KLAREKIJK: 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.
KLAREKIJK
Largest movements
- Tangible fixed assets -€39,162
down €39,162 (-13.5%), from €289,087 to €249,925
of which Plant, machinery and equipment: -€30,449
- Cash +€14,140
up €14,140 (+110%), from €12,836 to €26,976
mainly Depreciation (+€40,191) and Other debts (+€20,314)
- Receivables within one year -€7,455
down €7,455 (-36.5%), from €20,395 to €12,941
of which Trade receivables: -€7,080
- Debts after one year -€30,978
down €30,978 (-40.8%), from €75,836 to €44,859
- Trade debts -€26,643
down €26,643 (-82.3%), from €32,367 to €5,724
- Other debts +€20,314
up €20,314 (+55.7%), from €36,501 to €56,815
- Gross operating margin -€11,696
down €11,696 (-18.7%), from €62,378 to €50,682
- Taxes -€2,420
down €2,420 (-58.6%), from €4,127 to €1,707
- Financial charges -€1,926
down €1,926 (-26.2%), from €7,360 to €5,434
- Depreciation +€1,729
up €1,729 (+4.5%), from €38,462 to €40,191
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 | €325,238 | €291,327 | -€33,911 | -10.4% |
| Fixed assets | 21/28 | €290,602 | €250,240 | -€40,362 | -13.9% |
| Tangible fixed assets | 22/27 | €289,087 | €249,925 | -€39,162 | -13.5% |
| Land and buildings | 22 | €188,183 | €183,269 | -€4,914 | -2.6% |
| Plant, machinery and equipment | 23 | €93,381 | €62,932 | -€30,449 | -32.6% |
| Furniture and vehicles | 24 | €7,522 | €3,723 | -€3,799 | -50.5% |
| Financial fixed assets | 28 | €1,515 | €315 | -€1,200 | -79.2% |
| Current assets | 29/58 | €34,636 | €41,087 | +€6,451 | +18.6% |
| Amounts receivable within one year | 40/41 | €20,395 | €12,941 | -€7,455 | -36.5% |
| Trade receivables | 40 | €20,021 | €12,941 | -€7,080 | -35.4% |
| Other amounts receivable | 41 | €375 | - | -€375 | |
| Cash at bank and in hand | 54/58 | €12,836 | €26,976 | +€14,140 | +110% |
| Deferred charges and accrued income | 490/1 | €1,404 | €1,170 | -€234 | -16.7% |
| Total equity and liabilities | 10/49 | €325,238 | €291,327 | -€33,911 | -10.4% |
| Equity | 10/15 | €128,834 | €129,743 | +€909 | +0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €90,275 | €90,464 | +€189 | +0.2% |
| Tax-exempt reserves | 132 | €11,921 | €10,621 | -€1,301 | -10.9% |
| Distributable reserves | 133 | €78,353 | €79,843 | +€1,490 | +1.9% |
| Profit (loss) carried forward | 14 | €19,959 | €20,679 | +€720 | +3.6% |
| Provisions and deferred taxes | 16 | €3,974 | €3,540 | -€434 | -10.9% |
| Deferred taxes | 168 | €3,974 | €3,540 | -€434 | -10.9% |
| Amounts payable | 17/49 | €192,430 | €158,043 | -€34,386 | -17.9% |
| Amounts payable after more than one year | 17 | €75,836 | €44,859 | -€30,978 | -40.8% |
| Financial debts | 170/4 | €75,836 | €44,859 | -€30,978 | -40.8% |
| Amounts payable within one year | 42/48 | €114,153 | €110,747 | -€3,406 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €31,136 | €30,978 | -€158 | -0.5% |
| Trade debts | 44 | €32,367 | €5,724 | -€26,643 | -82.3% |
| Suppliers | 440/4 | €32,367 | €5,724 | -€26,643 | -82.3% |
| Taxes, remuneration and social security | 45 | €14,149 | €17,231 | +€3,081 | +21.8% |
| Taxes | 450/3 | €14,149 | €17,231 | +€3,081 | +21.8% |
| Other amounts payable | 47/48 | €36,501 | €56,815 | +€20,314 | +55.7% |
| Accrued charges and deferred income | 492/3 | €2,441 | €2,438 | -€3 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,462 | €40,191 | +€1,729 | +4.5% |
| Other operating charges | 640/8 | €2,719 | €2,724 | +€6 | +0.2% |
| Gross operating margin | 9900 | €62,378 | €50,682 | -€11,696 | -18.7% |
| Operating profit (loss) | 9901 | €21,197 | €7,766 | -€13,431 | -63.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €7,360 | €5,434 | -€1,926 | -26.2% |
| Recurring financial charges | 65 | €7,360 | €5,434 | -€1,926 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €13,837 | €2,332 | -€11,505 | -83.1% |
| Transfer from deferred taxes | 780 | - | €217 | +€217 | |
| Income taxes | 67/77 | €4,127 | €1,707 | -€2,420 | -58.6% |
| Profit (loss) for the period | 9904 | €9,710 | €843 | -€8,868 | -91.3% |
| Transfer from tax-exempt reserves | 789 | - | €650 | +€650 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,710 | €1,493 | -€8,218 | -84.6% |
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 17 October 2026 via checked.be.