KLART CONSULT: 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.
KLART CONSULT
Largest movements
- Cash +€11,134
up €11,134 (+20.7%), from €53,913 to €65,047
mainly Net result for the year (+€19,800) and Trade debts (+€1,366)
- Deferred charges and accrued income +€3,459
up €3,459 (+225%), from €1,539 to €4,998
- Receivables within one year +€1,598
up €1,598 (+10.8%), from €14,846 to €16,444
of which Other amounts receivable: +€1,133
- Profit (loss) carried forward +€19,800
new in 2025: €19,800
- Other debts -€4,510
no longer reported in 2025 (was €4,510)
- Trade debts +€1,366
up €1,366 (+63.4%), from €2,155 to €3,521
- Gross operating margin -€16,579
down €16,579 (-35.4%), from €46,875 to €30,296
- Taxes -€2,419
down €2,419 (-23.0%), from €10,528 to €8,108
- Financial charges +€914
up €914 (+174%), from €527 to €1,441
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 | €71,503 | €88,558 | +€17,055 | +23.9% |
| Fixed assets | 21/28 | €1,205 | €2,068 | +€864 | +71.7% |
| Tangible fixed assets | 22/27 | €1,205 | €2,068 | +€864 | +71.7% |
| Plant, machinery and equipment | 23 | €1,205 | €2,068 | +€864 | +71.7% |
| Current assets | 29/58 | €70,299 | €86,489 | +€16,191 | +23.0% |
| Amounts receivable within one year | 40/41 | €14,846 | €16,444 | +€1,598 | +10.8% |
| Trade receivables | 40 | €13,000 | €13,465 | +€465 | +3.6% |
| Other amounts receivable | 41 | €1,846 | €2,979 | +€1,133 | +61.4% |
| Cash at bank and in hand | 54/58 | €53,913 | €65,047 | +€11,134 | +20.7% |
| Deferred charges and accrued income | 490/1 | €1,539 | €4,998 | +€3,459 | +225% |
| Total equity and liabilities | 10/49 | €71,503 | €88,558 | +€17,055 | +23.9% |
| Equity | 10/15 | €52,266 | €72,067 | +€19,800 | +37.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €47,266 | €47,266 | = | 0.0% |
| Distributable reserves | 133 | €47,266 | €47,266 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €19,800 | +€19,800 | |
| Amounts payable | 17/49 | €19,237 | €16,491 | -€2,746 | -14.3% |
| Amounts payable within one year | 42/48 | €19,237 | €16,491 | -€2,746 | -14.3% |
| Financial debts | 43 | €26 | €30 | +€4 | +13.8% |
| Credit institutions | 430/8 | €26 | €30 | +€4 | +13.8% |
| Trade debts | 44 | €2,155 | €3,521 | +€1,366 | +63.4% |
| Suppliers | 440/4 | €2,155 | €3,521 | +€1,366 | +63.4% |
| Taxes, remuneration and social security | 45 | €12,545 | €12,940 | +€395 | +3.2% |
| Taxes | 450/3 | €12,545 | €10,076 | -€2,469 | -19.7% |
| Remuneration and social security | 454/9 | - | €2,864 | +€2,864 | |
| Other amounts payable | 47/48 | €4,510 | - | -€4,510 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €531 | €722 | +€191 | +36.0% |
| Other operating charges | 640/8 | €310 | €478 | +€168 | +54.2% |
| Gross operating margin | 9900 | €46,875 | €30,296 | -€16,579 | -35.4% |
| Operating profit (loss) | 9901 | €46,034 | €29,097 | -€16,937 | -36.8% |
| Financial income | 75/76B | €50 | €252 | +€202 | +405% |
| Recurring financial income | 75 | €50 | €252 | +€202 | +405% |
| Financial charges | 65/66B | €527 | €1,441 | +€914 | +174% |
| Recurring financial charges | 65 | €527 | €1,441 | +€914 | +174% |
| Profit (loss) for the period before taxes | 9903 | €45,558 | €27,909 | -€17,649 | -38.7% |
| Income taxes | 67/77 | €10,528 | €8,108 | -€2,419 | -23.0% |
| Profit (loss) for the period | 9904 | €35,030 | €19,800 | -€15,230 | -43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,030 | €19,800 | -€15,230 | -43.5% |
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.