DE KLUIS: 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 KLUIS
Largest movements
- Financial fixed assets -€317,520
no longer reported in 2025 (was €317,520)
- Cash +€11,437
up €11,437 (+2,081%), from €550 to €11,987
mainly Investment in fixed assets (net) (+€312,696) and Trade debts (+€3,012)
- Receivables within one year +€10,786
up €10,786 (+291%), from €3,710 to €14,496
- Tangible fixed assets +€4,171
new in 2025: €4,171
- Deferred charges and accrued income +€4,085
up €4,085 (+418%), from €978 to €5,063
- Profit (loss) carried forward -€204,381
down €204,381, from €1,661 to -€202,719
- Other debts -€86,852
down €86,852 (-40.3%), from €215,670 to €128,817
- Financial charges +€278,697
up €278,697 (+13,626%), from €2,045 to €280,742
of which Non-recurring financial charges: +€277,445
- Gross operating margin +€87,550
up €87,550 (+1,267%), from €6,911 to €94,461
- Taxes +€15,410
up €15,410 (+2,947%), from €523 to €15,933
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 | €322,757 | €35,717 | -€287,040 | -88.9% |
| Fixed assets | 21/28 | €317,520 | €4,171 | -€313,349 | -98.7% |
| Tangible fixed assets | 22/27 | - | €4,171 | +€4,171 | |
| Plant, machinery and equipment | 23 | - | €1,512 | +€1,512 | |
| Furniture and vehicles | 24 | - | €789 | +€789 | |
| Other tangible fixed assets | 26 | - | €1,870 | +€1,870 | |
| Financial fixed assets | 28 | €317,520 | - | -€317,520 | |
| Current assets | 29/58 | €5,237 | €31,546 | +€26,309 | +502% |
| Amounts receivable within one year | 40/41 | €3,710 | €14,496 | +€10,786 | +291% |
| Trade receivables | 40 | €3,710 | €14,496 | +€10,786 | +291% |
| Cash at bank and in hand | 54/58 | €550 | €11,987 | +€11,437 | +2,081% |
| Deferred charges and accrued income | 490/1 | €978 | €5,063 | +€4,085 | +418% |
| Total equity and liabilities | 10/49 | €322,757 | €35,717 | -€287,040 | -88.9% |
| Equity | 10/15 | €101,091 | -€103,290 | -€204,381 | |
| Contributions | 10/11 | €43,381 | €43,381 | = | 0.0% |
| Reserves | 13 | €56,048 | €56,048 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,338 | €4,338 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,338 | €4,338 | = | 0.0% |
| Distributable reserves | 133 | €51,710 | €51,710 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,661 | -€202,719 | -€204,381 | |
| Amounts payable | 17/49 | €221,666 | €139,007 | -€82,659 | -37.3% |
| Amounts payable within one year | 42/48 | €219,584 | €137,171 | -€82,413 | -37.5% |
| Trade debts | 44 | €1,324 | €4,336 | +€3,012 | +228% |
| Suppliers | 440/4 | €1,324 | €4,336 | +€3,012 | +228% |
| Taxes, remuneration and social security | 45 | €2,590 | €4,018 | +€1,428 | +55.1% |
| Taxes | 450/3 | €590 | €4,018 | +€3,428 | +581% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €215,670 | €128,817 | -€86,852 | -40.3% |
| Accrued charges and deferred income | 492/3 | €2,083 | €1,836 | -€247 | -11.8% |
| Non-recurring operating income | 76A | €2,635 | - | -€2,635 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €653 | +€653 | |
| Other operating charges | 640/8 | €2,337 | €1,883 | -€455 | -19.5% |
| Gross operating margin | 9900 | €6,911 | €94,461 | +€87,550 | +1,267% |
| Operating profit (loss) | 9901 | €4,574 | €91,925 | +€87,352 | +1,910% |
| Financial income | 75/76B | - | €369 | +€369 | |
| Recurring financial income | 75 | - | €369 | +€369 | |
| Financial charges | 65/66B | €2,045 | €280,742 | +€278,697 | +13,626% |
| Recurring financial charges | 65 | €2,045 | €3,297 | +€1,252 | +61.2% |
| Non-recurring financial charges | 66B | - | €277,445 | +€277,445 | |
| Profit (loss) for the period before taxes | 9903 | €2,528 | -€188,447 | -€190,976 | |
| Income taxes | 67/77 | €523 | €15,933 | +€15,410 | +2,947% |
| Profit (loss) for the period | 9904 | €2,005 | -€204,381 | -€206,386 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,005 | -€204,381 | -€206,386 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.