De Klopperij: 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 Klopperij
Largest movements
- Cash +€6,956
up €6,956 (+76.7%), from €9,071 to €16,027
mainly Trade debts (+€8,031) and Depreciation (+€3,572)
- Tangible fixed assets -€3,572
down €3,572 (-41.3%), from €8,639 to €5,067
- Receivables within one year -€963
down €963 (-6.8%), from €14,183 to €13,220
of which Trade receivables: -€963
- Trade debts +€8,031
up €8,031 (+51.7%), from €15,541 to €23,573
- Accrued charges and deferred income -€5,064
down €5,064 (-44.5%), from €11,390 to €6,326
- Other debts -€3,438
down €3,438 (-37.1%), from €9,256 to €5,818
- Tax, wage and social debts +€1,809
new in 2025: €1,809
- Profit (loss) carried forward +€1,136
up €1,136 (+7.6%), from -€14,895 to -€13,760
- Taxes +€1,809
new in 2025: €1,809
- Depreciation -€731
down €731 (-17.0%), from €4,303 to €3,572
- Other operating charges +€143
up €143 (+22.6%), from €632 to €775
- Gross operating margin +€90
up €90 (+1.2%), from €7,274 to €7,364
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 | €33,962 | €36,513 | +€2,551 | +7.5% |
| Fixed assets | 21/28 | €10,564 | €6,991 | -€3,572 | -33.8% |
| Tangible fixed assets | 22/27 | €8,639 | €5,067 | -€3,572 | -41.3% |
| Plant, machinery and equipment | 23 | €2,805 | €1,619 | -€1,186 | -42.3% |
| Furniture and vehicles | 24 | €4,022 | €2,527 | -€1,495 | -37.2% |
| Other tangible fixed assets | 26 | €1,812 | €921 | -€891 | -49.2% |
| Financial fixed assets | 28 | €1,925 | €1,925 | = | 0.0% |
| Current assets | 29/58 | €23,398 | €29,522 | +€6,124 | +26.2% |
| Amounts receivable within one year | 40/41 | €14,183 | €13,220 | -€963 | -6.8% |
| Trade receivables | 40 | €13,893 | €12,930 | -€963 | -6.9% |
| Other amounts receivable | 41 | €290 | €290 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,071 | €16,027 | +€6,956 | +76.7% |
| Deferred charges and accrued income | 490/1 | €144 | €275 | +€131 | +90.6% |
| Total equity and liabilities | 10/49 | €33,962 | €36,513 | +€2,551 | +7.5% |
| Equity | 10/15 | -€4,522 | -€3,387 | +€1,136 | +25.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,173 | €4,173 | = | 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 | €2,313 | €2,313 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,895 | -€13,760 | +€1,136 | +7.6% |
| Amounts payable | 17/49 | €38,484 | €39,899 | +€1,416 | +3.7% |
| Amounts payable after more than one year | 17 | €1,500 | €1,500 | = | 0.0% |
| Financial debts | 170/4 | €1,500 | €1,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €25,593 | €32,074 | +€6,480 | +25.3% |
| Trade debts | 44 | €15,541 | €23,573 | +€8,031 | +51.7% |
| Suppliers | 440/4 | €15,541 | €23,573 | +€8,031 | +51.7% |
| Advances received on contracts in progress | 46 | €796 | €874 | +€78 | +9.9% |
| Taxes, remuneration and social security | 45 | - | €1,809 | +€1,809 | |
| Taxes | 450/3 | - | €1,809 | +€1,809 | |
| Other amounts payable | 47/48 | €9,256 | €5,818 | -€3,438 | -37.1% |
| Accrued charges and deferred income | 492/3 | €11,390 | €6,326 | -€5,064 | -44.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,303 | €3,572 | -€731 | -17.0% |
| Other operating charges | 640/8 | €632 | €775 | +€143 | +22.6% |
| Gross operating margin | 9900 | €7,274 | €7,364 | +€90 | +1.2% |
| Operating profit (loss) | 9901 | €2,339 | €3,016 | +€678 | +29.0% |
| Financial income | 75/76B | €50 | - | -€50 | |
| Recurring financial income | 75 | €50 | - | -€50 | |
| Financial charges | 65/66B | €32 | €72 | +€40 | +123.1% |
| Recurring financial charges | 65 | €32 | €72 | +€40 | +123.1% |
| Profit (loss) for the period before taxes | 9903 | €2,356 | €2,944 | +€588 | +24.9% |
| Income taxes | 67/77 | - | €1,809 | +€1,809 | |
| Profit (loss) for the period | 9904 | €2,356 | €1,136 | -€1,221 | -51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,356 | €1,136 | -€1,221 | -51.8% |
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 3 October 2026 via checked.be.