CLN KCKS: 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.
CLN KCKS
Largest movements
- Receivables within one year +€19,770
up €19,770 (+408%), from €4,846 to €24,616
- Cash +€2,004
up €2,004 (+40.5%), from €4,948 to €6,951
mainly Net result for the year (+€15,667) and Trade debts (+€2,844)
- Tangible fixed assets -€961
down €961 (-51.7%), from €1,860 to €899
- Stocks and contracts -€803
down €803 (-13.4%), from €6,000 to €5,197
- Profit (loss) carried forward +€15,667
up €15,667 (+12.0%), from -€130,511 to -€114,844
- Trade debts +€2,844
up €2,844 (+33.6%), from €8,465 to €11,309
- Tax, wage and social debts +€2,626
up €2,626 (+52.7%), from €4,980 to €7,606
of which Remuneration and social security: +€3,603
- Short-term financial debts -€916
down €916 (-51.5%), from €1,778 to €862
of which Other loans: -€1,778
- Other debts -€720
down €720 (-0.6%), from €126,583 to €125,862
- Gross operating margin +€27,880
up €27,880, from -€8,385 to €19,495
- Other operating charges -€420
down €420 (-81.2%), from €517 to €97
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 | €17,785 | €37,995 | +€20,210 | +114% |
| Fixed assets | 21/28 | €1,860 | €1,019 | -€841 | -45.2% |
| Tangible fixed assets | 22/27 | €1,860 | €899 | -€961 | -51.7% |
| Furniture and vehicles | 24 | €1,860 | €899 | -€961 | -51.7% |
| Financial fixed assets | 28 | - | €120 | +€120 | |
| Current assets | 29/58 | €15,924 | €36,975 | +€21,051 | +132% |
| Stocks and contracts in progress | 3 | €6,000 | €5,197 | -€803 | -13.4% |
| Stocks | 30/36 | €6,000 | €5,197 | -€803 | -13.4% |
| Amounts receivable within one year | 40/41 | €4,846 | €24,616 | +€19,770 | +408% |
| Trade receivables | 40 | €4,846 | €24,616 | +€19,770 | +408% |
| Cash at bank and in hand | 54/58 | €4,948 | €6,951 | +€2,004 | +40.5% |
| Deferred charges and accrued income | 490/1 | €131 | €210 | +€79 | +60.5% |
| Total equity and liabilities | 10/49 | €17,785 | €37,995 | +€20,210 | +114% |
| Equity | 10/15 | -€124,311 | -€108,644 | +€15,667 | +12.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€130,511 | -€114,844 | +€15,667 | +12.0% |
| Amounts payable | 17/49 | €142,096 | €146,639 | +€4,543 | +3.2% |
| Amounts payable within one year | 42/48 | €141,806 | €145,639 | +€3,833 | +2.7% |
| Financial debts | 43 | €1,778 | €862 | -€916 | -51.5% |
| Credit institutions | 430/8 | - | €862 | +€862 | |
| Other loans | 439 | €1,778 | - | -€1,778 | |
| Trade debts | 44 | €8,465 | €11,309 | +€2,844 | +33.6% |
| Suppliers | 440/4 | €8,465 | €11,309 | +€2,844 | +33.6% |
| Taxes, remuneration and social security | 45 | €4,980 | €7,606 | +€2,626 | +52.7% |
| Taxes | 450/3 | €3,890 | €2,913 | -€977 | -25.1% |
| Remuneration and social security | 454/9 | €1,090 | €4,693 | +€3,603 | +331% |
| Other amounts payable | 47/48 | €126,583 | €125,862 | -€720 | -0.6% |
| Accrued charges and deferred income | 492/3 | €290 | €1,000 | +€710 | +245% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €950 | €961 | +€11 | +1.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€86 | - | +€86 | |
| Other operating charges | 640/8 | €517 | €97 | -€420 | -81.2% |
| Gross operating margin | 9900 | -€8,385 | €19,495 | +€27,880 | |
| Operating profit (loss) | 9901 | -€9,767 | €18,437 | +€28,204 | |
| Financial income | 75/76B | €0 | €20 | +€20 | +203,300% |
| Recurring financial income | 75 | €0 | €20 | +€20 | +203,300% |
| Financial charges | 65/66B | €2,930 | €2,790 | -€140 | -4.8% |
| Recurring financial charges | 65 | €2,930 | €2,790 | -€140 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,697 | €15,667 | +€28,364 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€12,697 | €15,667 | +€28,364 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,697 | €15,667 | +€28,364 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.