DE KLUSCENTRALE: 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 KLUSCENTRALE
Largest movements
- Receivables within one year -€19,492
down €19,492 (-28.6%), from €68,104 to €48,612
of which Trade receivables: -€26,663
- Cash +€1,137
up €1,137 (+8.1%), from €14,050 to €15,187
mainly Receivables within one year (+€19,492) and Other debts (+€1,300)
- Reserves -€12,846
down €12,846 (-43.5%), from €29,509 to €16,663
- Trade debts -€5,978
down €5,978 (-31.5%), from €18,998 to €13,020
- Other debts +€1,300
up €1,300 (+6.6%), from €19,637 to €20,937
- Gross operating margin -€44,217
down €44,217, from €33,170 to -€11,047
- Taxes -€6,637
no longer reported in 2025 (was €6,637)
- Financial income -€4,685
down €4,685 (-99.8%), from €4,695 to €10
of which Non-recurring financial income: -€4,619
- Other operating charges +€1,407
up €1,407 (+434%), from €324 to €1,731
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 | €99,535 | €81,179 | -€18,355 | -18.4% |
| Fixed assets | 21/28 | €11,100 | €11,100 | = | 0.0% |
| Financial fixed assets | 28 | €11,100 | €11,100 | = | 0.0% |
| Current assets | 29/58 | €88,435 | €70,079 | -€18,355 | -20.8% |
| Amounts receivable within one year | 40/41 | €68,104 | €48,612 | -€19,492 | -28.6% |
| Trade receivables | 40 | €65,591 | €38,929 | -€26,663 | -40.6% |
| Other amounts receivable | 41 | €2,513 | €9,684 | +€7,171 | +285% |
| Cash at bank and in hand | 54/58 | €14,050 | €15,187 | +€1,137 | +8.1% |
| Deferred charges and accrued income | 490/1 | €6,280 | €6,280 | = | 0.0% |
| Total equity and liabilities | 10/49 | €99,535 | €81,179 | -€18,355 | -18.4% |
| Equity | 10/15 | €41,909 | €29,063 | -€12,846 | -30.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €29,509 | €16,663 | -€12,846 | -43.5% |
| Distributable reserves | 133 | €29,509 | €16,663 | -€12,846 | -43.5% |
| Amounts payable | 17/49 | €57,626 | €52,116 | -€5,509 | -9.6% |
| Amounts payable within one year | 42/48 | €57,035 | €51,526 | -€5,509 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €5,100 | €5,100 | = | 0.0% |
| Trade debts | 44 | €18,998 | €13,020 | -€5,978 | -31.5% |
| Suppliers | 440/4 | €18,998 | €13,020 | -€5,978 | -31.5% |
| Taxes, remuneration and social security | 45 | €13,300 | €12,469 | -€831 | -6.3% |
| Taxes | 450/3 | €13,300 | €12,469 | -€831 | -6.3% |
| Other amounts payable | 47/48 | €19,637 | €20,937 | +€1,300 | +6.6% |
| Accrued charges and deferred income | 492/3 | €591 | €591 | = | 0.0% |
| Other operating charges | 640/8 | €324 | €1,731 | +€1,407 | +434% |
| Gross operating margin | 9900 | €33,170 | -€11,047 | -€44,217 | |
| Operating profit (loss) | 9901 | €32,846 | -€12,778 | -€45,625 | |
| Financial income | 75/76B | €4,695 | €10 | -€4,685 | -99.8% |
| Recurring financial income | 75 | €76 | €10 | -€66 | -86.8% |
| Non-recurring financial income | 76B | €4,619 | - | -€4,619 | |
| Financial charges | 65/66B | €132 | €78 | -€54 | -41.0% |
| Recurring financial charges | 65 | €132 | €78 | -€54 | -41.0% |
| Profit (loss) for the period before taxes | 9903 | €37,409 | -€12,846 | -€50,255 | |
| Income taxes | 67/77 | €6,637 | - | -€6,637 | |
| Profit (loss) for the period | 9904 | €30,772 | -€12,846 | -€43,618 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,772 | -€12,846 | -€43,618 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.