SO 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.
SO CLEAN
Largest movements
- Tangible fixed assets -€24,264
down €24,264 (-6.9%), from €350,221 to €325,957
of which Land and buildings: -€13,590
- Cash -€10,106
down €10,106 (-10.9%), from €92,298 to €82,192
mainly Net result for the year (-€80,995) and Debts after one year (-€23,043)
- Profit (loss) carried forward -€80,995
down €80,995, from €49,465 to -€31,530
- Trade debts +€44,332
up €44,332 (+685.4%), from €6,468 to €50,799
- Tax, wage and social debts +€44,138
up €44,138 (+28.0%), from €157,689 to €201,827
of which Remuneration and social security: +€37,874
- Debts after one year -€23,043
down €23,043 (-7.9%), from €289,953 to €266,910
- Other debts -€18,000
no longer reported in 2025 (was €18,000)
- Staff costs +€137,924
up €137,924 (+9.4%), from €1.5m to €1.6m
- Gross operating margin +€113,908
up €113,908 (+7.6%), from €1.5m to €1.6m
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 | €545,679 | €515,038 | -€30,640 | -5.6% |
| Fixed assets | 21/28 | €375,221 | €350,957 | -€24,264 | -6.5% |
| Tangible fixed assets | 22/27 | €350,221 | €325,957 | -€24,264 | -6.9% |
| Land and buildings | 22 | €323,901 | €310,312 | -€13,590 | -4.2% |
| Furniture and vehicles | 24 | €26,319 | €15,645 | -€10,674 | -40.6% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €170,458 | €164,081 | -€6,377 | -3.7% |
| Amounts receivable within one year | 40/41 | €77,898 | €81,622 | +€3,724 | +4.8% |
| Trade receivables | 40 | €60,386 | €62,049 | +€1,663 | +2.8% |
| Other amounts receivable | 41 | €17,512 | €19,573 | +€2,061 | +11.8% |
| Cash at bank and in hand | 54/58 | €92,298 | €82,192 | -€10,106 | -10.9% |
| Deferred charges and accrued income | 490/1 | €262 | €267 | +€5 | +2.0% |
| Total equity and liabilities | 10/49 | €545,679 | €515,038 | -€30,640 | -5.6% |
| Equity | 10/15 | €52,465 | -€28,530 | -€80,995 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,465 | -€31,530 | -€80,995 | |
| Amounts payable | 17/49 | €493,214 | €543,568 | +€50,354 | +10.2% |
| Amounts payable after more than one year | 17 | €289,953 | €266,910 | -€23,043 | -7.9% |
| Financial debts | 170/4 | €289,953 | €266,910 | -€23,043 | -7.9% |
| Amounts payable within one year | 42/48 | €203,261 | €276,658 | +€73,397 | +36.1% |
| Current portion of amounts payable after more than one year | 42 | €21,104 | €24,032 | +€2,928 | +13.9% |
| Trade debts | 44 | €6,468 | €50,799 | +€44,332 | +685.4% |
| Suppliers | 440/4 | €6,468 | €50,799 | +€44,332 | +685.4% |
| Taxes, remuneration and social security | 45 | €157,689 | €201,827 | +€44,138 | +28.0% |
| Taxes | 450/3 | €2,172 | €8,435 | +€6,263 | +288.4% |
| Remuneration and social security | 454/9 | €155,518 | €193,392 | +€37,874 | +24.4% |
| Other amounts payable | 47/48 | €18,000 | - | -€18,000 | |
| Remuneration, social security and pensions | 62 | €1,466,685 | €1,604,610 | +€137,924 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,694 | €24,264 | +€1,570 | +6.9% |
| Other operating charges | 640/8 | €922 | €2,092 | +€1,171 | +127.0% |
| Non-recurring operating charges | 66A | - | €56,029 | +€56,029 | |
| Gross operating margin | 9900 | €1,508,700 | €1,622,609 | +€113,908 | +7.6% |
| Operating profit (loss) | 9901 | €18,399 | -€64,386 | -€82,786 | |
| Financial income | 75/76B | - | €798 | +€798 | |
| Recurring financial income | 75 | - | €798 | +€798 | |
| Financial charges | 65/66B | €3,122 | €15,428 | +€12,307 | +394.2% |
| Recurring financial charges | 65 | €3,122 | €15,428 | +€12,307 | +394.2% |
| Profit (loss) for the period before taxes | 9903 | €15,278 | -€79,017 | -€94,295 | |
| Income taxes | 67/77 | €6,872 | €1,978 | -€4,894 | -71.2% |
| Profit (loss) for the period | 9904 | €8,406 | -€80,995 | -€89,401 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,406 | -€80,995 | -€89,401 |
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 5 October 2026 via checked.be.