DE KLIM: 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 KLIM
Largest movements
- Tangible fixed assets -€700,737
down €700,737 (-16.9%), from €4.2m to €3.5m
of which Land and buildings: -€722,501
- Cash +€550,190
up €550,190 (+77.4%), from €710,944 to €1.3m
mainly Other debts (+€391,706) and Investment in fixed assets (net) (+€380,275)
- Trade debts -€424,958
down €424,958 (-74.3%), from €571,637 to €146,679
- Other debts +€391,706
up €391,706 (+162%), from €241,691 to €633,398
- Debts after one year -€190,387
down €190,387 (-9.4%), from €2.0m to €1.8m
- Accrued charges and deferred income +€119,090
up €119,090 (+165%), from €72,149 to €191,239
- Gross operating margin -€602,115
down €602,115 (-33.2%), from €1.8m to €1.2m
- Financial income +€212,994
up €212,994 (+487%), from €43,776 to €256,770
of which Non-recurring financial income: +€212,919
- Taxes +€135,902
up €135,902 (+107%), from €126,988 to €262,889
- Depreciation -€63,267
down €63,267 (-16.5%), from €383,729 to €320,462
- Staff costs -€49,163
down €49,163 (-5.4%), from €916,965 to €867,802
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 | €4,871,579 | €4,720,317 | -€151,262 | -3.1% |
| Fixed assets | 21/28 | €4,159,920 | €3,459,183 | -€700,737 | -16.8% |
| Tangible fixed assets | 22/27 | €4,154,820 | €3,454,083 | -€700,737 | -16.9% |
| Land and buildings | 22 | €3,435,088 | €2,712,587 | -€722,501 | -21.0% |
| Plant, machinery and equipment | 23 | €488,364 | €585,182 | +€96,819 | +19.8% |
| Furniture and vehicles | 24 | €231,368 | €156,313 | -€75,055 | -32.4% |
| Financial fixed assets | 28 | €5,100 | €5,100 | = | 0.0% |
| Current assets | 29/58 | €711,659 | €1,261,134 | +€549,475 | +77.2% |
| Amounts receivable within one year | 40/41 | €715 | - | -€715 | |
| Trade receivables | 40 | €715 | - | -€715 | |
| Cash at bank and in hand | 54/58 | €710,944 | €1,261,134 | +€550,190 | +77.4% |
| Total equity and liabilities | 10/49 | €4,871,579 | €4,720,317 | -€151,262 | -3.1% |
| Equity | 10/15 | €1,822,411 | €1,785,855 | -€36,556 | -2.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,816,211 | €1,816,211 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,814,351 | €1,814,351 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€36,556 | -€36,556 | |
| Provisions and deferred taxes | 16 | €88,024 | €93,685 | +€5,661 | +6.4% |
| Provisions for liabilities and charges | 160/5 | €88,024 | €93,685 | +€5,661 | +6.4% |
| Other liabilities and charges | 164/5 | €88,024 | €93,685 | +€5,661 | +6.4% |
| Amounts payable | 17/49 | €2,961,144 | €2,840,777 | -€120,367 | -4.1% |
| Amounts payable after more than one year | 17 | €2,027,327 | €1,836,940 | -€190,387 | -9.4% |
| Financial debts | 170/4 | €2,027,327 | €1,836,940 | -€190,387 | -9.4% |
| Amounts payable within one year | 42/48 | €861,667 | €812,598 | -€49,070 | -5.7% |
| Trade debts | 44 | €571,637 | €146,679 | -€424,958 | -74.3% |
| Suppliers | 440/4 | €571,637 | €146,679 | -€424,958 | -74.3% |
| Taxes, remuneration and social security | 45 | €48,339 | €32,521 | -€15,818 | -32.7% |
| Remuneration and social security | 454/9 | €48,339 | €32,521 | -€15,818 | -32.7% |
| Other amounts payable | 47/48 | €241,691 | €633,398 | +€391,706 | +162% |
| Accrued charges and deferred income | 492/3 | €72,149 | €191,239 | +€119,090 | +165% |
| Non-recurring operating income | 76A | €9,332 | - | -€9,332 | |
| Remuneration, social security and pensions | 62 | €916,965 | €867,802 | -€49,163 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €383,729 | €320,462 | -€63,267 | -16.5% |
| Other operating charges | 640/8 | €43,529 | €1,984 | -€41,545 | -95.4% |
| Gross operating margin | 9900 | €1,814,391 | €1,212,275 | -€602,115 | -33.2% |
| Operating profit (loss) | 9901 | €470,167 | €22,027 | -€448,140 | -95.3% |
| Financial income | 75/76B | €43,776 | €256,770 | +€212,994 | +487% |
| Recurring financial income | 75 | €42 | €117 | +€75 | +181% |
| Non-recurring financial income | 76B | €43,734 | €256,653 | +€212,919 | +487% |
| Financial charges | 65/66B | €50,996 | €52,464 | +€1,468 | +2.9% |
| Recurring financial charges | 65 | €50,996 | €52,464 | +€1,468 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €462,947 | €226,333 | -€236,614 | -51.1% |
| Income taxes | 67/77 | €126,988 | €262,889 | +€135,902 | +107% |
| Profit (loss) for the period | 9904 | €335,959 | -€36,556 | -€372,516 | |
| Profit (loss) for the period to be appropriated | 9905 | €335,959 | -€36,556 | -€372,516 |
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 15 October 2026 via checked.be.