KLAN design: 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.
KLAN design
Largest movements
- Receivables within one year +€18,150
new in 2025: €18,150
- Other debts +€110,581
up €110,581 (+300%), from €36,898 to €147,479
- Debts after one year -€93,097
down €93,097 (-57.0%), from €163,417 to €70,319
- Profit (loss) carried forward -€15,348
down €15,348 (-69.4%), from -€22,120 to -€37,468
- Staff costs +€11,645
up €11,645 (+7.0%), from €166,706 to €178,352
- Financial charges -€9,843
down €9,843 (-67.8%), from €14,514 to €4,671
- Gross operating margin +€8,234
up €8,234 (+5.1%), from €161,540 to €169,774
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 | €1,446,975 | €1,461,751 | +€14,777 | +1.0% |
| Fixed assets | 21/28 | €1,430,000 | €1,430,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,430,000 | €1,430,000 | = | 0.0% |
| Current assets | 29/58 | €16,975 | €31,751 | +€14,777 | +87.1% |
| Amounts receivable within one year | 40/41 | - | €18,150 | +€18,150 | |
| Trade receivables | 40 | - | €18,150 | +€18,150 | |
| Cash at bank and in hand | 54/58 | €16,827 | €13,453 | -€3,373 | -20.0% |
| Deferred charges and accrued income | 490/1 | €148 | €148 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,446,975 | €1,461,751 | +€14,777 | +1.0% |
| Equity | 10/15 | €1,083,845 | €1,068,497 | -€15,348 | -1.4% |
| Contributions | 10/11 | €1,100,000 | €1,100,000 | = | 0.0% |
| Reserves | 13 | €5,965 | €5,965 | = | 0.0% |
| Distributable reserves | 133 | €5,965 | €5,965 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,120 | -€37,468 | -€15,348 | -69.4% |
| Amounts payable | 17/49 | €363,129 | €393,254 | +€30,125 | +8.3% |
| Amounts payable after more than one year | 17 | €163,417 | €70,319 | -€93,097 | -57.0% |
| Financial debts | 170/4 | €163,417 | €70,319 | -€93,097 | -57.0% |
| Amounts payable within one year | 42/48 | €199,713 | €322,935 | +€123,222 | +61.7% |
| Current portion of amounts payable after more than one year | 42 | €92,347 | €93,097 | +€751 | +0.8% |
| Trade debts | 44 | €37,988 | €40,816 | +€2,828 | +7.4% |
| Suppliers | 440/4 | €37,988 | €40,816 | +€2,828 | +7.4% |
| Taxes, remuneration and social security | 45 | €32,480 | €41,542 | +€9,062 | +27.9% |
| Taxes | 450/3 | €12,038 | €10,135 | -€1,904 | -15.8% |
| Remuneration and social security | 454/9 | €20,442 | €31,408 | +€10,966 | +53.6% |
| Other amounts payable | 47/48 | €36,898 | €147,479 | +€110,581 | +300% |
| Remuneration, social security and pensions | 62 | €166,706 | €178,352 | +€11,645 | +7.0% |
| Other operating charges | 640/8 | €2,090 | €1,847 | -€243 | -11.6% |
| Gross operating margin | 9900 | €161,540 | €169,774 | +€8,234 | +5.1% |
| Operating profit (loss) | 9901 | -€7,256 | -€10,425 | -€3,169 | -43.7% |
| Financial income | 75/76B | - | €85 | +€85 | |
| Recurring financial income | 75 | - | €85 | +€85 | |
| Financial charges | 65/66B | €14,514 | €4,671 | -€9,843 | -67.8% |
| Recurring financial charges | 65 | €14,514 | €4,671 | -€9,843 | -67.8% |
| Profit (loss) for the period before taxes | 9903 | -€21,770 | -€15,011 | +€6,759 | +31.0% |
| Income taxes | 67/77 | €350 | €337 | -€12 | -3.5% |
| Profit (loss) for the period | 9904 | -€22,120 | -€15,348 | +€6,772 | +30.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,120 | -€15,348 | +€6,772 | +30.6% |
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 25 October 2026 via checked.be.