DE KLOK: 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 KLOK
Largest movements
- Cash +€17,060
up €17,060 (+18.9%), from €90,411 to €107,471
mainly Net result for the year (+€26,796) and Tax, wage and social debts (+€2,570)
- Receivables within one year -€1,507
down €1,507 (-6.4%), from €23,469 to €21,962
- Profit (loss) carried forward +€26,796
up €26,796 (+33.4%), from €80,293 to €107,090
- Other debts -€8,586
no longer reported in 2025 (was €8,586)
- Trade debts -€5,337
down €5,337 (-49.3%), from €10,829 to €5,492
- Tax, wage and social debts +€2,570
up €2,570 (+131.0%), from €1,962 to €4,533
- Gross operating margin +€39,231
up €39,231 (+20.6%), from €190,863 to €230,094
- Staff costs +€23,113
up €23,113 (+14.3%), from €162,164 to €185,278
- Taxes -€2,560
down €2,560 (-20.4%), from €12,560 to €10,000
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 | €120,630 | €136,074 | +€15,444 | +12.8% |
| Current assets | 29/58 | €120,630 | €136,074 | +€15,444 | +12.8% |
| Stocks and contracts in progress | 3 | €3,000 | €3,000 | = | 0.0% |
| Stocks | 30/36 | €3,000 | €3,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,469 | €21,962 | -€1,507 | -6.4% |
| Other amounts receivable | 41 | €23,469 | €21,962 | -€1,507 | -6.4% |
| Cash at bank and in hand | 54/58 | €90,411 | €107,471 | +€17,060 | +18.9% |
| Deferred charges and accrued income | 490/1 | €3,750 | €3,641 | -€109 | -2.9% |
| Total equity and liabilities | 10/49 | €120,630 | €136,074 | +€15,444 | +12.8% |
| Equity | 10/15 | €99,253 | €126,050 | +€26,796 | +27.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €360 | €360 | = | 0.0% |
| Distributable reserves | 133 | €360 | €360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,293 | €107,090 | +€26,796 | +33.4% |
| Amounts payable | 17/49 | €21,377 | €10,024 | -€11,352 | -53.1% |
| Amounts payable within one year | 42/48 | €21,377 | €10,024 | -€11,352 | -53.1% |
| Trade debts | 44 | €10,829 | €5,492 | -€5,337 | -49.3% |
| Suppliers | 440/4 | €10,829 | €5,492 | -€5,337 | -49.3% |
| Taxes, remuneration and social security | 45 | €1,962 | €4,533 | +€2,570 | +131.0% |
| Remuneration and social security | 454/9 | €1,962 | €4,533 | +€2,570 | +131.0% |
| Other amounts payable | 47/48 | €8,586 | - | -€8,586 | |
| Remuneration, social security and pensions | 62 | €162,164 | €185,278 | +€23,113 | +14.3% |
| Other operating charges | 640/8 | €4,352 | €6,498 | +€2,146 | +49.3% |
| Gross operating margin | 9900 | €190,863 | €230,094 | +€39,231 | +20.6% |
| Operating profit (loss) | 9901 | €24,347 | €38,319 | +€13,972 | +57.4% |
| Financial charges | 65/66B | €352 | €1,522 | +€1,170 | +332.5% |
| Recurring financial charges | 65 | €352 | €1,522 | +€1,170 | +332.5% |
| Profit (loss) for the period before taxes | 9903 | €23,995 | €36,796 | +€12,802 | +53.4% |
| Income taxes | 67/77 | €12,560 | €10,000 | -€2,560 | -20.4% |
| Profit (loss) for the period | 9904 | €11,435 | €26,796 | +€15,362 | +134.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,435 | €26,796 | +€15,362 | +134.3% |
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 2 October 2026 via checked.be.