DE KLAPPERHOEK: 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 KLAPPERHOEK
Largest movements
- Tangible fixed assets -€43,691
down €43,691 (-12.7%), from €344,813 to €301,122
- Cash +€11,765
up €11,765 (+251.2%), from €4,684 to €16,449
mainly Depreciation (+€43,691) and Other debts (+€5,570)
- Deferred charges and accrued income -€4,193
down €4,193 (-84.8%), from €4,947 to €754
- Debts after one year -€32,443
down €32,443 (-25.2%), from €128,735 to €96,292
- Profit (loss) carried forward -€9,372
down €9,372 (-17.7%), from €52,894 to €43,522
- Other debts +€5,570
up €5,570 (+8.3%), from €67,149 to €72,719
- Gross operating margin +€2,059
up €2,059 (+5.3%), from €38,859 to €40,918
- Other operating charges +€974
up €974 (+60.8%), from €1,601 to €2,575
- Financial charges -€870
down €870 (-17.8%), from €4,894 to €4,024
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
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 | €354,444 | €318,324 | -€36,120 | -10.2% |
| Fixed assets | 21/28 | €344,813 | €301,122 | -€43,691 | -12.7% |
| Tangible fixed assets | 22/27 | €344,813 | €301,122 | -€43,691 | -12.7% |
| Land and buildings | 22 | €344,813 | €301,122 | -€43,691 | -12.7% |
| Current assets | 29/58 | €9,631 | €17,202 | +€7,571 | +78.6% |
| Cash at bank and in hand | 54/58 | €4,684 | €16,449 | +€11,765 | +251.2% |
| Deferred charges and accrued income | 490/1 | €4,947 | €754 | -€4,193 | -84.8% |
| Total equity and liabilities | 10/49 | €354,444 | €318,324 | -€36,120 | -10.2% |
| Equity | 10/15 | €118,277 | €108,906 | -€9,372 | -7.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €3,411 | €3,411 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,411 | €3,411 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,411 | €3,411 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,894 | €43,522 | -€9,372 | -17.7% |
| Amounts payable | 17/49 | €236,166 | €209,419 | -€26,748 | -11.3% |
| Amounts payable after more than one year | 17 | €128,735 | €96,292 | -€32,443 | -25.2% |
| Financial debts | 170/4 | €128,735 | €96,292 | -€32,443 | -25.2% |
| Amounts payable within one year | 42/48 | €101,493 | €107,188 | +€5,696 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €32,156 | €32,443 | +€287 | +0.9% |
| Trade debts | 44 | €2,188 | €2,026 | -€162 | -7.4% |
| Suppliers | 440/4 | €2,188 | €2,026 | -€162 | -7.4% |
| Other amounts payable | 47/48 | €67,149 | €72,719 | +€5,570 | +8.3% |
| Accrued charges and deferred income | 492/3 | €5,938 | €5,938 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,682 | €43,691 | +€8 | 0.0% |
| Other operating charges | 640/8 | €1,601 | €2,575 | +€974 | +60.8% |
| Gross operating margin | 9900 | €38,859 | €40,918 | +€2,059 | +5.3% |
| Operating profit (loss) | 9901 | -€6,425 | -€5,348 | +€1,077 | +16.8% |
| Financial charges | 65/66B | €4,894 | €4,024 | -€870 | -17.8% |
| Recurring financial charges | 65 | €4,894 | €4,024 | -€870 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,319 | -€9,372 | +€1,947 | +17.2% |
| Profit (loss) for the period | 9904 | -€11,319 | -€9,372 | +€1,947 | +17.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,319 | -€9,372 | +€1,947 | +17.2% |
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.