Universal Cleaning Service: 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.
Universal Cleaning Service
Largest movements
- Tangible fixed assets +€79,247
up €79,247 (+1,429%), from €5,545 to €84,792
of which Plant, machinery and equipment: +€41,151
- Receivables within one year -€37,048
down €37,048 (-65.6%), from €56,495 to €19,447
of which Other amounts receivable: -€32,172
- Intangible fixed assets +€9,256
new in 2024: €9,256
- Cash -€2,194
down €2,194 (-42.6%), from €5,147 to €2,954
mainly Investment in fixed assets (net) (-€119,060) and Other debts (-€27,652)
- Debts after one year +€39,089
new in 2024: €39,089
- Other debts -€27,652
down €27,652 (-55.3%), from €50,000 to €22,348
- Current portion of long-term debt +€25,529
new in 2024: €25,529
- Profit (loss) carried forward +€6,712
new in 2024: €6,712
- Trade debts +€6,577
up €6,577 (+76.0%), from €8,657 to €15,235
- Depreciation +€25,544
up €25,544 (+493%), from €5,183 to €30,728
- Gross operating margin +€6,591
up €6,591 (+9.3%), from €71,033 to €77,624
- Taxes -€5,855
down €5,855 (-65.2%), from €8,975 to €3,120
- Financial charges +€3,078
up €3,078 (+310%), from €992 to €4,069
- Financial income -€2,330
no longer reported in 2024 (was €2,330)
of which Financial income: -€1,256
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,563 | €116,960 | +€49,397 | +73.1% |
| Formation expenses | 20 | €171 | - | -€171 | |
| Fixed assets | 21/28 | €5,545 | €94,048 | +€88,503 | +1,596% |
| Intangible fixed assets | 21 | - | €9,256 | +€9,256 | |
| Tangible fixed assets | 22/27 | €5,545 | €84,792 | +€79,247 | +1,429% |
| Plant, machinery and equipment | 23 | €4,635 | €45,786 | +€41,151 | +888% |
| Furniture and vehicles | 24 | €910 | €25,302 | +€24,392 | +2,681% |
| Other tangible fixed assets | 26 | - | €13,704 | +€13,704 | |
| Current assets | 29/58 | €61,847 | €22,912 | -€38,935 | -63.0% |
| Amounts receivable within one year | 40/41 | €56,495 | €19,447 | -€37,048 | -65.6% |
| Trade receivables | 40 | €22,423 | €17,547 | -€4,876 | -21.7% |
| Other amounts receivable | 41 | €34,072 | €1,901 | -€32,172 | -94.4% |
| Cash at bank and in hand | 54/58 | €5,147 | €2,954 | -€2,194 | -42.6% |
| Deferred charges and accrued income | 490/1 | €205 | €511 | +€306 | +149% |
| Total equity and liabilities | 10/49 | €67,563 | €116,960 | +€49,397 | +73.1% |
| Equity | 10/15 | €7,377 | €10,712 | +€3,335 | +45.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €3,377 | - | -€3,377 | |
| Distributable reserves | 133 | €3,377 | - | -€3,377 | |
| Profit (loss) carried forward | 14 | - | €6,712 | +€6,712 | |
| Amounts payable | 17/49 | €60,186 | €106,248 | +€46,062 | +76.5% |
| Amounts payable after more than one year | 17 | - | €39,089 | +€39,089 | |
| Financial debts | 170/4 | - | €39,089 | +€39,089 | |
| Amounts payable within one year | 42/48 | €60,186 | €67,159 | +€6,973 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | - | €25,529 | +€25,529 | |
| Trade debts | 44 | €8,657 | €15,235 | +€6,577 | +76.0% |
| Suppliers | 440/4 | €8,657 | €15,235 | +€6,577 | +76.0% |
| Taxes, remuneration and social security | 45 | €1,528 | €4,047 | +€2,519 | +165% |
| Taxes | 450/3 | €1,528 | €601 | -€927 | -60.7% |
| Remuneration and social security | 454/9 | - | €3,446 | +€3,446 | |
| Other amounts payable | 47/48 | €50,000 | €22,348 | -€27,652 | -55.3% |
| Remuneration, social security and pensions | 62 | €33,630 | €33,856 | +€226 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,183 | €30,728 | +€25,544 | +493% |
| Other operating charges | 640/8 | €384 | €674 | +€290 | +75.4% |
| Non-recurring operating charges | 66A | €863 | €1,842 | +€979 | +113% |
| Gross operating margin | 9900 | €71,033 | €77,624 | +€6,591 | +9.3% |
| Operating profit (loss) | 9901 | €30,973 | €10,525 | -€20,448 | -66.0% |
| Financial income | 75/76B | €2,330 | - | -€2,330 | |
| Recurring financial income | 75 | €1,256 | - | -€1,256 | |
| Non-recurring financial income | 76B | €1,074 | - | -€1,074 | |
| Financial charges | 65/66B | €992 | €4,069 | +€3,078 | +310% |
| Recurring financial charges | 65 | €992 | €4,069 | +€3,078 | +310% |
| Profit (loss) for the period before taxes | 9903 | €32,311 | €6,455 | -€25,855 | -80.0% |
| Income taxes | 67/77 | €8,975 | €3,120 | -€5,855 | -65.2% |
| Profit (loss) for the period | 9904 | €23,336 | €3,335 | -€20,001 | -85.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,336 | €3,335 | -€20,001 | -85.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.