Klaprose Consultancy: 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.
Klaprose Consultancy
Largest movements
- Receivables after one year -€100,000
no longer reported in 2025 (was €100,000)
- Current investments +€70,000
up €70,000 (+18.4%), from €380,000 to €450,000
- Cash -€28,969
down €28,969 (-41.3%), from €70,190 to €41,221
mainly Contributions, distributions and other (-€199,165) and Current investments (-€70,000)
- Reserves -€48,637
down €48,637 (-8.8%), from €554,615 to €505,977
- Tax, wage and social debts -€6,938
down €6,938 (-50.9%), from €13,627 to €6,689
- Taxes -€22,040
down €22,040 (-40.5%), from €54,420 to €32,380
- Depreciation -€6,599
down €6,599 (-86.9%), from €7,595 to €996
- Financial income -€2,834
down €2,834 (-54.0%), from €5,245 to €2,411
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 | €578,570 | €519,315 | -€59,254 | -10.2% |
| Fixed assets | 21/28 | €1,936 | €939 | -€996 | -51.5% |
| Tangible fixed assets | 22/27 | €1,936 | €939 | -€996 | -51.5% |
| Plant, machinery and equipment | 23 | €1,936 | €939 | -€996 | -51.5% |
| Current assets | 29/58 | €576,634 | €518,376 | -€58,258 | -10.1% |
| Amounts receivable after more than one year | 29 | €100,000 | - | -€100,000 | |
| Other amounts receivable | 291 | €100,000 | - | -€100,000 | |
| Amounts receivable within one year | 40/41 | €24,523 | €25,136 | +€613 | +2.5% |
| Trade receivables | 40 | €23,787 | €12,472 | -€11,316 | -47.6% |
| Other amounts receivable | 41 | €735 | €12,664 | +€11,929 | +1,622% |
| Current investments | 50/53 | €380,000 | €450,000 | +€70,000 | +18.4% |
| Cash at bank and in hand | 54/58 | €70,190 | €41,221 | -€28,969 | -41.3% |
| Deferred charges and accrued income | 490/1 | €1,921 | €2,019 | +€98 | +5.1% |
| Total equity and liabilities | 10/49 | €578,570 | €519,315 | -€59,254 | -10.2% |
| Equity | 10/15 | €554,615 | €505,977 | -€48,637 | -8.8% |
| Reserves | 13 | €554,615 | €505,977 | -€48,637 | -8.8% |
| Distributable reserves | 133 | €554,615 | €505,977 | -€48,637 | -8.8% |
| Amounts payable | 17/49 | €23,955 | €13,338 | -€10,617 | -44.3% |
| Amounts payable within one year | 42/48 | €23,955 | €13,338 | -€10,617 | -44.3% |
| Trade debts | 44 | €1,916 | €459 | -€1,457 | -76.1% |
| Suppliers | 440/4 | €1,916 | €459 | -€1,457 | -76.1% |
| Taxes, remuneration and social security | 45 | €13,627 | €6,689 | -€6,938 | -50.9% |
| Taxes | 450/3 | €13,627 | €6,689 | -€6,938 | -50.9% |
| Other amounts payable | 47/48 | €8,413 | €6,190 | -€2,223 | -26.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,595 | €996 | -€6,599 | -86.9% |
| Other operating charges | 640/8 | €1,768 | €2,411 | +€643 | +36.3% |
| Gross operating margin | 9900 | €183,587 | €184,047 | +€460 | +0.3% |
| Operating profit (loss) | 9901 | €174,224 | €180,640 | +€6,416 | +3.7% |
| Financial income | 75/76B | €5,245 | €2,411 | -€2,834 | -54.0% |
| Recurring financial income | 75 | €5,245 | €2,411 | -€2,834 | -54.0% |
| Financial charges | 65/66B | €338 | €143 | -€195 | -57.6% |
| Recurring financial charges | 65 | €338 | €143 | -€195 | -57.6% |
| Profit (loss) for the period before taxes | 9903 | €179,131 | €182,908 | +€3,777 | +2.1% |
| Income taxes | 67/77 | €54,420 | €32,380 | -€22,040 | -40.5% |
| Profit (loss) for the period | 9904 | €124,710 | €150,528 | +€25,818 | +20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €124,710 | €150,528 | +€25,818 | +20.7% |
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 24 October 2026 via checked.be.