KL Custom Design: 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.
KL Custom Design
Largest movements
- Receivables within one year -€13,292
down €13,292 (-33.8%), from €39,335 to €26,043
of which Other amounts receivable: -€18,037
- Financial fixed assets +€11,320
new in 2025: €11,320
- Tangible fixed assets +€5,390
up €5,390 (+7,421%), from €73 to €5,463
of which Plant, machinery and equipment: +€5,463
- Cash +€1,895
up €1,895 (+15.3%), from €12,361 to €14,256
mainly Receivables within one year (+€13,292) and Debts after one year (+€12,160)
- Stocks and contracts +€1,310
up €1,310 (+43.7%), from €3,000 to €4,310
- Debts after one year +€12,160
up €12,160 (+494%), from €2,464 to €14,624
- Other debts -€9,471
down €9,471 (-52.0%), from €18,198 to €8,727
- Trade debts +€7,202
up €7,202 (+69.0%), from €10,442 to €17,643
- Profit (loss) carried forward -€7,044
down €7,044 (-25.5%), from -€27,574 to -€34,619
- Current portion of long-term debt +€3,874
up €3,874 (+202%), from €1,917 to €5,791
- Gross operating margin -€1,430
down €1,430 (-78.2%), from -€1,829 to -€3,259
- Financial charges +€1,151
up €1,151 (+296%), from €388 to €1,539
- Other operating charges +€576
up €576 (+52.4%), from €1,100 to €1,676
- Depreciation +€424
up €424 (+292%), from €145 to €569
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 | €55,073 | €62,223 | +€7,150 | +13.0% |
| Fixed assets | 21/28 | €73 | €16,783 | +€16,710 | +23,004% |
| Tangible fixed assets | 22/27 | €73 | €5,463 | +€5,390 | +7,421% |
| Plant, machinery and equipment | 23 | - | €5,463 | +€5,463 | |
| Furniture and vehicles | 24 | €73 | - | -€73 | |
| Financial fixed assets | 28 | - | €11,320 | +€11,320 | |
| Current assets | 29/58 | €55,001 | €45,440 | -€9,561 | -17.4% |
| Stocks and contracts in progress | 3 | €3,000 | €4,310 | +€1,310 | +43.7% |
| Stocks | 30/36 | €3,000 | €4,310 | +€1,310 | +43.7% |
| Amounts receivable within one year | 40/41 | €39,335 | €26,043 | -€13,292 | -33.8% |
| Trade receivables | 40 | €18,335 | €23,080 | +€4,745 | +25.9% |
| Other amounts receivable | 41 | €21,000 | €2,963 | -€18,037 | -85.9% |
| Cash at bank and in hand | 54/58 | €12,361 | €14,256 | +€1,895 | +15.3% |
| Deferred charges and accrued income | 490/1 | €305 | €831 | +€526 | +173% |
| Total equity and liabilities | 10/49 | €55,073 | €62,223 | +€7,150 | +13.0% |
| Equity | 10/15 | €7,639 | €594 | -€7,044 | -92.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €22,813 | €22,813 | = | 0.0% |
| Distributable reserves | 133 | €22,813 | €22,813 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,574 | -€34,619 | -€7,044 | -25.5% |
| Amounts payable | 17/49 | €47,435 | €61,629 | +€14,194 | +29.9% |
| Amounts payable after more than one year | 17 | €2,464 | €14,624 | +€12,160 | +494% |
| Financial debts | 170/4 | €2,464 | €14,624 | +€12,160 | +494% |
| Amounts payable within one year | 42/48 | €44,971 | €46,635 | +€1,664 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €1,917 | €5,791 | +€3,874 | +202% |
| Trade debts | 44 | €10,442 | €17,643 | +€7,202 | +69.0% |
| Suppliers | 440/4 | €10,442 | €17,643 | +€7,202 | +69.0% |
| Taxes, remuneration and social security | 45 | €14,414 | €14,473 | +€59 | +0.4% |
| Taxes | 450/3 | €14,414 | €14,473 | +€59 | +0.4% |
| Other amounts payable | 47/48 | €18,198 | €8,727 | -€9,471 | -52.0% |
| Accrued charges and deferred income | 492/3 | - | €370 | +€370 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145 | €569 | +€424 | +292% |
| Other operating charges | 640/8 | €1,100 | €1,676 | +€576 | +52.4% |
| Gross operating margin | 9900 | -€1,829 | -€3,259 | -€1,430 | -78.2% |
| Operating profit (loss) | 9901 | -€3,075 | -€5,505 | -€2,430 | -79.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | +50.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +50.0% |
| Financial charges | 65/66B | €388 | €1,539 | +€1,151 | +296% |
| Recurring financial charges | 65 | €388 | €1,539 | +€1,151 | +296% |
| Profit (loss) for the period before taxes | 9903 | -€3,463 | -€7,044 | -€3,581 | -103% |
| Profit (loss) for the period | 9904 | -€3,463 | -€7,044 | -€3,581 | -103% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,463 | -€7,044 | -€3,581 | -103% |
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 23 October 2026 via checked.be.