 | -26.3% |
| Deferred taxes | 168 | €1,369 | €1,009 | -€360 | -26.3% |
| Amounts payable | 17/49 | €379,787 | €376,068 | -€3,719 | -1.0% |
| Amounts payable after more than one year | 17 | €162,247 | €184,358 | +€22,111 | +13.6% |
| Financial debts | 170/4 | €162,247 | €184,358 | +€22,111 | +13.6% |
| Amounts payable within one year | 42/48 | €216,537 | €190,707 | -€25,830 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €57,599 | €52,931 | -€4,668 | -8.1% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €115,628 | €91,547 | -€24,081 | -20.8% |
| Suppliers | 440/4 | €115,628 | €91,547 | -€24,081 | -20.8% |
| Taxes, remuneration and social security | 45 | €9,829 | €12,278 | +€2,450 | +24.9% |
| Taxes | 450/3 | €306 | €4,526 | +€4,220 | +1,378% |
| Remuneration and social security | 454/9 | €9,522 | €7,752 | -€1,770 | -18.6% |
| Other amounts payable | 47/48 | €33,482 | €33,951 | +€469 | +1.4% |
| Accrued charges and deferred income | 492/3 | €1,003 | €1,003 | = | 0.0% |
| Non-recurring operating income | 76A | €3,000 | €15,000 | +€12,000 | +400% |
| Remuneration, social security and pensions | 62 | €110,298 | €103,965 | -€6,333 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,491 | €80,411 | -€2,080 | -2.5% |
| Other operating charges | 640/8 | €7,271 | €9,478 | +€2,207 | +30.4% |
| Non-recurring operating charges | 66A | €9,000 | €0 | -€9,000 | -100% |
| Gross operating margin | 9900 | €193,027 | €212,341 | +€19,314 | +10.0% |
| Operating profit (loss) | 9901 | -€16,032 | €18,488 | +€34,520 | |
| Financial income | 75/76B | €0 | €998 | +€998 | |
| Recurring financial income | 75 | €0 | €998 | +€998 | |
| Financial charges | 65/66B | €9,615 | €8,502 | -€1,113 | -11.6% |
| Recurring financial charges | 65 | €9,615 | €8,502 | -€1,113 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | -€25,647 | €10,984 | +€36,631 | |
| Transfer from deferred taxes | 780 | €1,811 | €360 | -€1,451 | -80.1% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €378 | €2,418 | +€2,040 | +540% |
| Profit (loss) for the period | 9904 | -€24,214 | €8,926 | +€33,140 | |
| Transfer from tax-exempt reserves | 789 | €7,243 | €1,440 | -€5,803 | -80.1% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,970 | €10,366 | +€27,336 |
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 16 October 2026 via checked.be.