KLAAS: 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.
KLAAS
Largest movements
- Receivables within one year +€8,249
up €8,249 (+29.3%), from €28,128 to €36,377
of which Trade receivables: +€33,085
- Cash -€8,233
down €8,233 (-26.9%), from €30,661 to €22,428
mainly Contributions, distributions and other (-€35,000) and Receivables within one year (-€8,249)
- Reserves -€16,263
down €16,263 (-38.2%), from €42,630 to €26,366
- Trade debts +€15,066
up €15,066 (+369%), from €4,081 to €19,147
- Tax, wage and social debts +€649
up €649 (+7.2%), from €9,017 to €9,666
of which Taxes: +€631
- Gross operating margin -€4,183
down €4,183 (-15.1%), from €27,624 to €23,441
- Financial income +€3,487
up €3,487 (+217,921%), from €2 to €3,488
of which Non-recurring financial income: +€3,488
- Depreciation +€422
up €422 (+90.6%), from €466 to €889
- Taxes +€356
up €356 (+6.0%), from €5,905 to €6,261
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 | €62,393 | €62,283 | -€111 | -0.2% |
| Fixed assets | 21/28 | €2,668 | €2,688 | +€20 | +0.7% |
| Tangible fixed assets | 22/27 | €2,368 | €2,388 | +€20 | +0.8% |
| Plant, machinery and equipment | 23 | €1,171 | €1,589 | +€418 | +35.7% |
| Other tangible fixed assets | 26 | €1,197 | €799 | -€399 | -33.3% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €59,725 | €59,595 | -€130 | -0.2% |
| Amounts receivable within one year | 40/41 | €28,128 | €36,377 | +€8,249 | +29.3% |
| Trade receivables | 40 | €3,160 | €36,245 | +€33,085 | +1,047% |
| Other amounts receivable | 41 | €24,967 | €132 | -€24,836 | -99.5% |
| Cash at bank and in hand | 54/58 | €30,661 | €22,428 | -€8,233 | -26.9% |
| Deferred charges and accrued income | 490/1 | €936 | €789 | -€147 | -15.7% |
| Total equity and liabilities | 10/49 | €62,393 | €62,283 | -€111 | -0.2% |
| Equity | 10/15 | €47,630 | €31,366 | -€16,263 | -34.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €42,630 | €26,366 | -€16,263 | -38.2% |
| Distributable reserves | 133 | €42,630 | €26,366 | -€16,263 | -38.2% |
| Amounts payable | 17/49 | €14,764 | €30,916 | +€16,152 | +109% |
| Amounts payable within one year | 42/48 | €14,764 | €30,436 | +€15,672 | +106% |
| Trade debts | 44 | €4,081 | €19,147 | +€15,066 | +369% |
| Suppliers | 440/4 | €4,081 | €19,147 | +€15,066 | +369% |
| Taxes, remuneration and social security | 45 | €9,017 | €9,666 | +€649 | +7.2% |
| Taxes | 450/3 | €6,798 | €7,429 | +€631 | +9.3% |
| Remuneration and social security | 454/9 | €2,219 | €2,237 | +€18 | +0.8% |
| Other amounts payable | 47/48 | €1,666 | €1,623 | -€43 | -2.6% |
| Accrued charges and deferred income | 492/3 | - | €480 | +€480 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €466 | €889 | +€422 | +90.6% |
| Other operating charges | 640/8 | €759 | €732 | -€27 | -3.5% |
| Gross operating margin | 9900 | €27,624 | €23,441 | -€4,183 | -15.1% |
| Operating profit (loss) | 9901 | €26,398 | €21,820 | -€4,578 | -17.3% |
| Financial income | 75/76B | €2 | €3,488 | +€3,487 | +217,921% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -96.9% |
| Non-recurring financial income | 76B | - | €3,488 | +€3,488 | |
| Financial charges | 65/66B | €476 | €311 | -€165 | -34.7% |
| Recurring financial charges | 65 | €476 | €311 | -€165 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | €25,924 | €24,997 | -€926 | -3.6% |
| Income taxes | 67/77 | €5,905 | €6,261 | +€356 | +6.0% |
| Profit (loss) for the period | 9904 | €20,019 | €18,737 | -€1,282 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,019 | €18,737 | -€1,282 | -6.4% |
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 15 October 2026 via checked.be.