B und M KLEIN: what changed
What changed
B und M KLEIN
NACE 43.320, Joinery installation
filed annual accounts (NBB)
Net result for the year
€65,262
2024 · €82,443-€17,181
Equity
€1.0m
2024 · €957,771+€59,870
Cash
€134,032
2024 · €164,908-€30,876
Balance sheet total
€2.2m
2024 · €1.9m+€253,070
Largest movements
Assets
- Tangible fixed assets +€209,001
up €209,001 (+22.5%), from €928,031 to €1.1m
of which Land and buildings: +€238,589
- Current investments +€67,182
up €67,182 (+38.9%), from €172,848 to €240,030
- Cash -€30,876
down €30,876 (-18.7%), from €164,908 to €134,032
mainly Investment in fixed assets (net) (-€293,162) and Current investments (-€67,182)
Equity and liabilities
- Trade debts +€175,825
up €175,825 (+85.6%), from €205,459 to €381,284
- Debts after one year +€77,922
up €77,922 (+16.6%), from €470,794 to €548,716
- Reserves +€65,000
up €65,000 (+74.2%), from €87,569 to €152,569
of which Distributable reserves: +€65,000
- Advances received -€41,695
down €41,695 (-37.2%), from €112,217 to €70,522
Income statement
- Financial income +€32,628
up €32,628 (+248%), from €13,160 to €45,788
- Other operating charges +€22,640
up €22,640 (+95.3%), from €23,760 to €46,399
- Financial charges +€18,560
up €18,560 (+76.8%), from €24,173 to €42,733
- Gross operating margin -€9,690
down €9,690 (-2.8%), from €351,957 to €342,268
- Depreciation +€4,055
up €4,055 (+5.1%), from €80,107 to €84,162
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.
Result 2024
€82,443
Gross operating margin
-€9,690
Staff costs
+€2,850
Depreciation
-€4,055
Write-downs
+€2,000
Other operating charges
-€22,640
Other operating items
+€2,015
Financial income
+€32,628
Financial charges
-€18,560
Taxes
-€1,730
Result 2025
€65,262
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€253,134
Investment
-€360,345
Financing
+€76,334
Cash 2024
€164,908
From operations (derived)
+€253,134
Net result for the year
+€65,262
Depreciation
+€84,162
Stocks and contracts
-€15,894
Receivables within one year
+€6,148
Deferred charges and accrued income
+€1,983
Trade debts
+€175,825
Tax, wage and social debts
-€17,195
Advances received
-€41,695
Other debts
-€5,299
Accrued charges and deferred income
-€163
Investment (derived)
-€360,345
Investment in fixed assets (net)
-€293,162
Current investments
-€67,182
Financing
+€76,334
Debts after one year
+€77,922
Current portion of long-term debt
+€3,804
Contributions, distributions and other
-€5,392
Cash 2025
€134,032
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,909,045 | €2,162,115 | +€253,070 | +13.3% |
| Fixed assets | 21/28 | €928,031 | €1,137,032 | +€209,001 | +22.5% |
| Tangible fixed assets | 22/27 | €928,031 | €1,137,032 | +€209,001 | +22.5% |
| Land and buildings | 22 | €816,266 | €1,054,855 | +€238,589 | +29.2% |
| Plant, machinery and equipment | 23 | €82,265 | €60,739 | -€21,526 | -26.2% |
| Furniture and vehicles | 24 | €5,908 | €4,334 | -€1,573 | -26.6% |
| Leasing and similar rights | 25 | €23,592 | €17,103 | -€6,489 | -27.5% |
| Current assets | 29/58 | €981,015 | €1,025,084 | +€44,069 | +4.5% |
| Stocks and contracts in progress | 3 | €532,356 | €548,250 | +€15,894 | +3.0% |
| Stocks | 30/36 | €532,356 | €548,250 | +€15,894 | +3.0% |
| Amounts receivable within one year | 40/41 | €88,393 | €82,245 | -€6,148 | -7.0% |
| Trade receivables | 40 | €82,634 | €47,214 | -€35,420 | -42.9% |
