MASTER CLEANER: 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.
MASTER CLEANER
Largest movements
- Receivables after one year -€6,000
down €6,000 (-100%), from €6,000 to €0
- Tangible fixed assets -€5,154
down €5,154 (-29.7%), from €17,338 to €12,184
of which Furniture and vehicles: -€4,781
- Cash -€2,528
down €2,528 (-4.7%), from €53,544 to €51,017
mainly Contributions, distributions and other (-€20,750) and Current portion of long-term debt (-€13,416)
- Receivables within one year -€1,343
down €1,343 (-5.5%), from €24,213 to €22,870
of which Other amounts receivable: -€1,862
- Current portion of long-term debt -€13,416
down €13,416 (-100%), from €13,416 to €0
- Reserves -€9,729
down €9,729 (-16.1%), from €60,364 to €50,635
- Tax, wage and social debts +€6,336
up €6,336 (+47.0%), from €13,489 to €19,825
of which Taxes: +€6,606
- Depreciation -€2,629
down €2,629 (-19.4%), from €13,547 to €10,918
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 | €108,943 | €93,318 | -€15,625 | -14.3% |
| Fixed assets | 21/28 | €19,535 | €14,381 | -€5,154 | -26.4% |
| Tangible fixed assets | 22/27 | €17,338 | €12,184 | -€5,154 | -29.7% |
| Plant, machinery and equipment | 23 | €373 | €0 | -€373 | -100% |
| Furniture and vehicles | 24 | €16,965 | €12,184 | -€4,781 | -28.2% |
| Financial fixed assets | 28 | €2,197 | €2,197 | = | 0.0% |
| Current assets | 29/58 | €89,408 | €78,937 | -€10,471 | -11.7% |
| Amounts receivable after more than one year | 29 | €6,000 | €0 | -€6,000 | -100% |
| Other amounts receivable | 291 | €6,000 | €0 | -€6,000 | -100% |
| Amounts receivable within one year | 40/41 | €24,213 | €22,870 | -€1,343 | -5.5% |
| Trade receivables | 40 | €17,514 | €18,032 | +€519 | +3.0% |
| Other amounts receivable | 41 | €6,699 | €4,837 | -€1,862 | -27.8% |
| Cash at bank and in hand | 54/58 | €53,544 | €51,017 | -€2,528 | -4.7% |
| Deferred charges and accrued income | 490/1 | €5,651 | €5,051 | -€600 | -10.6% |
| Total equity and liabilities | 10/49 | €108,943 | €93,318 | -€15,625 | -14.3% |
| Equity | 10/15 | €78,964 | €69,235 | -€9,729 | -12.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €60,364 | €50,635 | -€9,729 | -16.1% |
| Distributable reserves | 133 | €60,364 | €50,635 | -€9,729 | -16.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €29,979 | €24,083 | -€5,896 | -19.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €29,979 | €24,083 | -€5,896 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | €13,416 | €0 | -€13,416 | -100% |
| Trade debts | 44 | €1,851 | €2,579 | +€728 | +39.3% |
| Suppliers | 440/4 | €1,851 | €2,579 | +€728 | +39.3% |
| Taxes, remuneration and social security | 45 | €13,489 | €19,825 | +€6,336 | +47.0% |
| Taxes | 450/3 | €2,100 | €8,706 | +€6,606 | +315% |
| Remuneration and social security | 454/9 | €11,389 | €11,119 | -€270 | -2.4% |
| Other amounts payable | 47/48 | €1,223 | €1,679 | +€455 | +37.2% |
| Remuneration, social security and pensions | 62 | €148,123 | €148,874 | +€751 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,547 | €10,918 | -€2,629 | -19.4% |
| Other operating charges | 640/8 | €2,536 | €3,483 | +€947 | +37.3% |
| Gross operating margin | 9900 | €179,647 | €179,829 | +€182 | +0.1% |
| Operating profit (loss) | 9901 | €15,441 | €16,554 | +€1,113 | +7.2% |
| Financial income | 75/76B | €347 | €189 | -€158 | -45.6% |
| Recurring financial income | 75 | €347 | €189 | -€158 | -45.6% |
| Financial charges | 65/66B | €837 | €757 | -€80 | -9.5% |
| Recurring financial charges | 65 | €837 | €757 | -€80 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €14,951 | €15,985 | +€1,035 | +6.9% |
| Income taxes | 67/77 | €4,294 | €4,964 | +€671 | +15.6% |
| Profit (loss) for the period | 9904 | €10,657 | €11,021 | +€364 | +3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,657 | €11,021 | +€364 | +3.4% |
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 31 October 2026 via checked.be.