KLARIBO: 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.
KLARIBO
Largest movements
- Tangible fixed assets +€453,476
up €453,476 (+36.4%), from €1.2m to €1.7m
- Receivables within one year -€381,304
down €381,304 (-45.3%), from €840,911 to €459,607
- Cash -€105,436
down €105,436 (-51.8%), from €203,367 to €97,931
mainly Investment in fixed assets (net) (-€518,463) and Deferred charges and accrued income (-€30,831)
- Deferred charges and accrued income +€30,831
up €30,831 (+67.4%), from €45,715 to €76,547
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€57,322
down €57,322 (-43.3%), from €132,369 to €75,048
- Purchases and services -€44,954
down €44,954 (-75.6%), from €59,471 to €14,517
- Taxes -€25,144
down €25,144 (-79.9%), from €31,451 to €6,307
- Other operating charges +€5,789
up €5,789 (+54.0%), from €10,715 to €16,504
- Depreciation +€4,496
up €4,496 (+7.4%), from €60,491 to €64,987
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 | €2,736,794 | €2,734,360 | -€2,433 | -0.1% |
| Fixed assets | 21/28 | €1,246,067 | €1,699,543 | +€453,476 | +36.4% |
| Tangible fixed assets | 22/27 | €1,246,067 | €1,699,543 | +€453,476 | +36.4% |
| Land and buildings | 22 | €1,246,067 | €1,699,543 | +€453,476 | +36.4% |
| Current assets | 29/58 | €1,490,726 | €1,034,817 | -€455,909 | -30.6% |
| Stocks and contracts in progress | 3 | €400,732 | €400,732 | = | 0.0% |
| Stocks | 30/36 | €400,732 | €400,732 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €840,911 | €459,607 | -€381,304 | -45.3% |
| Other amounts receivable | 41 | €840,911 | €459,607 | -€381,304 | -45.3% |
| Cash at bank and in hand | 54/58 | €203,367 | €97,931 | -€105,436 | -51.8% |
| Deferred charges and accrued income | 490/1 | €45,715 | €76,547 | +€30,831 | +67.4% |
| Total equity and liabilities | 10/49 | €2,736,794 | €2,734,360 | -€2,433 | -0.1% |
| Equity | 10/15 | €2,618,260 | €2,645,132 | +€26,871 | +1.0% |
| Contributions | 10/11 | €297,472 | €297,472 | = | 0.0% |
| Capital | 10 | €297,472 | €297,472 | = | 0.0% |
| Issued capital | 100 | €297,472 | €297,472 | = | 0.0% |
| Reserves | 13 | €2,320,788 | €2,347,659 | +€26,871 | +1.2% |
| Non-distributable reserves | 130/1 | €29,747 | €29,747 | = | 0.0% |
| Legal reserve | 130 | €29,747 | €29,747 | = | 0.0% |
| Tax-exempt reserves | 132 | €229,089 | €205,236 | -€23,853 | -10.4% |
| Distributable reserves | 133 | €2,061,952 | €2,112,676 | +€50,724 | +2.5% |
| Provisions and deferred taxes | 16 | €76,363 | €68,412 | -€7,951 | -10.4% |
| Deferred taxes | 168 | €76,363 | €68,412 | -€7,951 | -10.4% |
| Amounts payable | 17/49 | €42,170 | €20,817 | -€21,353 | -50.6% |
| Amounts payable after more than one year | 17 | €4,100 | €4,100 | = | 0.0% |
| Other amounts payable | 178/9 | €4,100 | €4,100 | = | 0.0% |
| Amounts payable within one year | 42/48 | €31,861 | €14,217 | -€17,644 | -55.4% |
| Trade debts | 44 | €15,864 | €1,380 | -€14,484 | -91.3% |
| Suppliers | 440/4 | €15,864 | €1,380 | -€14,484 | -91.3% |
| Taxes, remuneration and social security | 45 | €14,607 | €11,447 | -€3,160 | -21.6% |
| Taxes | 450/3 | €14,607 | €11,447 | -€3,160 | -21.6% |
| Other amounts payable | 47/48 | €1,390 | €1,390 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €6,210 | €2,500 | -€3,710 | -59.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €59,471 | €14,517 | -€44,954 | -75.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,491 | €64,987 | +€4,496 | +7.4% |
| Other operating charges | 640/8 | €10,715 | €16,504 | +€5,789 | +54.0% |
| Gross operating margin | 9900 | €132,369 | €75,048 | -€57,322 | -43.3% |
| Operating profit (loss) | 9901 | €61,163 | -€6,444 | -€67,607 | |
| Financial income | 75/76B | €33,742 | €32,292 | -€1,449 | -4.3% |
| Recurring financial income | 75 | €33,742 | €32,292 | -€1,449 | -4.3% |
| Financial charges | 65/66B | €906 | €622 | -€284 | -31.4% |
| Recurring financial charges | 65 | €906 | €622 | -€284 | -31.4% |
| Profit (loss) for the period before taxes | 9903 | €93,999 | €25,227 | -€68,772 | -73.2% |
| Transfer from deferred taxes | 780 | €7,951 | €7,951 | = | 0.0% |
| Income taxes | 67/77 | €31,451 | €6,307 | -€25,144 | -79.9% |
| Profit (loss) for the period | 9904 | €70,499 | €26,871 | -€43,628 | -61.9% |
| Transfer from tax-exempt reserves | 789 | €23,853 | €23,853 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €94,352 | €50,724 | -€43,628 | -46.2% |
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 14 October 2026 via checked.be.