TOP-CLEAN HYGIENE: what changed
TOP-CLEAN HYGIENE
Largest movements
- Receivables within one year +€38,864
up €38,864 (+39.2%), from €99,079 to €137,943
- Cash -€18,257
down €18,257 (-13.0%), from €140,914 to €122,657
mainly Contributions, distributions and other (-€95,000) and Trade debts (-€79,488)
- Stocks and contracts -€8,372
down €8,372 (-7.1%), from €117,419 to €109,047
- Current investments +€5,000
up €5,000 (+9.1%), from €55,000 to €60,000
- Tangible fixed assets +€4,838
up €4,838 (+26.3%), from €18,422 to €23,261
of which Furniture and vehicles: +€6,572
- Other debts +€94,567
up €94,567 (+13,896%), from €681 to €95,247
- Trade debts -€79,488
down €79,488 (-69.9%), from €113,731 to €34,243
- Reserves +€15,000
up €15,000 (+5.3%), from €282,000 to €297,000
- Tax, wage and social debts -€6,537
down €6,537 (-22.9%), from €28,537 to €22,000
of which Remuneration and social security: -€12,262
- Gross operating margin +€80,246
up €80,246 (+105%), from €76,107 to €156,352
- Staff costs -€17,361
down €17,361 (-32.7%), from €53,056 to €35,695
- Depreciation +€2,576
up €2,576 (+26.3%), from €9,795 to €12,372
- Financial income +€1,661
up €1,661 (+18.7%), from €8,890 to €10,552
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €444,578 | €468,011 | +€23,433 | +5.3% |
| Fixed assets | 21/28 | €25,148 | €29,987 | +€4,838 | +19.2% |
| Tangible fixed assets | 22/27 | €18,422 | €23,261 | +€4,838 | +26.3% |
| Plant, machinery and equipment | 23 | €2,820 | €1,087 | -€1,733 | -61.5% |
| Furniture and vehicles | 24 | €15,602 | €22,174 | +€6,572 | +42.1% |
| Financial fixed assets | 28 | €6,726 | €6,726 | = | 0.0% |
| Current assets | 29/58 | €419,429 | €438,024 | +€18,595 | +4.4% |
| Stocks and contracts in progress | 3 | €117,419 | €109,047 | -€8,372 | -7.1% |
| Stocks | 30/36 | €117,419 | €109,047 | -€8,372 | -7.1% |
| Amounts receivable within one year | 40/41 | €99,079 | €137,943 | +€38,864 | +39.2% |
| Trade receivables | 40 | €99,079 | €137,943 | +€38,864 | +39.2% |
| Current investments | 50/53 | €55,000 | €60,000 | +€5,000 | +9.1% |
| Cash at bank and in hand | 54/58 | €140,914 | €122,657 | -€18,257 | -13.0% |
| Deferred charges and accrued income | 490/1 | €7,018 | €8,377 | +€1,359 | +19.4% |
| Total equity and liabilities | 10/49 | €444,578 | €468,011 | +€23,433 | +5.3% |
| Equity | 10/15 | €300,648 | €316,521 | +€15,873 | +5.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €282,000 | €297,000 | +€15,000 | +5.3% |
| Distributable reserves | 133 | €282,000 | €297,000 | +€15,000 | +5.3% |
| Profit (loss) carried forward | 14 | €56 | €929 | +€873 | +1,560% |
| Amounts payable | 17/49 | €143,930 | €151,490 | +€7,561 | +5.3% |
| Amounts payable within one year | 42/48 | €143,930 | €151,490 | +€7,561 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €981 | - | -€981 | |
| Trade debts | 44 | €113,731 | €34,243 | -€79,488 | -69.9% |
| Suppliers | 440/4 | €113,731 | €34,243 | -€79,488 | -69.9% |
| Taxes, remuneration and social security | 45 | €28,537 | €22,000 | -€6,537 | -22.9% |
| Taxes | 450/3 | €15,623 | €21,348 | +€5,725 | +36.6% |
| Remuneration and social security | 454/9 | €12,914 | €653 | -€12,262 | -94.9% |
| Other amounts payable | 47/48 | €681 | €95,247 | +€94,567 | +13,896% |
| Remuneration, social security and pensions | 62 | €53,056 | €35,695 | -€17,361 | -32.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,795 | €12,372 | +€2,576 | +26.3% |
| Other operating charges | 640/8 | €823 | €1,006 | +€183 | +22.2% |
| Gross operating margin | 9900 | €76,107 | €156,352 | +€80,246 | +105% |
| Operating profit (loss) | 9901 | €12,433 | €107,281 | +€94,847 | +763% |
| Financial income | 75/76B | €8,890 | €10,552 | +€1,661 | +18.7% |
| Recurring financial income | 75 | €8,890 | €10,552 | +€1,661 | +18.7% |
| Financial charges | 65/66B | €409 | €138 | -€271 | -66.3% |
| Recurring financial charges | 65 | €409 | €138 | -€271 | -66.3% |
| Profit (loss) for the period before taxes | 9903 | €20,915 | €117,695 | +€96,780 | +463% |
| Income taxes | 67/77 | €6,456 | €6,822 | +€367 | +5.7% |
| Profit (loss) for the period | 9904 | €14,459 | €110,873 | +€96,413 | +667% |
| Profit (loss) for the period to be appropriated | 9905 | €14,459 | €110,873 | +€96,413 | +667% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.