Klass: 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.
Klass
Largest movements
- Cash +€140,672
up €140,672 (+119.2%), from €118,041 to €258,713
mainly Other debts (+€157,263) and Net result for the year (+€104,696)
- Deferred charges and accrued income +€136,255
up €136,255 (+12461.0%), from €1,093 to €137,348
- Receivables within one year -€45,110
down €45,110 (-8.0%), from €563,215 to €518,105
of which Trade receivables: -€36,212
- Tangible fixed assets -€10,173
down €10,173 (-18.2%), from €55,938 to €45,765
- Other debts +€157,263
up €157,263 (+104.7%), from €150,185 to €307,449
- Trade debts +€49,601
up €49,601 (+13.3%), from €373,289 to €422,890
- Tax, wage and social debts +€44,923
up €44,923 (+143.3%), from €31,345 to €76,268
of which Remuneration and social security: +€32,751
- Reserves -€23,304
down €23,304 (-18.1%), from €128,714 to €105,410
- Debts after one year -€9,953
down €9,953 (-27.1%), from €36,749 to €26,796
- Gross operating margin +€231,994
up €231,994 (+247.7%), from €93,667 to €325,661
- Staff costs +€123,794
up €123,794 (+202.6%), from €61,100 to €184,894
- Taxes +€27,816
up €27,816 (+603.9%), from €4,606 to €32,423
- Financial income +€19,472
up €19,472 (+5594.2%), from €348 to €19,820
- Depreciation +€5,764
up €5,764 (+82.7%), from €6,968 to €12,732
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 | €738,287 | €959,931 | +€221,644 | +30.0% |
| Fixed assets | 21/28 | €55,938 | €45,765 | -€10,173 | -18.2% |
| Tangible fixed assets | 22/27 | €55,938 | €45,765 | -€10,173 | -18.2% |
| Furniture and vehicles | 24 | €55,938 | €45,765 | -€10,173 | -18.2% |
| Current assets | 29/58 | €682,349 | €914,166 | +€231,816 | +34.0% |
| Amounts receivable within one year | 40/41 | €563,215 | €518,105 | -€45,110 | -8.0% |
| Trade receivables | 40 | €545,495 | €509,283 | -€36,212 | -6.6% |
| Other amounts receivable | 41 | €17,720 | €8,822 | -€8,898 | -50.2% |
| Cash at bank and in hand | 54/58 | €118,041 | €258,713 | +€140,672 | +119.2% |
| Deferred charges and accrued income | 490/1 | €1,093 | €137,348 | +€136,255 | +12461.0% |
| Total equity and liabilities | 10/49 | €738,287 | €959,931 | +€221,644 | +30.0% |
| Equity | 10/15 | €133,714 | €110,410 | -€23,304 | -17.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €128,714 | €105,410 | -€23,304 | -18.1% |
| Distributable reserves | 133 | €128,714 | €105,410 | -€23,304 | -18.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €604,573 | €849,520 | +€244,948 | +40.5% |
| Amounts payable after more than one year | 17 | €36,749 | €26,796 | -€9,953 | -27.1% |
| Financial debts | 170/4 | €36,749 | €26,796 | -€9,953 | -27.1% |
| Amounts payable within one year | 42/48 | €564,361 | €816,560 | +€252,198 | +44.7% |
| Current portion of amounts payable after more than one year | 42 | €9,542 | €9,953 | +€411 | +4.3% |
| Trade debts | 44 | €373,289 | €422,890 | +€49,601 | +13.3% |
| Suppliers | 440/4 | €373,289 | €422,890 | +€49,601 | +13.3% |
| Taxes, remuneration and social security | 45 | €31,345 | €76,268 | +€44,923 | +143.3% |
| Taxes | 450/3 | €7,494 | €19,667 | +€12,173 | +162.4% |
| Remuneration and social security | 454/9 | €23,851 | €56,601 | +€32,751 | +137.3% |
| Other amounts payable | 47/48 | €150,185 | €307,449 | +€157,263 | +104.7% |
| Accrued charges and deferred income | 492/3 | €3,462 | €6,165 | +€2,703 | +78.1% |
| Remuneration, social security and pensions | 62 | €61,100 | €184,894 | +€123,794 | +202.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,968 | €12,732 | +€5,764 | +82.7% |
| Other operating charges | 640/8 | €1,510 | €1,951 | +€442 | +29.3% |
| Gross operating margin | 9900 | €93,667 | €325,661 | +€231,994 | +247.7% |
| Operating profit (loss) | 9901 | €24,090 | €126,084 | +€101,994 | +423.4% |
| Financial income | 75/76B | €348 | €19,820 | +€19,472 | +5594.2% |
| Recurring financial income | 75 | €348 | €19,820 | +€19,472 | +5594.2% |
| Financial charges | 65/66B | €3,707 | €8,785 | +€5,078 | +137.0% |
| Recurring financial charges | 65 | €3,707 | €8,785 | +€5,078 | +137.0% |
| Profit (loss) for the period before taxes | 9903 | €20,731 | €137,119 | +€116,387 | +561.4% |
| Income taxes | 67/77 | €4,606 | €32,423 | +€27,816 | +603.9% |
| Profit (loss) for the period | 9904 | €16,125 | €104,696 | +€88,571 | +549.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,125 | €104,696 | +€88,571 | +549.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.