KLANIK: 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.
KLANIK
Largest movements
- Receivables within one year -€136,697
down €136,697 (-17.4%), from €787,578 to €650,881
of which Trade receivables: -€153,780
- Cash -€135,057
down €135,057 (-31.8%), from €424,655 to €289,599
mainly Other debts (-€397,286) and Investment in fixed assets (net) (-€237)
- Deferred charges and accrued income -€14,854
down €14,854 (-82.7%), from €17,954 to €3,100
- Other debts -€397,286
down €397,286 (-87.0%), from €456,401 to €59,115
- Trade debts +€77,068
up €77,068 (+9.4%), from €816,728 to €893,796
- Tax, wage and social debts +€25,140
up €25,140 (+27.0%), from €93,140 to €118,280
of which Remuneration and social security: +€17,574
- Turnover -€1.3m
down €1.3m (-27.6%), from €4.8m to €3.5m
- Goods and materials -€687,198
down €687,198 (-25.6%), from €2.7m to €2.0m
- Staff costs -€454,348
down €454,348 (-30.7%), from €1.5m to €1.0m
- Services and other goods -€195,522
down €195,522 (-30.1%), from €649,683 to €454,161
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 | €1,253,446 | €965,115 | -€288,331 | -23.0% |
| Fixed assets | 21/28 | €23,259 | €21,536 | -€1,724 | -7.4% |
| Tangible fixed assets | 22/27 | €11,697 | €9,736 | -€1,961 | -16.8% |
| Plant, machinery and equipment | 23 | €11,697 | €9,736 | -€1,961 | -16.8% |
| Financial fixed assets | 28 | €11,562 | €11,800 | +€237 | +2.1% |
| Other financial fixed assets | 284/8 | €11,562 | €11,800 | +€237 | +2.1% |
| Amounts receivable and cash guarantees | 285/8 | €11,562 | €11,800 | +€237 | +2.1% |
| Current assets | 29/58 | €1,230,187 | €943,580 | -€286,608 | -23.3% |
| Amounts receivable within one year | 40/41 | €787,578 | €650,881 | -€136,697 | -17.4% |
| Trade receivables | 40 | €736,334 | €582,554 | -€153,780 | -20.9% |
| Other amounts receivable | 41 | €51,244 | €68,327 | +€17,083 | +33.3% |
| Cash at bank and in hand | 54/58 | €424,655 | €289,599 | -€135,057 | -31.8% |
| Deferred charges and accrued income | 490/1 | €17,954 | €3,100 | -€14,854 | -82.7% |
| Total equity and liabilities | 10/49 | €1,253,446 | €965,115 | -€288,331 | -23.0% |
| Equity | 10/15 | -€112,822 | -€106,076 | +€6,746 | +6.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€181,022 | -€174,276 | +€6,746 | +3.7% |
| Amounts payable | 17/49 | €1,366,269 | €1,071,191 | -€295,078 | -21.6% |
| Amounts payable within one year | 42/48 | €1,366,269 | €1,071,191 | -€295,078 | -21.6% |
| Trade debts | 44 | €816,728 | €893,796 | +€77,068 | +9.4% |
| Suppliers | 440/4 | €816,728 | €893,796 | +€77,068 | +9.4% |
| Taxes, remuneration and social security | 45 | €93,140 | €118,280 | +€25,140 | +27.0% |
| Taxes | 450/3 | €53,385 | €60,952 | +€7,566 | +14.2% |
| Remuneration and social security | 454/9 | €39,755 | €57,328 | +€17,574 | +44.2% |
| Other amounts payable | 47/48 | €456,401 | €59,115 | -€397,286 | -87.0% |
| Operating income | 70/76A | €4,860,823 | €3,518,614 | -€1.3m | -27.6% |
| Turnover | 70 | €4,807,216 | €3,482,779 | -€1.3m | -27.6% |
| Other operating income | 74 | €53,608 | €35,835 | -€17,773 | -33.2% |
| Operating charges | 60/66A | €4,850,213 | €3,482,003 | -€1.4m | -28.2% |
| Goods for resale, raw materials and consumables | 60 | €2,682,212 | €1,995,015 | -€687,198 | -25.6% |
| Purchases | 600/8 | €2,682,212 | €1,995,015 | -€687,198 | -25.6% |
| Services and other goods | 61 | €649,683 | €454,161 | -€195,522 | -30.1% |
| Remuneration, social security and pensions | 62 | €1,479,029 | €1,024,682 | -€454,348 | -30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,961 | €1,961 | = | 0.0% |
| Other operating charges | 640/8 | €37,328 | €6,184 | -€31,143 | -83.4% |
| Operating profit (loss) | 9901 | €10,610 | €36,611 | +€26,001 | +245.1% |
| Financial income | 75/76B | €1,339 | €162 | -€1,177 | -87.9% |
| Recurring financial income | 75 | €1,339 | €162 | -€1,177 | -87.9% |
| Income from current assets | 751 | - | €160 | +€160 | |
| Other financial income | 752/9 | €1,339 | €3 | -€1,336 | -99.8% |
| Financial charges | 65/66B | €27,734 | €19,656 | -€8,078 | -29.1% |
| Recurring financial charges | 65 | €27,734 | €19,656 | -€8,078 | -29.1% |
| Debt charges | 650 | €20,109 | €10,798 | -€9,311 | -46.3% |
| Other financial charges | 652/9 | €7,625 | €8,858 | +€1,233 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,785 | €17,117 | +€32,902 | |
| Income taxes | 67/77 | €7,905 | €10,370 | +€2,466 | +31.2% |
| Taxes | 670/3 | €7,905 | €30,000 | +€22,095 | +279.5% |
| Tax adjustments and reversals of tax provisions | 77 | - | €19,630 | +€19,630 | |
| Profit (loss) for the period | 9904 | -€23,690 | €6,746 | +€30,437 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,690 | €6,746 | +€30,437 |
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 5 October 2026 via checked.be.