KLam: 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.
KLam
Largest movements
- Tangible fixed assets -€839
no longer reported in 2025 (was €839)
- Profit (loss) carried forward -€1,843
down €1,843 (-5.8%), from -€31,687 to -€33,531
- Trade debts +€1,005
up €1,005 (+73.0%), from €1,377 to €2,382
- Gross operating margin -€585
down €585 (-2,925%), from -€20 to -€605
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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 | €1,004 | €165 | -€839 | -83.5% |
| Fixed assets | 21/28 | €839 | - | -€839 | |
| Tangible fixed assets | 22/27 | €839 | - | -€839 | |
| Plant, machinery and equipment | 23 | €839 | - | -€839 | |
| Current assets | 29/58 | €166 | €165 | -€0 | -0.1% |
| Amounts receivable within one year | 40/41 | €66 | €66 | = | 0.0% |
| Other amounts receivable | 41 | €66 | €66 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €100 | €100 | -€0 | -0.2% |
| Total equity and liabilities | 10/49 | €1,004 | €165 | -€839 | -83.5% |
| Equity | 10/15 | -€13,087 | -€14,931 | -€1,843 | -14.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,687 | -€33,531 | -€1,843 | -5.8% |
| Amounts payable | 17/49 | €14,091 | €15,096 | +€1,005 | +7.1% |
| Amounts payable within one year | 42/48 | €14,091 | €15,096 | +€1,005 | +7.1% |
| Trade debts | 44 | €1,377 | €2,382 | +€1,005 | +73.0% |
| Suppliers | 440/4 | €1,377 | €2,382 | +€1,005 | +73.0% |
| Other amounts payable | 47/48 | €12,714 | €12,714 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €839 | €839 | -€0 | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€20 | -€605 | -€585 | -2,925% |
| Operating profit (loss) | 9901 | -€1,246 | -€1,843 | -€597 | -47.9% |
| Financial charges | 65/66B | €3 | €0 | -€3 | -95.7% |
| Recurring financial charges | 65 | €3 | €0 | -€3 | -95.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,249 | -€1,843 | -€594 | -47.5% |
| Profit (loss) for the period | 9904 | -€1,249 | -€1,843 | -€594 | -47.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,249 | -€1,843 | -€594 | -47.5% |
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 14 October 2026 via checked.be.