KLAAFEL: 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.
KLAAFEL
Largest movements
- Receivables within one year +€21,024
up €21,024 (+46.1%), from €45,648 to €66,672
of which Trade receivables: +€31,836
- Cash -€9,934
down €9,934 (-33.4%), from €29,704 to €19,770
mainly Receivables within one year (-€21,024) and Trade debts (-€19,532)
- Profit (loss) carried forward +€33,509
up €33,509 (+125%), from €26,771 to €60,280
- Trade debts -€19,532
down €19,532 (-67.6%), from €28,887 to €9,354
- Other debts -€11,264
down €11,264 (-93.9%), from €12,000 to €736
- Tax, wage and social debts +€8,377
up €8,377 (+125%), from €6,694 to €15,072
- Gross operating margin -€5,973
down €5,973 (-12.3%), from €48,387 to €42,415
- Taxes +€1,683
up €1,683 (+25.1%), from €6,694 to €8,377
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €75,352 | €86,442 | +€11,090 | +14.7% |
| Current assets | 29/58 | €75,352 | €86,442 | +€11,090 | +14.7% |
| Amounts receivable within one year | 40/41 | €45,648 | €66,672 | +€21,024 | +46.1% |
| Trade receivables | 40 | €34,055 | €65,890 | +€31,836 | +93.5% |
| Other amounts receivable | 41 | €11,594 | €782 | -€10,811 | -93.3% |
| Cash at bank and in hand | 54/58 | €29,704 | €19,770 | -€9,934 | -33.4% |
| Total equity and liabilities | 10/49 | €75,352 | €86,442 | +€11,090 | +14.7% |
| Equity | 10/15 | €27,771 | €61,280 | +€33,509 | +121% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,771 | €60,280 | +€33,509 | +125% |
| Amounts payable | 17/49 | €47,581 | €25,162 | -€22,419 | -47.1% |
| Amounts payable within one year | 42/48 | €47,581 | €25,162 | -€22,419 | -47.1% |
| Trade debts | 44 | €28,887 | €9,354 | -€19,532 | -67.6% |
| Suppliers | 440/4 | €28,887 | €9,354 | -€19,532 | -67.6% |
| Taxes, remuneration and social security | 45 | €6,694 | €15,072 | +€8,377 | +125% |
| Taxes | 450/3 | €6,694 | €15,072 | +€8,377 | +125% |
| Other amounts payable | 47/48 | €12,000 | €736 | -€11,264 | -93.9% |
| Remuneration, social security and pensions | 62 | €239 | €481 | +€242 | +101% |
| Other operating charges | 640/8 | €354 | €9 | -€345 | -97.4% |
| Gross operating margin | 9900 | €48,387 | €42,415 | -€5,973 | -12.3% |
| Operating profit (loss) | 9901 | €47,794 | €41,924 | -€5,870 | -12.3% |
| Financial income | 75/76B | - | €143 | +€143 | |
| Recurring financial income | 75 | - | €143 | +€143 | |
| Financial charges | 65/66B | €205 | €181 | -€23 | -11.4% |
| Recurring financial charges | 65 | €205 | €181 | -€23 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €47,589 | €41,886 | -€5,703 | -12.0% |
| Income taxes | 67/77 | €6,694 | €8,377 | +€1,683 | +25.1% |
| Profit (loss) for the period | 9904 | €40,895 | €33,509 | -€7,386 | -18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €40,895 | €33,509 | -€7,386 | -18.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.