KLAAAR: 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.
KLAAAR
Largest movements
- Receivables within one year +€9,750
up €9,750 (+76.5%), from €12,750 to €22,500
of which Other amounts receivable: +€10,470
- Tangible fixed assets -€4,790
down €4,790 (-24.5%), from €19,547 to €14,757
of which Furniture and vehicles: -€3,180
- Cash +€973
up €973 (+3923.2%), from €25 to €998
mainly Other debts (+€7,500) and Depreciation (+€4,790)
- Other debts +€7,500
new in 2025: €7,500
- Tax, wage and social debts +€3,347
up €3,347 (+80.9%), from €4,137 to €7,484
- Trade debts -€2,639
down €2,639 (-20.5%), from €12,857 to €10,218
- Current portion of long-term debt -€1,610
down €1,610 (-55.8%), from €2,888 to €1,278
- Debts after one year -€1,278
no longer reported in 2025 (was €1,278)
- Gross operating margin -€6,579
down €6,579 (-35.6%), from €18,466 to €11,887
- Other operating charges +€2,226
up €2,226 (+168.5%), from €1,321 to €3,546
- Taxes -€1,379
down €1,379 (-42.9%), from €3,217 to €1,838
- Financial income -€643
down €643 (-64.1%), from €1,003 to €361
- Depreciation +€388
up €388 (+8.8%), from €4,402 to €4,790
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 | €32,322 | €38,434 | +€6,113 | +18.9% |
| Fixed assets | 21/28 | €19,547 | €14,757 | -€4,790 | -24.5% |
| Tangible fixed assets | 22/27 | €19,547 | €14,757 | -€4,790 | -24.5% |
| Plant, machinery and equipment | 23 | €6,378 | €4,768 | -€1,610 | -25.2% |
| Furniture and vehicles | 24 | €13,169 | €9,989 | -€3,180 | -24.1% |
| Current assets | 29/58 | €12,774 | €23,677 | +€10,902 | +85.3% |
| Amounts receivable within one year | 40/41 | €12,750 | €22,500 | +€9,750 | +76.5% |
| Trade receivables | 40 | €8,269 | €7,549 | -€720 | -8.7% |
| Other amounts receivable | 41 | €4,481 | €14,951 | +€10,470 | +233.7% |
| Cash at bank and in hand | 54/58 | €25 | €998 | +€973 | +3923.2% |
| Deferred charges and accrued income | 490/1 | - | €179 | +€179 | |
| Total equity and liabilities | 10/49 | €32,322 | €38,434 | +€6,113 | +18.9% |
| Equity | 10/15 | €11,161 | €11,954 | +€793 | +7.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €9,161 | €9,954 | +€793 | +8.7% |
| Distributable reserves | 133 | €9,161 | €9,954 | +€793 | +8.7% |
| Amounts payable | 17/49 | €21,161 | €26,480 | +€5,319 | +25.1% |
| Amounts payable after more than one year | 17 | €1,278 | - | -€1,278 | |
| Financial debts | 170/4 | €1,278 | - | -€1,278 | |
| Amounts payable within one year | 42/48 | €19,883 | €26,480 | +€6,597 | +33.2% |
| Current portion of amounts payable after more than one year | 42 | €2,888 | €1,278 | -€1,610 | -55.8% |
| Trade debts | 44 | €12,857 | €10,218 | -€2,639 | -20.5% |
| Suppliers | 440/4 | €12,857 | €10,218 | -€2,639 | -20.5% |
| Taxes, remuneration and social security | 45 | €4,137 | €7,484 | +€3,347 | +80.9% |
| Taxes | 450/3 | €4,137 | €7,484 | +€3,347 | +80.9% |
| Other amounts payable | 47/48 | - | €7,500 | +€7,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,402 | €4,790 | +€388 | +8.8% |
| Other operating charges | 640/8 | €1,321 | €3,546 | +€2,226 | +168.5% |
| Gross operating margin | 9900 | €18,466 | €11,887 | -€6,579 | -35.6% |
| Operating profit (loss) | 9901 | €12,744 | €3,551 | -€9,193 | -72.1% |
| Financial income | 75/76B | €1,003 | €361 | -€643 | -64.1% |
| Recurring financial income | 75 | €1,003 | €361 | -€643 | -64.1% |
| Financial charges | 65/66B | €1,370 | €1,280 | -€90 | -6.5% |
| Recurring financial charges | 65 | €1,370 | €1,280 | -€90 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €12,378 | €2,631 | -€9,746 | -78.7% |
| Income taxes | 67/77 | €3,217 | €1,838 | -€1,379 | -42.9% |
| Profit (loss) for the period | 9904 | €9,161 | €793 | -€8,367 | -91.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,161 | €793 | -€8,367 | -91.3% |
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 12 October 2026 via checked.be.