DE DRIE KLAVERTJES: 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.
DE DRIE KLAVERTJES
Largest movements
- Receivables within one year +€48,881
up €48,881 (+9.2%), from €533,237 to €582,118
- Tangible fixed assets -€20,546
down €20,546 (-2.7%), from €769,439 to €748,893
of which Land and buildings: -€19,883
- Profit (loss) carried forward +€20,938
up €20,938 (+84.1%), from €24,884 to €45,821
- Other operating charges -€10,780
down €10,780 (-89.6%), from €12,030 to €1,250
- Taxes +€2,829
up €2,829 (+53.9%), from €5,248 to €8,077
- Financial charges -€325
down €325 (-81.8%), from €397 to €72
- Gross operating margin -€293
down €293 (-1.4%), from €20,955 to €20,662
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,302,677 | €1,331,011 | +€28,335 | +2.2% |
| Fixed assets | 21/28 | €769,439 | €748,893 | -€20,546 | -2.7% |
| Tangible fixed assets | 22/27 | €769,439 | €748,893 | -€20,546 | -2.7% |
| Land and buildings | 22 | €326,726 | €306,843 | -€19,883 | -6.1% |
| Plant, machinery and equipment | 23 | €518 | €370 | -€148 | -28.6% |
| Furniture and vehicles | 24 | €440,650 | €440,650 | = | 0.0% |
| Other tangible fixed assets | 26 | €1,545 | €1,030 | -€515 | -33.3% |
| Current assets | 29/58 | €533,237 | €582,118 | +€48,881 | +9.2% |
| Amounts receivable within one year | 40/41 | €533,237 | €582,118 | +€48,881 | +9.2% |
| Other amounts receivable | 41 | €533,237 | €582,118 | +€48,881 | +9.2% |
| Total equity and liabilities | 10/49 | €1,302,677 | €1,331,011 | +€28,335 | +2.2% |
| Equity | 10/15 | €1,274,678 | €1,295,615 | +€20,938 | +1.6% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €1,187,820 | €1,187,820 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €1,181,623 | €1,181,623 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,884 | €45,821 | +€20,938 | +84.1% |
| Amounts payable | 17/49 | €27,999 | €35,396 | +€7,397 | +26.4% |
| Amounts payable within one year | 42/48 | €27,999 | €35,396 | +€7,397 | +26.4% |
| Financial debts | 43 | €252 | €1,579 | +€1,327 | +526.0% |
| Credit institutions | 430/8 | €252 | €254 | +€2 | +0.8% |
| Other loans | 439 | - | €1,325 | +€1,325 | |
| Trade debts | 44 | €16,331 | €13,816 | -€2,515 | -15.4% |
| Suppliers | 440/4 | €16,331 | €13,816 | -€2,515 | -15.4% |
| Taxes, remuneration and social security | 45 | €11,415 | €19,492 | +€8,077 | +70.8% |
| Taxes | 450/3 | €11,415 | €19,492 | +€8,077 | +70.8% |
| Other amounts payable | 47/48 | - | €509 | +€509 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,546 | €20,546 | = | 0.0% |
| Other operating charges | 640/8 | €12,030 | €1,250 | -€10,780 | -89.6% |
| Gross operating margin | 9900 | €20,955 | €20,662 | -€293 | -1.4% |
| Operating profit (loss) | 9901 | -€11,621 | -€1,134 | +€10,486 | +90.2% |
| Financial income | 75/76B | €30,024 | €30,221 | +€197 | +0.7% |
| Recurring financial income | 75 | €30,024 | €30,221 | +€197 | +0.7% |
| Financial charges | 65/66B | €397 | €72 | -€325 | -81.8% |
| Recurring financial charges | 65 | €397 | €72 | -€325 | -81.8% |
| Profit (loss) for the period before taxes | 9903 | €18,007 | €29,014 | +€11,008 | +61.1% |
| Income taxes | 67/77 | €5,248 | €8,077 | +€2,829 | +53.9% |
| Profit (loss) for the period | 9904 | €12,759 | €20,938 | +€8,178 | +64.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,759 | €20,938 | +€8,178 | +64.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.