KL INFORMATION SYSTEMS INTEGRATION: 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 INFORMATION SYSTEMS INTEGRATION
Largest movements
- Cash +€20,222
up €20,222 (+59.5%), from €33,963 to €54,185
mainly Depreciation (+€12,352) and Net result for the year (+€9,811)
- Tangible fixed assets -€12,352
down €12,352 (-49.5%), from €24,956 to €12,604
- Receivables within one year -€2,099
down €2,099 (-6.3%), from €33,468 to €31,369
of which Other amounts receivable: -€2,099
- Profit (loss) carried forward +€9,811
up €9,811 (+65.7%), from €14,925 to €24,736
- Tax, wage and social debts -€3,783
down €3,783 (-75.9%), from €4,985 to €1,202
- Trade debts -€2,691
down €2,691 (-20.1%), from €13,389 to €10,698
- Other debts +€2,433
up €2,433 (+6.5%), from €37,388 to €39,821
No income-statement line moved by more than 1% of the activity.
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.
Cash bridge derived
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 | €92,387 | €98,158 | +€5,771 | +6.2% |
| Fixed assets | 21/28 | €24,956 | €12,604 | -€12,352 | -49.5% |
| Tangible fixed assets | 22/27 | €24,956 | €12,604 | -€12,352 | -49.5% |
| Furniture and vehicles | 24 | €24,956 | €12,604 | -€12,352 | -49.5% |
| Current assets | 29/58 | €67,431 | €85,554 | +€18,123 | +26.9% |
| Amounts receivable within one year | 40/41 | €33,468 | €31,369 | -€2,099 | -6.3% |
| Trade receivables | 40 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 41 | €3,468 | €1,369 | -€2,099 | -60.5% |
| Cash at bank and in hand | 54/58 | €33,963 | €54,185 | +€20,222 | +59.5% |
| Total equity and liabilities | 10/49 | €92,387 | €98,158 | +€5,771 | +6.2% |
| Equity | 10/15 | €36,625 | €46,437 | +€9,811 | +26.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,108 | €3,108 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,249 | €1,249 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,925 | €24,736 | +€9,811 | +65.7% |
| Amounts payable | 17/49 | €55,762 | €51,721 | -€4,041 | -7.2% |
| Amounts payable within one year | 42/48 | €55,762 | €51,721 | -€4,041 | -7.2% |
| Trade debts | 44 | €13,389 | €10,698 | -€2,691 | -20.1% |
| Suppliers | 440/4 | €13,389 | €10,698 | -€2,691 | -20.1% |
| Taxes, remuneration and social security | 45 | €4,985 | €1,202 | -€3,783 | -75.9% |
| Remuneration and social security | 454/9 | €4,985 | €1,202 | -€3,783 | -75.9% |
| Other amounts payable | 47/48 | €37,388 | €39,821 | +€2,433 | +6.5% |
| Remuneration, social security and pensions | 62 | €59,614 | €60,217 | +€603 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,352 | €12,352 | = | 0.0% |
| Other operating charges | 640/8 | - | €100 | +€100 | |
| Gross operating margin | 9900 | €82,717 | €82,789 | +€72 | +0.1% |
| Operating profit (loss) | 9901 | €10,751 | €10,120 | -€631 | -5.9% |
| Financial charges | 65/66B | €254 | €149 | -€105 | -41.3% |
| Recurring financial charges | 65 | €254 | €149 | -€105 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | €10,497 | €9,971 | -€526 | -5.0% |
| Income taxes | 67/77 | €168 | €160 | -€8 | -4.8% |
| Profit (loss) for the period | 9904 | €10,329 | €9,811 | -€518 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,329 | €9,811 | -€518 | -5.0% |
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 11 October 2026 via checked.be.