GROEP KLESSENS: 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.
GROEP KLESSENS
Largest movements
- Receivables within one year -€217,064
down €217,064 (-98.2%), from €221,012 to €3,948
of which Trade receivables: -€221,012
- Other debts -€189,266
down €189,266 (-34.0%), from €556,084 to €366,818
- Taxes -€38,465
down €38,465 (-98.8%), from €38,918 to €453
- Gross operating margin -€5,997
down €5,997 (-31.1%), from €19,270 to €13,273
- Other operating charges +€367
up €367 (+6.3%), from €5,785 to €6,152
- Depreciation +€247
up €247 (+1.7%), from €14,113 to €14,360
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 | €4,332,461 | €4,087,092 | -€245,369 | -5.7% |
| Fixed assets | 21/28 | €4,094,153 | €4,079,793 | -€14,360 | -0.4% |
| Tangible fixed assets | 22/27 | €591,583 | €577,223 | -€14,360 | -2.4% |
| Land and buildings | 22 | €591,583 | €577,223 | -€14,360 | -2.4% |
| Financial fixed assets | 28 | €3,502,570 | €3,502,570 | = | 0.0% |
| Current assets | 29/58 | €238,309 | €7,300 | -€231,009 | -96.9% |
| Amounts receivable within one year | 40/41 | €221,012 | €3,948 | -€217,064 | -98.2% |
| Trade receivables | 40 | €221,012 | €0 | -€221,012 | -100% |
| Other amounts receivable | 41 | - | €3,948 | +€3,948 | |
| Cash at bank and in hand | 54/58 | €15,730 | €1,625 | -€14,105 | -89.7% |
| Deferred charges and accrued income | 490/1 | €1,567 | €1,726 | +€160 | +10.2% |
| Total equity and liabilities | 10/49 | €4,332,461 | €4,087,092 | -€245,369 | -5.7% |
| Equity | 10/15 | €3,725,325 | €3,717,593 | -€7,732 | -0.2% |
| Contributions | 10/11 | €3,508,770 | €3,508,770 | = | 0.0% |
| Reserves | 13 | €158,108 | €158,108 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €158,108 | €158,108 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,447 | €50,715 | -€7,732 | -13.2% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €607,137 | €369,500 | -€237,637 | -39.1% |
| Amounts payable within one year | 42/48 | €607,137 | €369,500 | -€237,637 | -39.1% |
| Trade debts | 44 | €7,702 | €1,895 | -€5,807 | -75.4% |
| Suppliers | 440/4 | €7,702 | €1,895 | -€5,807 | -75.4% |
| Taxes, remuneration and social security | 45 | €43,351 | €786 | -€42,564 | -98.2% |
| Taxes | 450/3 | €43,351 | €786 | -€42,564 | -98.2% |
| Other amounts payable | 47/48 | €556,084 | €366,818 | -€189,266 | -34.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,113 | €14,360 | +€247 | +1.7% |
| Other operating charges | 640/8 | €5,785 | €6,152 | +€367 | +6.3% |
| Gross operating margin | 9900 | €19,270 | €13,273 | -€5,997 | -31.1% |
| Operating profit (loss) | 9901 | -€628 | -€7,238 | -€6,611 | -1,053% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €200 | €40 | -€160 | -79.8% |
| Recurring financial charges | 65 | €200 | €40 | -€160 | -79.8% |
| Profit (loss) for the period before taxes | 9903 | -€828 | -€7,279 | -€6,451 | -779% |
| Transfer from deferred taxes | 780 | €30,553 | €0 | -€30,553 | -100% |
| Income taxes | 67/77 | €38,918 | €453 | -€38,465 | -98.8% |
| Profit (loss) for the period | 9904 | -€9,193 | -€7,732 | +€1,461 | +15.9% |
| Transfer from tax-exempt reserves | 789 | €91,660 | €0 | -€91,660 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €82,467 | -€7,732 | -€90,199 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.