KLAPS: 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.
KLAPS
Largest movements
- Tangible fixed assets +€14,317
up €14,317 (+171.0%), from €8,375 to €22,692
of which Furniture and vehicles: +€14,801
- Cash -€6,039
down €6,039 (-87.3%), from €6,919 to €881
mainly Investment in fixed assets (net) (-€17,318) and Other debts (-€4,908)
- Receivables within one year +€1,395
up €1,395 (+18.3%), from €7,608 to €9,003
of which Other amounts receivable: +€1,188
- Profit (loss) carried forward +€10,094
up €10,094 (+28.8%), from -€35,106 to -€25,013
- Other debts -€4,908
down €4,908 (-12.9%), from €38,051 to €33,143
- Tax, wage and social debts +€4,488
up €4,488 (+40.7%), from €11,032 to €15,521
- Gross operating margin -€31,967
down €31,967 (-62.0%), from €51,536 to €19,569
- Taxes -€6,544
down €6,544 (-59.3%), from €11,032 to €4,488
- Depreciation +€2,670
up €2,670 (+809.3%), from €330 to €3,000
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,308 | €32,982 | +€9,674 | +41.5% |
| Fixed assets | 21/28 | €8,375 | €22,692 | +€14,317 | +171.0% |
| Tangible fixed assets | 22/27 | €8,375 | €22,692 | +€14,317 | +171.0% |
| Land and buildings | 22 | €4,799 | €4,299 | -€500 | -10.4% |
| Plant, machinery and equipment | 23 | €3,576 | €3,592 | +€16 | +0.5% |
| Furniture and vehicles | 24 | - | €14,801 | +€14,801 | |
| Current assets | 29/58 | €14,934 | €10,290 | -€4,644 | -31.1% |
| Amounts receivable within one year | 40/41 | €7,608 | €9,003 | +€1,395 | +18.3% |
| Trade receivables | 40 | €6,680 | €6,887 | +€207 | +3.1% |
| Other amounts receivable | 41 | €928 | €2,116 | +€1,188 | +128.1% |
| Cash at bank and in hand | 54/58 | €6,919 | €881 | -€6,039 | -87.3% |
| Deferred charges and accrued income | 490/1 | €407 | €407 | = | 0.0% |
| Total equity and liabilities | 10/49 | €23,308 | €32,982 | +€9,674 | +41.5% |
| Equity | 10/15 | -€27,046 | -€16,953 | +€10,094 | +37.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,106 | -€25,013 | +€10,094 | +28.8% |
| Amounts payable | 17/49 | €50,355 | €49,935 | -€420 | -0.8% |
| Amounts payable within one year | 42/48 | €50,355 | €49,935 | -€420 | -0.8% |
| Trade debts | 44 | €1,272 | €1,271 | -€1 | -0.1% |
| Suppliers | 440/4 | €1,272 | €1,271 | -€1 | -0.1% |
| Taxes, remuneration and social security | 45 | €11,032 | €15,521 | +€4,488 | +40.7% |
| Taxes | 450/3 | €11,032 | €15,521 | +€4,488 | +40.7% |
| Other amounts payable | 47/48 | €38,051 | €33,143 | -€4,908 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €330 | €3,000 | +€2,670 | +809.3% |
| Other operating charges | 640/8 | €982 | €1,174 | +€192 | +19.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €51,536 | €19,569 | -€31,967 | -62.0% |
| Operating profit (loss) | 9901 | €50,224 | €15,394 | -€34,830 | -69.3% |
| Financial charges | 65/66B | €320 | €812 | +€492 | +153.5% |
| Recurring financial charges | 65 | €320 | €812 | +€492 | +153.5% |
| Profit (loss) for the period before taxes | 9903 | €49,904 | €14,582 | -€35,322 | -70.8% |
| Income taxes | 67/77 | €11,032 | €4,488 | -€6,544 | -59.3% |
| Profit (loss) for the period | 9904 | €38,872 | €10,094 | -€28,778 | -74.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,872 | €10,094 | -€28,778 | -74.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.