DE KLUIS: 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 KLUIS
Largest movements
- Receivables within one year +€5,487
up €5,487 (+238.0%), from €2,306 to €7,793
of which Trade receivables: +€5,742
- Cash -€4,309
down €4,309 (-13.5%), from €31,811 to €27,502
mainly Investment in fixed assets (net) (-€5,500) and Receivables within one year (-€5,487)
- Stocks and contracts +€3,399
up €3,399 (+46.6%), from €7,296 to €10,696
- Tangible fixed assets +€1,829
up €1,829 (+21.1%), from €8,682 to €10,511
of which Furniture and vehicles: +€2,634
- Reserves +€11,461
up €11,461 (+58.6%), from €19,574 to €31,034
- Tax, wage and social debts -€2,988
down €2,988 (-85.2%), from €3,508 to €521
- Other debts -€1,375
no longer reported in 2025 (was €1,375)
- Trade debts -€691
down €691 (-10.7%), from €6,463 to €5,772
- Gross operating margin -€7,920
down €7,920 (-23.3%), from €33,979 to €26,059
- Taxes +€3,899
up €3,899 (+78.0%), from €5,000 to €8,899
- Depreciation +€2,251
up €2,251 (+158.6%), from €1,420 to €3,671
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 | €51,965 | €58,372 | +€6,407 | +12.3% |
| Fixed assets | 21/28 | €8,682 | €10,511 | +€1,829 | +21.1% |
| Tangible fixed assets | 22/27 | €8,682 | €10,511 | +€1,829 | +21.1% |
| Land and buildings | 22 | €1,185 | €985 | -€200 | -16.9% |
| Furniture and vehicles | 24 | €6,288 | €8,922 | +€2,634 | +41.9% |
| Other tangible fixed assets | 26 | €1,209 | €605 | -€605 | -50.0% |
| Current assets | 29/58 | €43,282 | €47,860 | +€4,578 | +10.6% |
| Stocks and contracts in progress | 3 | €7,296 | €10,696 | +€3,399 | +46.6% |
| Stocks | 30/36 | €7,296 | €10,696 | +€3,399 | +46.6% |
| Amounts receivable within one year | 40/41 | €2,306 | €7,793 | +€5,487 | +238.0% |
| Trade receivables | 40 | - | €5,742 | +€5,742 | |
| Other amounts receivable | 41 | €2,306 | €2,052 | -€254 | -11.0% |
| Cash at bank and in hand | 54/58 | €31,811 | €27,502 | -€4,309 | -13.5% |
| Deferred charges and accrued income | 490/1 | €1,869 | €1,869 | = | 0.0% |
| Total equity and liabilities | 10/49 | €51,965 | €58,372 | +€6,407 | +12.3% |
| Equity | 10/15 | €40,618 | €52,079 | +€11,461 | +28.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,574 | €31,034 | +€11,461 | +58.6% |
| Distributable reserves | 133 | €19,574 | €31,034 | +€11,461 | +58.6% |
| Profit (loss) carried forward | 14 | €2,444 | €2,444 | = | 0.0% |
| Amounts payable | 17/49 | €11,347 | €6,293 | -€5,054 | -44.5% |
| Amounts payable within one year | 42/48 | €11,347 | €6,293 | -€5,054 | -44.5% |
| Trade debts | 44 | €6,463 | €5,772 | -€691 | -10.7% |
| Suppliers | 440/4 | €6,463 | €5,772 | -€691 | -10.7% |
| Taxes, remuneration and social security | 45 | €3,508 | €521 | -€2,988 | -85.2% |
| Taxes | 450/3 | €3,508 | €521 | -€2,988 | -85.2% |
| Other amounts payable | 47/48 | €1,375 | - | -€1,375 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,420 | €3,671 | +€2,251 | +158.6% |
| Other operating charges | 640/8 | €1,748 | €1,813 | +€65 | +3.7% |
| Gross operating margin | 9900 | €33,979 | €26,059 | -€7,920 | -23.3% |
| Operating profit (loss) | 9901 | €30,811 | €20,575 | -€10,236 | -33.2% |
| Financial income | 75/76B | €0 | €8 | +€8 | |
| Recurring financial income | 75 | €0 | €8 | +€8 | |
| Financial charges | 65/66B | €168 | €223 | +€54 | +32.3% |
| Recurring financial charges | 65 | €168 | €223 | +€54 | +32.3% |
| Profit (loss) for the period before taxes | 9903 | €30,643 | €20,360 | -€10,283 | -33.6% |
| Income taxes | 67/77 | €5,000 | €8,899 | +€3,899 | +78.0% |
| Profit (loss) for the period | 9904 | €25,643 | €11,461 | -€14,182 | -55.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,643 | €11,461 | -€14,182 | -55.3% |
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 5 October 2026 via checked.be.