THE CLEAN WAY: 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.
THE CLEAN WAY
Largest movements
- Cash +€19,038
up €19,038 (+25.0%), from €76,070 to €95,108
mainly Other debts (+€32,962) and Net result for the year (+€28,585)
- Intangible fixed assets +€7,967
up €7,967 (+45.2%), from €17,620 to €25,587
- Tangible fixed assets -€4,232
down €4,232 (-11.3%), from €37,415 to €33,183
of which Furniture and vehicles: -€3,090
- Other debts +€32,962
up €32,962 (+331%), from €9,972 to €42,934
- Reserves -€6,284
down €6,284 (-6.7%), from €93,746 to €87,462
of which Distributable reserves: -€6,284
- Trade debts -€3,316
down €3,316 (-27.6%), from €12,000 to €8,683
- Debts after one year -€2,332
down €2,332 (-35.5%), from €6,565 to €4,233
- Gross operating margin +€16,974
up €16,974 (+18.0%), from €94,245 to €111,218
- Depreciation +€6,726
up €6,726 (+90.5%), from €7,433 to €14,158
- Staff costs +€6,112
up €6,112 (+13.5%), from €45,129 to €51,241
- Taxes +€3,152
up €3,152 (+28.4%), from €11,082 to €14,235
- Other operating charges +€1,253
up €1,253 (+81.1%), from €1,546 to €2,799
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 | €144,660 | €165,049 | +€20,388 | +14.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €55,035 | €58,770 | +€3,735 | +6.8% |
| Intangible fixed assets | 21 | €17,620 | €25,587 | +€7,967 | +45.2% |
| Tangible fixed assets | 22/27 | €37,415 | €33,183 | -€4,232 | -11.3% |
| Land and buildings | 22 | €18,226 | €17,345 | -€881 | -4.8% |
| Plant, machinery and equipment | 23 | €4,281 | €4,020 | -€261 | -6.1% |
| Furniture and vehicles | 24 | €14,908 | €11,818 | -€3,090 | -20.7% |
| Current assets | 29/58 | €89,626 | €106,279 | +€16,653 | +18.6% |
| Amounts receivable within one year | 40/41 | €12,490 | €11,071 | -€1,420 | -11.4% |
| Trade receivables | 40 | €12,487 | €10,723 | -€1,763 | -14.1% |
| Other amounts receivable | 41 | €3 | €347 | +€344 | +9,910% |
| Cash at bank and in hand | 54/58 | €76,070 | €95,108 | +€19,038 | +25.0% |
| Deferred charges and accrued income | 490/1 | €1,066 | €101 | -€965 | -90.6% |
| Total equity and liabilities | 10/49 | €144,660 | €165,049 | +€20,388 | +14.1% |
| Equity | 10/15 | €106,146 | €99,862 | -€6,284 | -5.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €93,746 | €87,462 | -€6,284 | -6.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €91,886 | €85,602 | -€6,284 | -6.8% |
| Amounts payable | 17/49 | €38,514 | €65,187 | +€26,672 | +69.3% |
| Amounts payable after more than one year | 17 | €6,565 | €4,233 | -€2,332 | -35.5% |
| Financial debts | 170/4 | €6,565 | €4,233 | -€2,332 | -35.5% |
| Amounts payable within one year | 42/48 | €31,949 | €60,953 | +€29,004 | +90.8% |
| Current portion of amounts payable after more than one year | 42 | €2,276 | €2,151 | -€125 | -5.5% |
| Trade debts | 44 | €12,000 | €8,683 | -€3,316 | -27.6% |
| Suppliers | 440/4 | €12,000 | €8,683 | -€3,316 | -27.6% |
| Taxes, remuneration and social security | 45 | €7,701 | €7,185 | -€516 | -6.7% |
| Taxes | 450/3 | €994 | €7,185 | +€6,191 | +623% |
| Remuneration and social security | 454/9 | €6,707 | - | -€6,707 | |
| Other amounts payable | 47/48 | €9,972 | €42,934 | +€32,962 | +331% |
| Remuneration, social security and pensions | 62 | €45,129 | €51,241 | +€6,112 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,433 | €14,158 | +€6,726 | +90.5% |
| Other operating charges | 640/8 | €1,546 | €2,799 | +€1,253 | +81.1% |
| Gross operating margin | 9900 | €94,245 | €111,218 | +€16,974 | +18.0% |
| Operating profit (loss) | 9901 | €40,138 | €43,020 | +€2,882 | +7.2% |
| Financial income | 75/76B | €331 | €275 | -€56 | -17.0% |
| Recurring financial income | 75 | €331 | €275 | -€56 | -17.0% |
| Financial charges | 65/66B | €641 | €475 | -€166 | -25.9% |
| Recurring financial charges | 65 | €641 | €475 | -€166 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €39,828 | €42,820 | +€2,992 | +7.5% |
| Income taxes | 67/77 | €11,082 | €14,235 | +€3,152 | +28.4% |
| Profit (loss) for the period | 9904 | €28,745 | €28,585 | -€160 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,745 | €28,585 | -€160 | -0.6% |
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 26 October 2026 via checked.be.