IVENS KLEDING: 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.
IVENS KLEDING
Largest movements
- Cash -€51,611
down €51,611 (-43.8%), from €117,822 to €66,211
mainly Investment in fixed assets (net) (-€36,096) and Receivables within one year (-€28,631)
- Tangible fixed assets +€31,872
up €31,872 (+876%), from €3,640 to €35,512
of which Furniture and vehicles: +€24,749
- Receivables within one year +€28,631
up €28,631 (+9.0%), from €319,413 to €348,045
of which Other amounts receivable: +€28,631
- Stocks and contracts +€8,931
up €8,931 (+5.0%), from €176,884 to €185,815
- Reserves +€23,377
up €23,377 (+5.9%), from €398,805 to €422,182
of which Distributable reserves: +€23,377
- Short-term financial debts -€15,210
down €15,210 (-21.7%), from €70,210 to €55,000
- Debts after one year +€11,812
up €11,812 (+192%), from €6,165 to €17,977
- Trade debts +€6,754
up €6,754 (+314%), from €2,151 to €8,906
- Gross operating margin -€52,656
down €52,656 (-37.5%), from €140,333 to €87,677
- Taxes -€12,257
down €12,257 (-59.6%), from €20,559 to €8,302
- Financial income +€5,781
up €5,781 (+44.3%), from €13,060 to €18,841
of which Non-recurring financial income: +€6,340
- Depreciation +€3,849
up €3,849 (+1,026%), from €375 to €4,224
- Financial charges -€2,041
down €2,041 (-24.5%), from €8,321 to €6,280
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 | €617,969 | €635,582 | +€17,613 | +2.9% |
| Fixed assets | 21/28 | €3,640 | €35,512 | +€31,872 | +876% |
| Tangible fixed assets | 22/27 | €3,640 | €35,512 | +€31,872 | +876% |
| Plant, machinery and equipment | 23 | - | €7,124 | +€7,124 | |
| Furniture and vehicles | 24 | €3,640 | €28,388 | +€24,749 | +680% |
| Current assets | 29/58 | €614,330 | €600,070 | -€14,259 | -2.3% |
| Stocks and contracts in progress | 3 | €176,884 | €185,815 | +€8,931 | +5.0% |
| Stocks | 30/36 | €176,884 | €185,815 | +€8,931 | +5.0% |
| Amounts receivable within one year | 40/41 | €319,413 | €348,045 | +€28,631 | +9.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €319,413 | €348,045 | +€28,631 | +9.0% |
| Cash at bank and in hand | 54/58 | €117,822 | €66,211 | -€51,611 | -43.8% |
| Deferred charges and accrued income | 490/1 | €210 | €0 | -€210 | -100% |
| Total equity and liabilities | 10/49 | €617,969 | €635,582 | +€17,613 | +2.9% |
| Equity | 10/15 | €460,305 | €483,682 | +€23,377 | +5.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €398,805 | €422,182 | +€23,377 | +5.9% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €392,655 | €416,032 | +€23,377 | +6.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €157,664 | €151,900 | -€5,764 | -3.7% |
| Amounts payable after more than one year | 17 | €6,165 | €17,977 | +€11,812 | +192% |
| Financial debts | 170/4 | €6,165 | €17,977 | +€11,812 | +192% |
| Amounts payable within one year | 42/48 | €145,934 | €131,532 | -€14,402 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €5,833 | €4,329 | -€1,505 | -25.8% |
| Financial debts | 43 | €70,210 | €55,000 | -€15,210 | -21.7% |
| Credit institutions | 430/8 | €70,210 | €55,000 | -€15,210 | -21.7% |
| Trade debts | 44 | €2,151 | €8,906 | +€6,754 | +314% |
| Suppliers | 440/4 | €2,151 | €8,906 | +€6,754 | +314% |
| Taxes, remuneration and social security | 45 | €10,467 | €8,401 | -€2,066 | -19.7% |
| Taxes | 450/3 | €9,217 | €7,317 | -€1,900 | -20.6% |
| Remuneration and social security | 454/9 | €1,250 | €1,084 | -€166 | -13.3% |
| Other amounts payable | 47/48 | €57,272 | €54,897 | -€2,376 | -4.1% |
| Accrued charges and deferred income | 492/3 | €5,565 | €2,391 | -€3,174 | -57.0% |
| Remuneration, social security and pensions | 62 | €9,285 | €8,535 | -€749 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €375 | €4,224 | +€3,849 | +1,026% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €30,290 | €29,213 | -€1,078 | -3.6% |
| Other operating charges | 640/8 | €1,542 | €1,587 | +€45 | +2.9% |
| Gross operating margin | 9900 | €140,333 | €87,677 | -€52,656 | -37.5% |
| Operating profit (loss) | 9901 | €98,841 | €44,118 | -€54,724 | -55.4% |
| Financial income | 75/76B | €13,060 | €18,841 | +€5,781 | +44.3% |
| Recurring financial income | 75 | €13,060 | €12,501 | -€559 | -4.3% |
| Non-recurring financial income | 76B | - | €6,340 | +€6,340 | |
| Financial charges | 65/66B | €8,321 | €6,280 | -€2,041 | -24.5% |
| Recurring financial charges | 65 | €8,321 | €6,280 | -€2,041 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €103,580 | €56,679 | -€46,901 | -45.3% |
| Income taxes | 67/77 | €20,559 | €8,302 | -€12,257 | -59.6% |
| Profit (loss) for the period | 9904 | €83,021 | €48,377 | -€34,644 | -41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €83,021 | €48,377 | -€34,644 | -41.7% |
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.