KLAAS PIL: 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 PIL
Largest movements
- Cash -€191,068
down €191,068 (-69.1%), from €276,581 to €85,513
mainly Contributions, distributions and other (-€205,000) and Receivables within one year (-€85,889)
- Receivables within one year +€85,889
up €85,889 (+3,163%), from €2,715 to €88,604
of which Trade receivables: +€55,448
- Tangible fixed assets -€15,357
down €15,357 (-22.1%), from €69,484 to €54,127
of which Furniture and vehicles: -€13,289
- Other debts -€61,206
down €61,206 (-25.5%), from €239,844 to €178,637
- Tax, wage and social debts -€54,505
down €54,505 (-57.4%), from €94,877 to €40,372
- Gross operating margin -€205,185
down €205,185 (-41.8%), from €490,478 to €285,294
- Taxes -€54,870
down €54,870 (-45.9%), from €119,560 to €64,690
- Financial income -€8,024
no longer reported in 2025 (was €8,024)
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 | €350,211 | €230,604 | -€119,607 | -34.2% |
| Fixed assets | 21/28 | €69,484 | €54,127 | -€15,357 | -22.1% |
| Tangible fixed assets | 22/27 | €69,484 | €54,127 | -€15,357 | -22.1% |
| Furniture and vehicles | 24 | €49,878 | €36,589 | -€13,289 | -26.6% |
| Other tangible fixed assets | 26 | €19,606 | €17,538 | -€2,068 | -10.5% |
| Current assets | 29/58 | €280,727 | €176,477 | -€104,250 | -37.1% |
| Amounts receivable within one year | 40/41 | €2,715 | €88,604 | +€85,889 | +3,163% |
| Trade receivables | 40 | €2,632 | €58,080 | +€55,448 | +2,107% |
| Other amounts receivable | 41 | €84 | €30,524 | +€30,441 | +36,391% |
| Cash at bank and in hand | 54/58 | €276,581 | €85,513 | -€191,068 | -69.1% |
| Deferred charges and accrued income | 490/1 | €1,431 | €2,360 | +€929 | +64.9% |
| Total equity and liabilities | 10/49 | €350,211 | €230,604 | -€119,607 | -34.2% |
| Equity | 10/15 | €9,714 | €7,400 | -€2,314 | -23.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €4,714 | €2,400 | -€2,314 | -49.1% |
| Distributable reserves | 133 | €4,714 | €2,400 | -€2,314 | -49.1% |
| Amounts payable | 17/49 | €340,497 | €223,204 | -€117,293 | -34.4% |
| Amounts payable within one year | 42/48 | €340,497 | €223,204 | -€117,293 | -34.4% |
| Trade debts | 44 | €5,777 | €4,195 | -€1,582 | -27.4% |
| Suppliers | 440/4 | €5,777 | €4,195 | -€1,582 | -27.4% |
| Taxes, remuneration and social security | 45 | €94,877 | €40,372 | -€54,505 | -57.4% |
| Taxes | 450/3 | €94,877 | €40,372 | -€54,505 | -57.4% |
| Other amounts payable | 47/48 | €239,844 | €178,637 | -€61,206 | -25.5% |
| Non-recurring operating income | 76A | €4,849 | - | -€4,849 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,828 | €15,357 | +€1,529 | +11.1% |
| Other operating charges | 640/8 | €2,868 | €2,338 | -€530 | -18.5% |
| Gross operating margin | 9900 | €490,478 | €285,294 | -€205,185 | -41.8% |
| Operating profit (loss) | 9901 | €473,782 | €267,599 | -€206,183 | -43.5% |
| Financial income | 75/76B | €8,024 | - | -€8,024 | |
| Recurring financial income | 75 | €8,024 | - | -€8,024 | |
| Financial charges | 65/66B | €340 | €222 | -€118 | -34.6% |
| Recurring financial charges | 65 | €340 | €222 | -€118 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | €481,466 | €267,376 | -€214,090 | -44.5% |
| Income taxes | 67/77 | €119,560 | €64,690 | -€54,870 | -45.9% |
| Profit (loss) for the period | 9904 | €361,907 | €202,686 | -€159,220 | -44.0% |
| Profit (loss) for the period to be appropriated | 9905 | €361,907 | €202,686 | -€159,220 | -44.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.