KL COMPUTER: what changed
KL COMPUTER
Largest movements
- Stocks and contracts -€18,925
down €18,925 (-83.8%), from €22,575 to €3,650
- Cash -€14,934
down €14,934 (-100%), from €14,934 to €0
mainly Net result for the year (-€14,470) and Tax, wage and social debts (-€11,218)
- Tangible fixed assets -€9,871
down €9,871 (-43.9%), from €22,474 to €12,603
of which Furniture and vehicles: -€9,421
- Receivables within one year +€6,130
up €6,130 (+47.6%), from €12,873 to €19,003
of which Trade receivables: +€5,962
- Deferred charges and accrued income -€2,457
down €2,457 (-77.5%), from €3,169 to €712
- Profit (loss) carried forward -€14,470
down €14,470 (-54.4%), from -€26,578 to -€41,048
- Tax, wage and social debts -€11,218
down €11,218 (-90.1%), from €12,453 to €1,236
of which Remuneration and social security: -€7,109
- Debts after one year -€10,036
down €10,036 (-77.9%), from €12,892 to €2,855
- Trade debts -€5,046
down €5,046 (-90.7%), from €5,564 to €517
- Other debts -€1,314
down €1,314 (-2.2%), from €58,962 to €57,648
- Gross operating margin -€24,961
down €24,961 (-54.7%), from €45,644 to €20,682
- Staff costs -€16,064
down €16,064 (-42.1%), from €38,193 to €22,129
- Financial charges -€4,269
down €4,269 (-64.8%), from €6,586 to €2,317
- Depreciation -€1,800
down €1,800 (-15.5%), from €11,580 to €9,780
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,103 | €42,046 | -€41,057 | -49.4% |
| Fixed assets | 21/28 | €29,551 | €18,681 | -€10,871 | -36.8% |
| Intangible fixed assets | 21 | €6,841 | €5,841 | -€1,000 | -14.6% |
| Tangible fixed assets | 22/27 | €22,474 | €12,603 | -€9,871 | -43.9% |
| Furniture and vehicles | 24 | €19,395 | €9,975 | -€9,421 | -48.6% |
| Other tangible fixed assets | 26 | €3,079 | €2,629 | -€450 | -14.6% |
| Financial fixed assets | 28 | €236 | €236 | = | 0.0% |
| Current assets | 29/58 | €53,552 | €23,365 | -€30,186 | -56.4% |
| Stocks and contracts in progress | 3 | €22,575 | €3,650 | -€18,925 | -83.8% |
| Stocks | 30/36 | €22,575 | €3,650 | -€18,925 | -83.8% |
| Amounts receivable within one year | 40/41 | €12,873 | €19,003 | +€6,130 | +47.6% |
| Trade receivables | 40 | €4,888 | €10,850 | +€5,962 | +122% |
| Other amounts receivable | 41 | €7,985 | €8,153 | +€168 | +2.1% |
| Cash at bank and in hand | 54/58 | €14,934 | €0 | -€14,934 | -100% |
| Deferred charges and accrued income | 490/1 | €3,169 | €712 | -€2,457 | -77.5% |
| Total equity and liabilities | 10/49 | €83,103 | €42,046 | -€41,057 | -49.4% |
| Equity | 10/15 | -€16,578 | -€31,048 | -€14,470 | -87.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,578 | -€41,048 | -€14,470 | -54.4% |
| Amounts payable | 17/49 | €99,681 | €73,094 | -€26,588 | -26.7% |
| Amounts payable after more than one year | 17 | €12,892 | €2,855 | -€10,036 | -77.9% |
| Financial debts | 170/4 | €12,892 | €2,855 | -€10,036 | -77.9% |
| Amounts payable within one year | 42/48 | €86,790 | €70,138 | -€16,652 | -19.2% |
| Current portion of amounts payable after more than one year | 42 | €9,810 | €10,280 | +€470 | +4.8% |
| Financial debts | 43 | - | €458 | +€458 | |
| Credit institutions | 430/8 | - | €458 | +€458 | |
| Trade debts | 44 | €5,564 | €517 | -€5,046 | -90.7% |
| Suppliers | 440/4 | €5,564 | €517 | -€5,046 | -90.7% |
| Taxes, remuneration and social security | 45 | €12,453 | €1,236 | -€11,218 | -90.1% |
| Taxes | 450/3 | €5,308 | €1,200 | -€4,109 | -77.4% |
| Remuneration and social security | 454/9 | €7,145 | €36 | -€7,109 | -99.5% |
| Other amounts payable | 47/48 | €58,962 | €57,648 | -€1,314 | -2.2% |
| Accrued charges and deferred income | 492/3 | - | €100 | +€100 | |
| Non-recurring operating income | 76A | - | €975 | +€975 | |
| Remuneration, social security and pensions | 62 | €38,193 | €22,129 | -€16,064 | -42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,580 | €9,780 | -€1,800 | -15.5% |
| Other operating charges | 640/8 | €458 | €819 | +€362 | +79.0% |
| Gross operating margin | 9900 | €45,644 | €20,682 | -€24,961 | -54.7% |
| Operating profit (loss) | 9901 | -€4,587 | -€12,046 | -€7,459 | -163% |
| Financial income | 75/76B | €3 | €35 | +€32 | +1,191% |
| Recurring financial income | 75 | €3 | €35 | +€32 | +1,191% |
| Financial charges | 65/66B | €6,586 | €2,317 | -€4,269 | -64.8% |
| Recurring financial charges | 65 | €6,586 | €2,317 | -€4,269 | -64.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,171 | -€14,328 | -€3,158 | -28.3% |
| Income taxes | 67/77 | €135 | €141 | +€7 | +4.9% |
| Profit (loss) for the period | 9904 | -€11,305 | -€14,470 | -€3,164 | -28.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,305 | -€14,470 | -€3,164 | -28.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.