AC Klinkerwerken: what changed
AC Klinkerwerken
Largest movements
- Receivables within one year -€11,172
down €11,172 (-54.4%), from €20,537 to €9,366
of which Trade receivables: -€9,030
- Cash +€9,825
up €9,825 (+97.3%), from €10,094 to €19,919
mainly Receivables within one year (+€11,172) and Depreciation (+€9,175)
- Tangible fixed assets -€7,221
down €7,221 (-38.0%), from €18,984 to €11,763
of which Furniture and vehicles: -€6,888
- Deferred charges and accrued income -€1,408
down €1,408 (-14.9%), from €9,455 to €8,047
- Trade debts -€6,254
down €6,254 (-62.6%), from €9,984 to €3,730
- Reserves +€4,505
up €4,505 (+15.1%), from €29,814 to €34,319
- Tax, wage and social debts -€4,039
down €4,039 (-37.0%), from €10,912 to €6,874
of which Taxes: -€5,522
- Current portion of long-term debt -€2,766
down €2,766 (-66.0%), from €4,188 to €1,422
- Debts after one year -€1,422
no longer reported in 2025 (was €1,422)
- Staff costs +€48,164
new in 2025: €48,164
- Gross operating margin +€47,508
up €47,508 (+244%), from €19,479 to €66,987
- Financial charges +€1,453
up €1,453 (+155%), from €935 to €2,388
- Other operating charges -€1,144
down €1,144 (-59.9%), from €1,911 to €767
- Depreciation -€952
down €952 (-9.4%), from €10,127 to €9,175
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 | €59,321 | €49,345 | -€9,976 | -16.8% |
| Fixed assets | 21/28 | €19,234 | €12,013 | -€7,221 | -37.5% |
| Tangible fixed assets | 22/27 | €18,984 | €11,763 | -€7,221 | -38.0% |
| Plant, machinery and equipment | 23 | €1,434 | €1,102 | -€332 | -23.2% |
| Furniture and vehicles | 24 | €17,550 | €10,661 | -€6,888 | -39.3% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €40,087 | €37,332 | -€2,755 | -6.9% |
| Amounts receivable within one year | 40/41 | €20,537 | €9,366 | -€11,172 | -54.4% |
| Trade receivables | 40 | €9,030 | - | -€9,030 | |
| Other amounts receivable | 41 | €11,507 | €9,366 | -€2,142 | -18.6% |
| Cash at bank and in hand | 54/58 | €10,094 | €19,919 | +€9,825 | +97.3% |
| Deferred charges and accrued income | 490/1 | €9,455 | €8,047 | -€1,408 | -14.9% |
| Total equity and liabilities | 10/49 | €59,321 | €49,345 | -€9,976 | -16.8% |
| Equity | 10/15 | €32,814 | €37,319 | +€4,505 | +13.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €29,814 | €34,319 | +€4,505 | +15.1% |
| Distributable reserves | 133 | €29,814 | €34,319 | +€4,505 | +15.1% |
| Amounts payable | 17/49 | €26,507 | €12,026 | -€14,481 | -54.6% |
| Amounts payable after more than one year | 17 | €1,422 | - | -€1,422 | |
| Financial debts | 170/4 | €1,422 | - | -€1,422 | |
| Amounts payable within one year | 42/48 | €25,085 | €12,026 | -€13,058 | -52.1% |
| Current portion of amounts payable after more than one year | 42 | €4,188 | €1,422 | -€2,766 | -66.0% |
| Trade debts | 44 | €9,984 | €3,730 | -€6,254 | -62.6% |
| Suppliers | 440/4 | €9,984 | €3,730 | -€6,254 | -62.6% |
| Taxes, remuneration and social security | 45 | €10,912 | €6,874 | -€4,039 | -37.0% |
| Taxes | 450/3 | €8,212 | €2,690 | -€5,522 | -67.2% |
| Remuneration and social security | 454/9 | €2,700 | €4,183 | +€1,483 | +54.9% |
| Remuneration, social security and pensions | 62 | - | €48,164 | +€48,164 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,127 | €9,175 | -€952 | -9.4% |
| Other operating charges | 640/8 | €1,911 | €767 | -€1,144 | -59.9% |
| Gross operating margin | 9900 | €19,479 | €66,987 | +€47,508 | +244% |
| Operating profit (loss) | 9901 | €7,441 | €8,881 | +€1,440 | +19.3% |
| Financial income | 75/76B | €669 | €730 | +€61 | +9.2% |
| Recurring financial income | 75 | €669 | €730 | +€61 | +9.2% |
| Financial charges | 65/66B | €935 | €2,388 | +€1,453 | +155% |
| Recurring financial charges | 65 | €935 | €2,388 | +€1,453 | +155% |
| Profit (loss) for the period before taxes | 9903 | €7,175 | €7,223 | +€48 | +0.7% |
| Income taxes | 67/77 | €1,963 | €2,718 | +€755 | +38.5% |
| Profit (loss) for the period | 9904 | €5,212 | €4,505 | -€707 | -13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,212 | €4,505 | -€707 | -13.6% |
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 4 November 2026 via checked.be.