De Klare Kijk: 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.
De Klare Kijk
Largest movements
- Receivables within one year -€12,511
down €12,511 (-47.0%), from €26,597 to €14,086
of which Trade receivables: -€10,130
- Tangible fixed assets +€962
up €962 (+68.0%), from €1,414 to €2,376
of which Other tangible fixed assets: +€1,731
- Deferred charges and accrued income +€706
up €706 (+47.5%), from €1,489 to €2,195
- Reserves -€32,731
down €32,731 (-67.6%), from €48,432 to €15,701
- Other debts +€20,910
up €20,910, from €0 to €20,910
- Trade debts -€4,628
down €4,628 (-79.0%), from €5,859 to €1,230
- Tax, wage and social debts +€3,446
up €3,446 (+164%), from €2,106 to €5,553
- Accrued charges and deferred income +€2,602
new in 2025: €2,602
- Gross operating margin +€11,923
up €11,923 (+54.5%), from €21,881 to €33,804
- Taxes +€1,579
up €1,579 (+29.8%), from €5,297 to €6,877
- Financial charges +€674
up €674 (+59.9%), from €1,126 to €1,800
- Other operating charges -€636
down €636 (-55.0%), from €1,155 to €520
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 | €57,898 | €47,496 | -€10,401 | -18.0% |
| Fixed assets | 21/28 | €1,414 | €2,376 | +€962 | +68.0% |
| Tangible fixed assets | 22/27 | €1,414 | €2,376 | +€962 | +68.0% |
| Furniture and vehicles | 24 | €1,414 | €645 | -€769 | -54.4% |
| Other tangible fixed assets | 26 | - | €1,731 | +€1,731 | |
| Current assets | 29/58 | €56,484 | €45,121 | -€11,363 | -20.1% |
| Amounts receivable within one year | 40/41 | €26,597 | €14,086 | -€12,511 | -47.0% |
| Trade receivables | 40 | €23,088 | €12,958 | -€10,130 | -43.9% |
| Other amounts receivable | 41 | €3,510 | €1,129 | -€2,381 | -67.8% |
| Cash at bank and in hand | 54/58 | €28,398 | €28,839 | +€441 | +1.6% |
| Deferred charges and accrued income | 490/1 | €1,489 | €2,195 | +€706 | +47.5% |
| Total equity and liabilities | 10/49 | €57,898 | €47,496 | -€10,401 | -18.0% |
| Equity | 10/15 | €49,932 | €17,201 | -€32,731 | -65.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €48,432 | €15,701 | -€32,731 | -67.6% |
| Distributable reserves | 133 | €48,432 | €15,701 | -€32,731 | -67.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €7,965 | €30,295 | +€22,329 | +280% |
| Amounts payable within one year | 42/48 | €7,965 | €27,693 | +€19,728 | +248% |
| Trade debts | 44 | €5,859 | €1,230 | -€4,628 | -79.0% |
| Suppliers | 440/4 | €5,859 | €1,230 | -€4,628 | -79.0% |
| Taxes, remuneration and social security | 45 | €2,106 | €5,553 | +€3,446 | +164% |
| Taxes | 450/3 | €2,106 | €5,553 | +€3,446 | +164% |
| Other amounts payable | 47/48 | €0 | €20,910 | +€20,910 | |
| Accrued charges and deferred income | 492/3 | - | €2,602 | +€2,602 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €560 | €838 | +€279 | +49.8% |
| Other operating charges | 640/8 | €1,155 | €520 | -€636 | -55.0% |
| Gross operating margin | 9900 | €21,881 | €33,804 | +€11,923 | +54.5% |
| Operating profit (loss) | 9901 | €20,166 | €32,446 | +€12,280 | +60.9% |
| Financial income | 75/76B | €105 | €0 | -€105 | -100% |
| Recurring financial income | 75 | €105 | €0 | -€105 | -100% |
| Financial charges | 65/66B | €1,126 | €1,800 | +€674 | +59.9% |
| Recurring financial charges | 65 | €1,126 | €1,800 | +€674 | +59.9% |
| Profit (loss) for the period before taxes | 9903 | €19,146 | €30,646 | +€11,500 | +60.1% |
| Income taxes | 67/77 | €5,297 | €6,877 | +€1,579 | +29.8% |
| Profit (loss) for the period | 9904 | €13,848 | €23,769 | +€9,921 | +71.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,848 | €23,769 | +€9,921 | +71.6% |
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 24 October 2026 via checked.be.