Cycle - Kloon: what changed
Two fiscal 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.
Cycle - Kloon
Largest movements
- Receivables within one year -€47,530
down €47,530 (-69.7%), from €68,150 to €20,621
of which Trade receivables: -€52,299
- Receivables after one year -€19,940
down €19,940 (-8.9%), from €223,020 to €203,080
of which Other amounts receivable: -€19,940
- Profit (loss) carried forward -€65,054
down €65,054 (-133.8%), from -€48,627 to -€113,681
- Other debts -€6,766
down €6,766 (-100.0%), from €6,766 to €0
- Trade debts +€6,005
up €6,005 (+230.0%), from €2,610 to €8,616
- Staff costs +€20,827
up €20,827 (+115.9%), from €17,964 to €38,791
- Gross operating margin -€18,077
down €18,077, from €6,853 to -€11,224
- Taxes +€11,119
up €11,119, from €0 to €11,119
- Financial charges +€3,306
up €3,306 (+981.4%), from €337 to €3,643
- Financial income +€2,404
new in 2024: €2,404
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €302,308 | €234,997 | -€67,311 | -22.3% |
| Fixed assets | 21/28 | €1,289 | €534 | -€755 | -58.6% |
| Tangible fixed assets | 22/27 | €1,289 | €534 | -€755 | -58.6% |
| Land and buildings | 22 | €499 | €0 | -€499 | -100.0% |
| Plant, machinery and equipment | 23 | €69 | €0 | -€69 | -100.0% |
| Furniture and vehicles | 24 | €721 | €534 | -€186 | -25.9% |
| Current assets | 29/58 | €301,019 | €234,463 | -€66,556 | -22.1% |
| Amounts receivable after more than one year | 29 | €223,020 | €203,080 | -€19,940 | -8.9% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €223,020 | €203,080 | -€19,940 | -8.9% |
| Amounts receivable within one year | 40/41 | €68,150 | €20,621 | -€47,530 | -69.7% |
| Trade receivables | 40 | €63,077 | €10,778 | -€52,299 | -82.9% |
| Other amounts receivable | 41 | €5,073 | €9,843 | +€4,769 | +94.0% |
| Cash at bank and in hand | 54/58 | €9,849 | €10,762 | +€913 | +9.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €302,308 | €234,997 | -€67,311 | -22.3% |
| Equity | 10/15 | €285,318 | €220,265 | -€65,054 | -22.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €315,353 | €315,353 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €313,494 | €313,494 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,627 | -€113,681 | -€65,054 | -133.8% |
| Amounts payable | 17/49 | €16,989 | €14,733 | -€2,257 | -13.3% |
| Amounts payable within one year | 42/48 | €16,989 | €14,733 | -€2,257 | -13.3% |
| Trade debts | 44 | €2,610 | €8,616 | +€6,005 | +230.0% |
| Suppliers | 440/4 | €2,610 | €8,616 | +€6,005 | +230.0% |
| Taxes, remuneration and social security | 45 | €7,613 | €6,117 | -€1,497 | -19.7% |
| Taxes | 450/3 | €6,325 | €708 | -€5,617 | -88.8% |
| Remuneration and social security | 454/9 | €1,288 | €5,409 | +€4,120 | +319.9% |
| Other amounts payable | 47/48 | €6,766 | €0 | -€6,766 | -100.0% |
| Remuneration, social security and pensions | 62 | €17,964 | €38,791 | +€20,827 | +115.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €853 | €755 | -€98 | -11.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €720 | +€720 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€358 | €0 | +€358 | |
| Other operating charges | 640/8 | €3,258 | €1,206 | -€2,051 | -63.0% |
| Gross operating margin | 9900 | €6,853 | -€11,224 | -€18,077 | |
| Operating profit (loss) | 9901 | -€14,863 | -€52,696 | -€37,833 | -254.5% |
| Financial income | 75/76B | - | €2,404 | +€2,404 | |
| Recurring financial income | 75 | - | €2,404 | +€2,404 | |
| Financial charges | 65/66B | €337 | €3,643 | +€3,306 | +981.4% |
| Recurring financial charges | 65 | €337 | €3,643 | +€3,306 | +981.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,200 | -€53,935 | -€38,735 | -254.8% |
| Income taxes | 67/77 | €0 | €11,119 | +€11,119 | |
| Profit (loss) for the period | 9904 | -€15,200 | -€65,054 | -€49,854 | -328.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,200 | -€65,054 | -€49,854 | -328.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.