| Other amounts receivable | 41 | €5,759 | €35,032 | +€29,273 | +508% |
| Current investments | 50/53 | €172,848 | €240,030 | +€67,182 | +38.9% |
| Cash at bank and in hand | 54/58 | €164,908 | €134,032 | -€30,876 | -18.7% |
| Deferred charges and accrued income | 490/1 | €22,510 | €20,527 | -€1,983 | -8.8% |
| Total equity and liabilities | 10/49 | €1,909,045 | €2,162,115 | +€253,070 | +13.3% |
| Equity | 10/15 | €957,771 | €1,017,641 | +€59,870 | +6.3% |
| Contributions | 10/11 | €75,686 | €75,686 | = | 0.0% |
| Capital | 10 | €75,686 | €75,686 | = | 0.0% |
| Issued capital | 100 | €75,686 | €75,686 | = | 0.0% |
| Reserves | 13 | €87,569 | €152,569 | +€65,000 | +74.2% |
| Non-distributable reserves | 130/1 | €7,569 | €7,569 | = | 0.0% |
| Legal reserve | 130 | €7,569 | €7,569 | = | 0.0% |
| Distributable reserves | 133 | €80,000 | €145,000 | +€65,000 | +81.3% |
| Profit (loss) carried forward | 14 | €762,364 | €762,626 | +€262 | 0.0% |
| Investment grants | 15 | €32,152 | €26,760 | -€5,392 | -16.8% |
| Amounts payable | 17/49 | €951,274 | €1,144,474 | +€193,200 | +20.3% |
| Amounts payable after more than one year | 17 | €470,794 | €548,716 | +€77,922 | +16.6% |
| Financial debts | 170/4 | €470,794 | €548,716 | +€77,922 | +16.6% |
| Amounts payable within one year | 42/48 | €479,943 | €595,383 | +€115,440 | +24.1% |
| Current portion of amounts payable after more than one year | 42 | €116,885 | €120,689 | +€3,804 | +3.3% |
| Trade debts | 44 | €205,459 | €381,284 | +€175,825 | +85.6% |
| Suppliers | 440/4 | €205,459 | €381,284 | +€175,825 | +85.6% |
| Advances received on contracts in progress | 46 | €112,217 | €70,522 | -€41,695 | -37.2% |
| Taxes, remuneration and social security | 45 | €38,362 | €21,167 | -€17,195 | -44.8% |
| Taxes | 450/3 | €18,332 | €15,943 | -€2,389 | -13.0% |
| Remuneration and social security | 454/9 | €20,030 | €5,224 | -€14,806 | -73.9% |
| Other amounts payable | 47/48 | €7,020 | €1,721 | -€5,299 | -75.5% |
| Accrued charges and deferred income | 492/3 | €538 | €375 | -€163 | -30.3% |
| Non-recurring operating income | 76A | €900 | €550 | -€350 | -38.9% |
| Remuneration, social security and pensions | 62 | €110,468 | €107,618 | -€2,850 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,107 | €84,162 | +€4,055 | +5.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €14,500 | €12,500 | -€2,000 | -13.8% |
| Other operating charges | 640/8 | €23,760 | €46,399 | +€22,640 | +95.3% |
| Non-recurring operating charges | 66A | €2,015 | - | -€2,015 | |
| Gross operating margin | 9900 | €351,957 | €342,268 | -€9,690 | -2.8% |
| Operating profit (loss) | 9901 | €121,108 | €91,589 | -€29,519 | -24.4% |
| Financial income | 75/76B | €13,160 | €45,788 | +€32,628 | +248% |
| Recurring financial income | 75 | €13,160 | €45,788 | +€32,628 | +248% |
| Financial charges | 65/66B | €24,173 | €42,733 | +€18,560 | +76.8% |
| Recurring financial charges | 65 | €24,173 | €42,733 | +€18,560 | +76.8% |
| Profit (loss) for the period before taxes | 9903 | €110,095 | €94,644 | -€15,451 | -14.0% |
| Income taxes | 67/77 | €27,651 | €29,382 | +€1,730 | +6.3% |
| Profit (loss) for the period | 9904 | €82,443 | €65,262 | -€17,181 | -20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €82,443 | €65,262 | -€17,181 | -20.8% |
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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 6 November 2026 via checked.be.