COMPTA-KLEO: 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.
COMPTA-KLEO
Largest movements
- Tangible fixed assets +€55,981
new in 2025: €55,981
of which Land and buildings: +€41,329
- Receivables within one year -€30,553
down €30,553 (-41.8%), from €73,123 to €42,570
of which Other amounts receivable: -€30,763
- Current investments -€6,840
no longer reported in 2025 (was €6,840)
- Cash +€1,886
new in 2025: €1,886
mainly Receivables within one year (+€30,553) and Net result for the year (+€18,702)
- Profit (loss) carried forward +€18,665
up €18,665 (+44.0%), from €42,440 to €61,105
- Debts after one year +€16,278
new in 2025: €16,278
- Tax, wage and social debts -€13,599
down €13,599 (-63.0%), from €21,592 to €7,993
of which Taxes: -€13,862
- Trade debts -€3,822
down €3,822 (-30.4%), from €12,575 to €8,753
- Current portion of long-term debt +€3,572
new in 2025: €3,572
- Gross operating margin +€15,196
up €15,196 (+25.9%), from €58,641 to €73,838
- Staff costs -€8,141
down €8,141 (-15.8%), from €51,399 to €43,257
- Depreciation +€3,663
new in 2025: €3,663
- Taxes +€3,270
up €3,270 (+1,145%), from €286 to €3,556
- Write-downs -€2,852
no longer reported in 2025 (was €2,852)
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 | €79,962 | €100,701 | +€20,739 | +25.9% |
| Fixed assets | 21/28 | - | €56,245 | +€56,245 | |
| Tangible fixed assets | 22/27 | - | €55,981 | +€55,981 | |
| Land and buildings | 22 | - | €41,329 | +€41,329 | |
| Furniture and vehicles | 24 | - | €14,652 | +€14,652 | |
| Financial fixed assets | 28 | - | €264 | +€264 | |
| Current assets | 29/58 | €79,962 | €44,456 | -€35,506 | -44.4% |
| Amounts receivable within one year | 40/41 | €73,123 | €42,570 | -€30,553 | -41.8% |
| Trade receivables | 40 | €12,837 | €13,048 | +€211 | +1.6% |
| Other amounts receivable | 41 | €60,285 | €29,522 | -€30,763 | -51.0% |
| Current investments | 50/53 | €6,840 | - | -€6,840 | |
| Cash at bank and in hand | 54/58 | - | €1,886 | +€1,886 | |
| Total equity and liabilities | 10/49 | €79,962 | €100,701 | +€20,739 | +25.9% |
| Equity | 10/15 | €45,440 | €64,105 | +€18,665 | +41.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | - | -€3,000 | |
| Share premium | 1100/10 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | €42,440 | €61,105 | +€18,665 | +44.0% |
| Amounts payable | 17/49 | €34,522 | €36,596 | +€2,074 | +6.0% |
| Amounts payable after more than one year | 17 | - | €16,278 | +€16,278 | |
| Financial debts | 170/4 | - | €16,278 | +€16,278 | |
| Amounts payable within one year | 42/48 | €34,167 | €20,318 | -€13,849 | -40.5% |
| Current portion of amounts payable after more than one year | 42 | - | €3,572 | +€3,572 | |
| Trade debts | 44 | €12,575 | €8,753 | -€3,822 | -30.4% |
| Suppliers | 440/4 | €12,575 | €8,753 | -€3,822 | -30.4% |
| Taxes, remuneration and social security | 45 | €21,592 | €7,993 | -€13,599 | -63.0% |
| Taxes | 450/3 | €21,592 | €7,730 | -€13,862 | -64.2% |
| Remuneration and social security | 454/9 | - | €263 | +€263 | |
| Accrued charges and deferred income | 492/3 | €356 | - | -€356 | |
| Remuneration, social security and pensions | 62 | €51,399 | €43,257 | -€8,141 | -15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,663 | +€3,663 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,852 | - | -€2,852 | |
| Other operating charges | 640/8 | €2,604 | €3,308 | +€704 | +27.0% |
| Gross operating margin | 9900 | €58,641 | €73,838 | +€15,196 | +25.9% |
| Operating profit (loss) | 9901 | €1,787 | €23,609 | +€21,823 | +1,222% |
| Financial income | 75/76B | - | €202 | +€202 | |
| Recurring financial income | 75 | - | €178 | +€178 | |
| Non-recurring financial income | 76B | - | €24 | +€24 | |
| Financial charges | 65/66B | €1,470 | €1,554 | +€83 | +5.7% |
| Recurring financial charges | 65 | €1,470 | €1,554 | +€83 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €316 | €22,258 | +€21,942 | +6,943% |
| Income taxes | 67/77 | €286 | €3,556 | +€3,270 | +1,145% |
| Profit (loss) for the period | 9904 | €30 | €18,702 | +€18,672 | +61,421% |
| Profit (loss) for the period to be appropriated | 9905 | €30 | €18,702 | +€18,672 | +61,421% |
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 13 October 2026 via checked.be.