SMART & CLEAN: what changed
SMART & CLEAN
Largest movements
- Receivables within one year +€3,330
up €3,330 (+5.6%), from €59,292 to €62,622
of which Trade receivables: +€3,716
- Cash +€2,679
up €2,679 (+258%), from €1,039 to €3,718
mainly Other debts (+€9,891) and Net result for the year (+€1,194)
- Deferred charges and accrued income +€1,449
new in 2024: €1,449
- Tangible fixed assets +€825
up €825 (+84.3%), from €978 to €1,803
of which Furniture and vehicles: +€878
- Other debts +€9,891
up €9,891 (+230%), from €4,295 to €14,186
- Tax, wage and social debts -€2,998
down €2,998 (-47.5%), from €6,305 to €3,307
- Trade debts +€1,054
up €1,054 (+118%), from €891 to €1,946
- Gross operating margin -€5,613
down €5,613 (-58.4%), from €9,610 to €3,997
- Taxes -€2,136
down €2,136 (-79.0%), from €2,703 to €567
- Other operating charges +€729
up €729 (+190%), from €384 to €1,113
- Financial charges +€443
up €443 (+204%), from €217 to €660
- Financial income +€275
up €275 (+455%), from €60 to €335
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,599 | €69,882 | +€8,282 | +13.4% |
| Fixed assets | 21/28 | €1,268 | €2,093 | +€825 | +65.1% |
| Tangible fixed assets | 22/27 | €978 | €1,803 | +€825 | +84.3% |
| Plant, machinery and equipment | 23 | €978 | €925 | -€53 | -5.4% |
| Furniture and vehicles | 24 | €0 | €878 | +€878 | |
| Financial fixed assets | 28 | €290 | €290 | = | 0.0% |
| Current assets | 29/58 | €60,332 | €67,789 | +€7,457 | +12.4% |
| Amounts receivable within one year | 40/41 | €59,292 | €62,622 | +€3,330 | +5.6% |
| Trade receivables | 40 | €1,412 | €5,128 | +€3,716 | +263% |
| Other amounts receivable | 41 | €57,880 | €57,493 | -€386 | -0.7% |
| Cash at bank and in hand | 54/58 | €1,039 | €3,718 | +€2,679 | +258% |
| Deferred charges and accrued income | 490/1 | - | €1,449 | +€1,449 | |
| Total equity and liabilities | 10/49 | €61,599 | €69,882 | +€8,282 | +13.4% |
| Equity | 10/15 | €50,109 | €50,443 | +€335 | +0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,267 | €13,267 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €11,407 | €13,267 | +€1,860 | +16.3% |
| Profit (loss) carried forward | 14 | €18,242 | €18,576 | +€335 | +1.8% |
| Amounts payable | 17/49 | €11,491 | €19,439 | +€7,948 | +69.2% |
| Amounts payable within one year | 42/48 | €11,491 | €19,439 | +€7,948 | +69.2% |
| Trade debts | 44 | €891 | €1,946 | +€1,054 | +118% |
| Suppliers | 440/4 | €891 | €1,946 | +€1,054 | +118% |
| Taxes, remuneration and social security | 45 | €6,305 | €3,307 | -€2,998 | -47.5% |
| Taxes | 450/3 | €6,305 | €3,307 | -€2,998 | -47.5% |
| Other amounts payable | 47/48 | €4,295 | €14,186 | +€9,891 | +230% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €559 | €798 | +€239 | +42.8% |
| Other operating charges | 640/8 | €384 | €1,113 | +€729 | +190% |
| Gross operating margin | 9900 | €9,610 | €3,997 | -€5,613 | -58.4% |
| Operating profit (loss) | 9901 | €8,667 | €2,086 | -€6,581 | -75.9% |
| Financial income | 75/76B | €60 | €335 | +€275 | +455% |
| Recurring financial income | 75 | €60 | €335 | +€275 | +455% |
| Financial charges | 65/66B | €217 | €660 | +€443 | +204% |
| Recurring financial charges | 65 | €217 | €660 | +€443 | +204% |
| Profit (loss) for the period before taxes | 9903 | €8,510 | €1,761 | -€6,749 | -79.3% |
| Income taxes | 67/77 | €2,703 | €567 | -€2,136 | -79.0% |
| Profit (loss) for the period | 9904 | €5,807 | €1,194 | -€4,613 | -79.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,807 | €1,194 | -€4,613 | -79.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.