S&A 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.
S&A CLEAN
Largest movements
- Receivables within one year -€6,269
down €6,269 (-73.5%), from €8,532 to €2,263
- Cash +€3,206
up €3,206 (+359.8%), from €891 to €4,097
mainly Other debts (+€51,091) and Receivables within one year (+€6,269)
- Tangible fixed assets -€500
down €500 (-46.1%), from €1,084 to €584
- Tax, wage and social debts -€57,429
no longer reported in 2025 (was €57,429)
- Other debts +€51,091
new in 2025: €51,091
- Profit (loss) carried forward +€5,250
up €5,250 (+10.6%), from -€49,719 to -€44,469
- Accrued charges and deferred income -€2,797
no longer reported in 2025 (was €2,797)
- Trade debts +€321
new in 2025: €321
- Gross operating margin +€62,259
up €62,259, from -€56,315 to €5,944
- Purchases and services -€31,930
down €31,930 (-9.6%), from €331,142 to €299,213
- Turnover +€30,329
up €30,329 (+11.0%), from €274,827 to €305,156
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 | €10,507 | €6,943 | -€3,563 | -33.9% |
| Fixed assets | 21/28 | €1,084 | €584 | -€500 | -46.1% |
| Tangible fixed assets | 22/27 | €1,084 | €584 | -€500 | -46.1% |
| Furniture and vehicles | 24 | €1,084 | €584 | -€500 | -46.1% |
| Current assets | 29/58 | €9,423 | €6,359 | -€3,063 | -32.5% |
| Amounts receivable within one year | 40/41 | €8,532 | €2,263 | -€6,269 | -73.5% |
| Other amounts receivable | 41 | €8,532 | €2,263 | -€6,269 | -73.5% |
| Cash at bank and in hand | 54/58 | €891 | €4,097 | +€3,206 | +359.8% |
| Total equity and liabilities | 10/49 | €10,507 | €6,943 | -€3,563 | -33.9% |
| Equity | 10/15 | -€49,719 | -€44,469 | +€5,250 | +10.6% |
| Profit (loss) carried forward | 14 | -€49,719 | -€44,469 | +€5,250 | +10.6% |
| Amounts payable | 17/49 | €60,226 | €51,412 | -€8,813 | -14.6% |
| Amounts payable within one year | 42/48 | €57,429 | €51,412 | -€6,017 | -10.5% |
| Trade debts | 44 | - | €321 | +€321 | |
| Suppliers | 440/4 | - | €321 | +€321 | |
| Taxes, remuneration and social security | 45 | €57,429 | - | -€57,429 | |
| Taxes | 450/3 | €57,429 | - | -€57,429 | |
| Other amounts payable | 47/48 | - | €51,091 | +€51,091 | |
| Accrued charges and deferred income | 492/3 | €2,797 | - | -€2,797 | |
| Turnover | 70 | €274,827 | €305,156 | +€30,329 | +11.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €331,142 | €299,213 | -€31,930 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €500 | +€500 | |
| Other operating charges | 640/8 | - | €63 | +€63 | |
| Gross operating margin | 9900 | -€56,315 | €5,944 | +€62,259 | |
| Operating profit (loss) | 9901 | -€56,315 | €5,381 | +€61,696 | |
| Financial charges | 65/66B | €73 | €131 | +€58 | +78.4% |
| Recurring financial charges | 65 | €73 | €131 | +€58 | +78.4% |
| Profit (loss) for the period before taxes | 9903 | -€56,389 | €5,250 | +€61,639 | |
| Profit (loss) for the period | 9904 | -€56,389 | €5,250 | +€61,639 | |
| Profit (loss) for the period to be appropriated | 9905 | -€56,389 | €5,250 | +€61,639 |
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 9 October 2026 via checked.be.