SMART Cleaning: 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.
SMART Cleaning
Largest movements
- Cash -€94,839
down €94,839 (-39.1%), from €242,256 to €147,417
mainly Contributions, distributions and other (-€60,607) and Tax, wage and social debts (-€58,449)
- Tangible fixed assets -€15,020
down €15,020 (-4.1%), from €366,326 to €351,306
of which Plant, machinery and equipment: -€9,715
- Tax, wage and social debts -€58,449
down €58,449 (-27.6%), from €212,093 to €153,644
of which Remuneration and social security: -€39,965
- Profit (loss) carried forward -€31,745
down €31,745 (-47.6%), from €66,640 to €34,894
- Debts after one year -€28,999
down €28,999 (-11.4%), from €255,094 to €226,095
- Trade debts +€8,536
up €8,536 (+125%), from €6,837 to €15,373
- Gross operating margin -€162,734
down €162,734 (-11.9%), from €1.4m to €1.2m
- Staff costs -€138,317
down €138,317 (-11.1%), from €1.2m to €1.1m
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €619,096 | €511,845 | -€107,251 | -17.3% |
| Fixed assets | 21/28 | €366,326 | €351,696 | -€14,630 | -4.0% |
| Tangible fixed assets | 22/27 | €366,326 | €351,306 | -€15,020 | -4.1% |
| Land and buildings | 22 | €272,336 | €267,646 | -€4,689 | -1.7% |
| Plant, machinery and equipment | 23 | €91,749 | €82,034 | -€9,715 | -10.6% |
| Furniture and vehicles | 24 | €2,241 | €1,625 | -€616 | -27.5% |
| Financial fixed assets | 28 | - | €390 | +€390 | |
| Current assets | 29/58 | €252,771 | €160,149 | -€92,621 | -36.6% |
| Amounts receivable within one year | 40/41 | €3,989 | €6,716 | +€2,727 | +68.4% |
| Trade receivables | 40 | €3,989 | €6,716 | +€2,727 | +68.4% |
| Cash at bank and in hand | 54/58 | €242,256 | €147,417 | -€94,839 | -39.1% |
| Deferred charges and accrued income | 490/1 | €6,525 | €6,017 | -€509 | -7.8% |
| Total equity and liabilities | 10/49 | €619,096 | €511,845 | -€107,251 | -17.3% |
| Equity | 10/15 | €87,100 | €55,354 | -€31,745 | -36.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,640 | €34,894 | -€31,745 | -47.6% |
| Amounts payable | 17/49 | €531,996 | €456,491 | -€75,506 | -14.2% |
| Amounts payable after more than one year | 17 | €255,094 | €226,095 | -€28,999 | -11.4% |
| Financial debts | 170/4 | €255,094 | €226,095 | -€28,999 | -11.4% |
| Amounts payable within one year | 42/48 | €276,903 | €230,396 | -€46,507 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €41,183 | €41,063 | -€119 | -0.3% |
| Financial debts | 43 | €15,216 | €19,000 | +€3,784 | +24.9% |
| Credit institutions | 430/8 | €15,216 | €19,000 | +€3,784 | +24.9% |
| Trade debts | 44 | €6,837 | €15,373 | +€8,536 | +125% |
| Suppliers | 440/4 | €6,837 | €15,373 | +€8,536 | +125% |
| Taxes, remuneration and social security | 45 | €212,093 | €153,644 | -€58,449 | -27.6% |
| Taxes | 450/3 | €22,907 | €4,423 | -€18,483 | -80.7% |
| Remuneration and social security | 454/9 | €189,186 | €149,220 | -€39,965 | -21.1% |
| Other amounts payable | 47/48 | €1,574 | €1,316 | -€259 | -16.4% |
| Remuneration, social security and pensions | 62 | €1,248,596 | €1,110,279 | -€138,317 | -11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,384 | €30,864 | +€7,479 | +32.0% |
| Other operating charges | 640/8 | €746 | €698 | -€48 | -6.5% |
| Non-recurring operating charges | 66A | - | €2,309 | +€2,309 | |
| Gross operating margin | 9900 | €1,364,872 | €1,202,138 | -€162,734 | -11.9% |
| Operating profit (loss) | 9901 | €92,146 | €57,988 | -€34,158 | -37.1% |
| Financial income | 75/76B | €1,028 | €479 | -€549 | -53.4% |
| Recurring financial income | 75 | €1,028 | €479 | -€549 | -53.4% |
| Financial charges | 65/66B | €12,364 | €13,172 | +€808 | +6.5% |
| Recurring financial charges | 65 | €12,364 | €13,172 | +€808 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €80,810 | €45,295 | -€35,514 | -43.9% |
| Income taxes | 67/77 | €27,651 | €16,434 | -€11,217 | -40.6% |
| Profit (loss) for the period | 9904 | €53,159 | €28,861 | -€24,298 | -45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €53,159 | €28,861 | -€24,298 | -45.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.