PS 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.
PS CLEAN
Largest movements
- Receivables within one year +€5,237
up €5,237 (+4.5%), from €117,136 to €122,373
of which Other amounts receivable: +€5,819
- Profit (loss) carried forward +€6,016
up €6,016 (+11.4%), from €52,618 to €58,634
- Tax, wage and social debts +€2,901
up €2,901 (+7.8%), from €37,161 to €40,062
- Trade debts -€2,757
down €2,757 (-33.5%), from €8,241 to €5,484
- Short-term financial debts -€1,386
down €1,386 (-51.7%), from €2,680 to €1,294
- Gross operating margin -€9,354
down €9,354 (-21.8%), from €42,978 to €33,624
- Taxes -€2,362
down €2,362 (-20.9%), from €11,315 to €8,953
- Financial charges -€1,738
down €1,738 (-33.8%), from €5,137 to €3,399
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,288 | €123,062 | +€4,774 | +4.0% |
| Fixed assets | 21/28 | €1,152 | €689 | -€463 | -40.2% |
| Tangible fixed assets | 22/27 | €987 | €524 | -€463 | -46.9% |
| Plant, machinery and equipment | 23 | €987 | €524 | -€463 | -46.9% |
| Financial fixed assets | 28 | €165 | €165 | = | 0.0% |
| Current assets | 29/58 | €117,136 | €122,373 | +€5,237 | +4.5% |
| Amounts receivable within one year | 40/41 | €117,136 | €122,373 | +€5,237 | +4.5% |
| Trade receivables | 40 | €53,068 | €52,486 | -€582 | -1.1% |
| Other amounts receivable | 41 | €64,068 | €69,887 | +€5,819 | +9.1% |
| Total equity and liabilities | 10/49 | €118,288 | €123,062 | +€4,774 | +4.0% |
| Equity | 10/15 | €60,206 | €66,222 | +€6,016 | +10.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,388 | €1,388 | = | 0.0% |
| Distributable reserves | 133 | €1,388 | €1,388 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,618 | €58,634 | +€6,016 | +11.4% |
| Amounts payable | 17/49 | €58,082 | €56,840 | -€1,242 | -2.1% |
| Amounts payable within one year | 42/48 | €58,082 | €56,840 | -€1,242 | -2.1% |
| Financial debts | 43 | €2,680 | €1,294 | -€1,386 | -51.7% |
| Credit institutions | 430/8 | €2,680 | €1,294 | -€1,386 | -51.7% |
| Trade debts | 44 | €8,241 | €5,484 | -€2,757 | -33.5% |
| Suppliers | 440/4 | €8,241 | €5,484 | -€2,757 | -33.5% |
| Taxes, remuneration and social security | 45 | €37,161 | €40,062 | +€2,901 | +7.8% |
| Taxes | 450/3 | €37,161 | €40,062 | +€2,901 | +7.8% |
| Other amounts payable | 47/48 | €10,000 | €10,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €463 | €463 | = | 0.0% |
| Other operating charges | 640/8 | €500 | €507 | +€7 | +1.4% |
| Gross operating margin | 9900 | €42,978 | €33,624 | -€9,354 | -21.8% |
| Operating profit (loss) | 9901 | €42,015 | €32,654 | -€9,361 | -22.3% |
| Financial income | 75/76B | €374 | - | -€374 | |
| Recurring financial income | 75 | €374 | - | -€374 | |
| Financial charges | 65/66B | €5,137 | €3,399 | -€1,738 | -33.8% |
| Recurring financial charges | 65 | €5,137 | €3,399 | -€1,738 | -33.8% |
| Profit (loss) for the period before taxes | 9903 | €37,252 | €29,255 | -€7,997 | -21.5% |
| Income taxes | 67/77 | €11,315 | €8,953 | -€2,362 | -20.9% |
| Profit (loss) for the period | 9904 | €25,937 | €20,302 | -€5,635 | -21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,937 | €20,302 | -€5,635 | -21.7% |
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 4 October 2026 via checked.be.