klar.graphics: 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.
klar.graphics
Largest movements
- Receivables within one year -€12,038
down €12,038 (-35.7%), from €33,675 to €21,637
of which Trade receivables: -€9,564
- Tangible fixed assets -€2,542
down €2,542 (-76.3%), from €3,333 to €791
- Cash -€1,683
down €1,683 (-23.4%), from €7,193 to €5,510
mainly Accrued charges and deferred income (-€16,529) and Trade debts (-€11,464)
- Accrued charges and deferred income -€16,529
no longer reported in 2025 (was €16,529)
- Profit (loss) carried forward +€13,859
new in 2025: €13,859
- Trade debts -€11,464
down €11,464 (-97.4%), from €11,776 to €312
- Tax, wage and social debts -€3,692
down €3,692 (-38.8%), from €9,513 to €5,821
of which Taxes: -€2,929
- Other debts +€1,369
up €1,369 (+30.9%), from €4,427 to €5,796
- Gross operating margin +€16,734
up €16,734 (+327%), from €5,114 to €21,848
- Taxes +€3,491
up €3,491 (+319%), from €1,096 to €4,587
- Depreciation -€381
down €381 (-13.0%), from €2,923 to €2,542
- Financial charges +€319
up €319 (+226%), from €141 to €460
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 | €44,395 | €27,938 | -€16,457 | -37.1% |
| Fixed assets | 21/28 | €3,527 | €791 | -€2,736 | -77.6% |
| Tangible fixed assets | 22/27 | €3,333 | €791 | -€2,542 | -76.3% |
| Furniture and vehicles | 24 | €3,333 | €791 | -€2,542 | -76.3% |
| Financial fixed assets | 28 | €194 | - | -€194 | |
| Current assets | 29/58 | €40,868 | €27,147 | -€13,721 | -33.6% |
| Amounts receivable within one year | 40/41 | €33,675 | €21,637 | -€12,038 | -35.7% |
| Trade receivables | 40 | €30,675 | €21,111 | -€9,564 | -31.2% |
| Other amounts receivable | 41 | €3,000 | €526 | -€2,474 | -82.5% |
| Cash at bank and in hand | 54/58 | €7,193 | €5,510 | -€1,683 | -23.4% |
| Total equity and liabilities | 10/49 | €44,395 | €27,938 | -€16,457 | -37.1% |
| Equity | 10/15 | €2,150 | €16,009 | +€13,859 | +645% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €650 | €650 | = | 0.0% |
| Distributable reserves | 133 | €650 | €650 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €13,859 | +€13,859 | |
| Amounts payable | 17/49 | €42,245 | €11,929 | -€30,316 | -71.8% |
| Amounts payable within one year | 42/48 | €25,716 | €11,929 | -€13,787 | -53.6% |
| Trade debts | 44 | €11,776 | €312 | -€11,464 | -97.4% |
| Suppliers | 440/4 | €11,776 | €312 | -€11,464 | -97.4% |
| Taxes, remuneration and social security | 45 | €9,513 | €5,821 | -€3,692 | -38.8% |
| Taxes | 450/3 | €8,750 | €5,821 | -€2,929 | -33.5% |
| Remuneration and social security | 454/9 | €763 | - | -€763 | |
| Other amounts payable | 47/48 | €4,427 | €5,796 | +€1,369 | +30.9% |
| Accrued charges and deferred income | 492/3 | €16,529 | - | -€16,529 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,923 | €2,542 | -€381 | -13.0% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €5,114 | €21,848 | +€16,734 | +327% |
| Operating profit (loss) | 9901 | €1,804 | €18,906 | +€17,102 | +948% |
| Financial income | 75/76B | €83 | - | -€83 | |
| Recurring financial income | 75 | €83 | - | -€83 | |
| Financial charges | 65/66B | €141 | €460 | +€319 | +226% |
| Recurring financial charges | 65 | €141 | €460 | +€319 | +226% |
| Profit (loss) for the period before taxes | 9903 | €1,746 | €18,446 | +€16,700 | +956% |
| Income taxes | 67/77 | €1,096 | €4,587 | +€3,491 | +319% |
| Profit (loss) for the period | 9904 | €650 | €13,859 | +€13,209 | +2,032% |
| Profit (loss) for the period to be appropriated | 9905 | €650 | €13,859 | +€13,209 | +2,032% |
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 18 October 2026 via checked.be.