Klaps Consulting: 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.
Klaps Consulting
Largest movements
- Cash +€9,199
up €9,199 (+20.0%), from €46,068 to €55,267
mainly Net result for the year (+€23,969) and Depreciation (+€3,327)
- Receivables within one year +€8,117
up €8,117 (+27.2%), from €29,887 to €38,004
- Tangible fixed assets -€1,421
down €1,421 (-19.4%), from €7,332 to €5,911
- Profit (loss) carried forward +€23,969
up €23,969 (+54.1%), from €44,315 to €68,284
- Other debts -€7,177
down €7,177 (-51.6%), from €13,897 to €6,720
- Tax, wage and social debts -€2,276
down €2,276 (-9.3%), from €24,536 to €22,260
- Trade debts +€1,505
up €1,505 (+125.2%), from €1,202 to €2,707
- Gross operating margin -€15,880
down €15,880 (-29.8%), from €53,327 to €37,448
- Taxes -€3,483
down €3,483 (-34.3%), from €10,164 to €6,681
- Depreciation +€2,040
up €2,040 (+158.6%), from €1,287 to €3,327
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 | €83,951 | €99,972 | +€16,021 | +19.1% |
| Fixed assets | 21/28 | €7,332 | €5,911 | -€1,421 | -19.4% |
| Tangible fixed assets | 22/27 | €7,332 | €5,911 | -€1,421 | -19.4% |
| Plant, machinery and equipment | 23 | €7,332 | €5,911 | -€1,421 | -19.4% |
| Current assets | 29/58 | €76,619 | €94,061 | +€17,442 | +22.8% |
| Amounts receivable within one year | 40/41 | €29,887 | €38,004 | +€8,117 | +27.2% |
| Trade receivables | 40 | €29,887 | €38,004 | +€8,117 | +27.2% |
| Cash at bank and in hand | 54/58 | €46,068 | €55,267 | +€9,199 | +20.0% |
| Deferred charges and accrued income | 490/1 | €664 | €790 | +€126 | +18.9% |
| Total equity and liabilities | 10/49 | €83,951 | €99,972 | +€16,021 | +19.1% |
| Equity | 10/15 | €44,316 | €68,285 | +€23,969 | +54.1% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,315 | €68,284 | +€23,969 | +54.1% |
| Amounts payable | 17/49 | €39,635 | €31,687 | -€7,948 | -20.1% |
| Amounts payable within one year | 42/48 | €39,635 | €31,687 | -€7,948 | -20.1% |
| Trade debts | 44 | €1,202 | €2,707 | +€1,505 | +125.2% |
| Suppliers | 440/4 | €1,202 | €2,707 | +€1,505 | +125.2% |
| Taxes, remuneration and social security | 45 | €24,536 | €22,260 | -€2,276 | -9.3% |
| Taxes | 450/3 | €24,536 | €22,260 | -€2,276 | -9.3% |
| Other amounts payable | 47/48 | €13,897 | €6,720 | -€7,177 | -51.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,287 | €3,327 | +€2,040 | +158.6% |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.0% |
| Gross operating margin | 9900 | €53,327 | €37,448 | -€15,880 | -29.8% |
| Operating profit (loss) | 9901 | €51,977 | €34,056 | -€17,921 | -34.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €3,591 | €3,405 | -€187 | -5.2% |
| Recurring financial charges | 65 | €3,591 | €3,405 | -€187 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €48,386 | €30,651 | -€17,735 | -36.7% |
| Income taxes | 67/77 | €10,164 | €6,681 | -€3,483 | -34.3% |
| Profit (loss) for the period | 9904 | €38,221 | €23,969 | -€14,252 | -37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €38,221 | €23,969 | -€14,252 | -37.3% |
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 30 September 2026 via checked.be.