KLAIM: what changed
Two fiscal 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.
KLAIM
Largest movements
- Tangible fixed assets -€6,071
down €6,071 (-17.3%), from €35,101 to €29,030
- Current investments +€5,945
new in 2025: €5,945
- Cash -€4,720
down €4,720 (-22.5%), from €21,003 to €16,284
mainly Net result for the year (-€11,140) and Debts after one year (-€6,554)
- Receivables within one year +€1,758
up €1,758 (+20.5%), from €8,595 to €10,353
- Profit (loss) carried forward -€11,140
down €11,140 (-40.0%), from €27,867 to €16,726
- Tax, wage and social debts +€7,859
up €7,859 (+153.2%), from €5,130 to €12,989
- Debts after one year -€6,554
down €6,554 (-30.2%), from €21,701 to €15,147
- Other debts +€5,226
up €5,226 (+1271.1%), from €411 to €5,637
- Trade debts +€899
up €899 (+46.9%), from €1,917 to €2,816
- Gross operating margin -€48,919
down €48,919, from €47,935 to -€983
- Taxes -€8,588
down €8,588, from €8,200 to -€388
- Depreciation +€1,603
up €1,603 (+20.6%), from €7,781 to €9,384
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 | €65,320 | €61,870 | -€3,450 | -5.3% |
| Fixed assets | 21/28 | €35,101 | €29,030 | -€6,071 | -17.3% |
| Tangible fixed assets | 22/27 | €35,101 | €29,030 | -€6,071 | -17.3% |
| Furniture and vehicles | 24 | €35,101 | €29,030 | -€6,071 | -17.3% |
| Current assets | 29/58 | €30,220 | €32,840 | +€2,621 | +8.7% |
| Amounts receivable within one year | 40/41 | €8,595 | €10,353 | +€1,758 | +20.5% |
| Trade receivables | 40 | €8,595 | €10,353 | +€1,758 | +20.5% |
| Current investments | 50/53 | - | €5,945 | +€5,945 | |
| Cash at bank and in hand | 54/58 | €21,003 | €16,284 | -€4,720 | -22.5% |
| Deferred charges and accrued income | 490/1 | €622 | €259 | -€363 | -58.4% |
| Total equity and liabilities | 10/49 | €65,320 | €61,870 | -€3,450 | -5.3% |
| Equity | 10/15 | €29,867 | €18,726 | -€11,140 | -37.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,867 | €16,726 | -€11,140 | -40.0% |
| Amounts payable | 17/49 | €35,453 | €43,144 | +€7,690 | +21.7% |
| Amounts payable after more than one year | 17 | €21,701 | €15,147 | -€6,554 | -30.2% |
| Financial debts | 170/4 | €21,701 | €15,147 | -€6,554 | -30.2% |
| Amounts payable within one year | 42/48 | €13,752 | €27,997 | +€14,245 | +103.6% |
| Current portion of amounts payable after more than one year | 42 | €6,294 | €6,554 | +€261 | +4.1% |
| Trade debts | 44 | €1,917 | €2,816 | +€899 | +46.9% |
| Suppliers | 440/4 | €1,917 | €2,816 | +€899 | +46.9% |
| Taxes, remuneration and social security | 45 | €5,130 | €12,989 | +€7,859 | +153.2% |
| Taxes | 450/3 | €5,130 | €12,989 | +€7,859 | +153.2% |
| Other amounts payable | 47/48 | €411 | €5,637 | +€5,226 | +1271.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,781 | €9,384 | +€1,603 | +20.6% |
| Other operating charges | 640/8 | €146 | €66 | -€80 | -54.9% |
| Gross operating margin | 9900 | €47,935 | -€983 | -€48,919 | |
| Operating profit (loss) | 9901 | €40,008 | -€10,433 | -€50,441 | |
| Financial income | 75/76B | €17 | €89 | +€72 | +429.6% |
| Recurring financial income | 75 | €17 | €89 | +€72 | +429.6% |
| Financial charges | 65/66B | €1,365 | €1,185 | -€180 | -13.2% |
| Recurring financial charges | 65 | €1,365 | €1,185 | -€180 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €38,660 | -€11,529 | -€50,189 | |
| Income taxes | 67/77 | €8,200 | -€388 | -€8,588 | |
| Profit (loss) for the period | 9904 | €30,460 | -€11,140 | -€41,601 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,460 | -€11,140 | -€41,601 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.