De Kletskop: 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 Kletskop
Largest movements
- Tangible fixed assets -€52,505
down €52,505 (-58.7%), from €89,456 to €36,951
of which Plant, machinery and equipment: -€39,879
- Cash -€7,551
down €7,551 (-43.7%), from €17,270 to €9,719
mainly Net result for the year (-€52,398) and Contributions, distributions and other (-€11,998)
- Stocks and contracts -€5,205
down €5,205 (-77.7%), from €6,695 to €1,490
- Receivables within one year -€3,285
down €3,285 (-58.1%), from €5,657 to €2,372
of which Trade receivables: -€3,286
- Profit (loss) carried forward -€64,396
down €64,396 (-119%), from -€54,111 to -€118,508
- Other debts +€10,515
up €10,515 (+18.5%), from €56,701 to €67,217
- Current portion of long-term debt -€8,119
down €8,119 (-61.8%), from €13,128 to €5,009
- Debts after one year -€6,077
down €6,077 (-29.8%), from €20,414 to €14,337
- Trade debts -€1,946
down €1,946 (-36.3%), from €5,356 to €3,410
- Gross operating margin -€50,751
down €50,751 (-77.0%), from €65,885 to €15,134
- Depreciation -€6,853
down €6,853 (-20.9%), from €32,733 to €25,881
- Other operating charges -€2,597
down €2,597 (-68.0%), from €3,820 to €1,222
- Staff costs +€2,425
up €2,425 (+6.5%), from €37,258 to €39,683
- Financial charges -€1,805
down €1,805 (-67.2%), from €2,685 to €881
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 | €122,258 | €54,431 | -€67,827 | -55.5% |
| Fixed assets | 21/28 | €89,456 | €36,951 | -€52,505 | -58.7% |
| Tangible fixed assets | 22/27 | €89,456 | €36,951 | -€52,505 | -58.7% |
| Land and buildings | 22 | €20,852 | €11,616 | -€9,235 | -44.3% |
| Plant, machinery and equipment | 23 | €58,928 | €19,050 | -€39,879 | -67.7% |
| Furniture and vehicles | 24 | €9,676 | €6,285 | -€3,391 | -35.0% |
| Current assets | 29/58 | €32,802 | €17,480 | -€15,322 | -46.7% |
| Stocks and contracts in progress | 3 | €6,695 | €1,490 | -€5,205 | -77.7% |
| Stocks | 30/36 | €6,695 | €1,490 | -€5,205 | -77.7% |
| Amounts receivable within one year | 40/41 | €5,657 | €2,372 | -€3,285 | -58.1% |
| Trade receivables | 40 | €3,824 | €538 | -€3,286 | -85.9% |
| Other amounts receivable | 41 | €1,834 | €1,834 | +€1 | 0.0% |
| Current investments | 50/53 | €3,180 | €3,900 | +€720 | +22.6% |
| Cash at bank and in hand | 54/58 | €17,270 | €9,719 | -€7,551 | -43.7% |
| Total equity and liabilities | 10/49 | €122,258 | €54,431 | -€67,827 | -55.5% |
| Equity | 10/15 | €19,024 | -€45,372 | -€64,396 | |
| Contributions | 10/11 | €6,820 | €6,820 | = | 0.0% |
| Reserves | 13 | €66,316 | €66,316 | = | 0.0% |
| Distributable reserves | 133 | €66,316 | €66,316 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,111 | -€118,508 | -€64,396 | -119% |
| Amounts payable | 17/49 | €103,234 | €99,803 | -€3,431 | -3.3% |
| Amounts payable after more than one year | 17 | €20,414 | €14,337 | -€6,077 | -29.8% |
| Financial debts | 170/4 | €20,414 | €14,337 | -€6,077 | -29.8% |
| Amounts payable within one year | 42/48 | €82,820 | €83,610 | +€789 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €13,128 | €5,009 | -€8,119 | -61.8% |
| Trade debts | 44 | €5,356 | €3,410 | -€1,946 | -36.3% |
| Suppliers | 440/4 | €5,356 | €3,410 | -€1,946 | -36.3% |
| Taxes, remuneration and social security | 45 | €7,636 | €7,974 | +€339 | +4.4% |
| Taxes | 450/3 | €4,096 | €3,709 | -€386 | -9.4% |
| Remuneration and social security | 454/9 | €3,540 | €4,265 | +€725 | +20.5% |
| Other amounts payable | 47/48 | €56,701 | €67,217 | +€10,515 | +18.5% |
| Accrued charges and deferred income | 492/3 | - | €1,856 | +€1,856 | |
| Non-recurring operating income | 76A | - | €14,187 | +€14,187 | |
| Remuneration, social security and pensions | 62 | €37,258 | €39,683 | +€2,425 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,733 | €25,881 | -€6,853 | -20.9% |
| Other operating charges | 640/8 | €3,820 | €1,222 | -€2,597 | -68.0% |
| Gross operating margin | 9900 | €65,885 | €15,134 | -€50,751 | -77.0% |
| Operating profit (loss) | 9901 | -€7,926 | -€51,652 | -€43,726 | -552% |
| Financial income | 75/76B | €1,063 | €1,784 | +€720 | +67.7% |
| Recurring financial income | 75 | €1,063 | €1,784 | +€720 | +67.7% |
| Financial charges | 65/66B | €2,685 | €881 | -€1,805 | -67.2% |
| Recurring financial charges | 65 | €2,685 | €881 | -€1,805 | -67.2% |
| Profit (loss) for the period before taxes | 9903 | -€9,548 | -€50,749 | -€41,201 | -432% |
| Income taxes | 67/77 | €514 | €1,649 | +€1,135 | +221% |
| Profit (loss) for the period | 9904 | -€10,061 | -€52,398 | -€42,336 | -421% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,061 | -€52,398 | -€42,336 | -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 31 October 2026 via checked.be.