KLASSIS: 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.
KLASSIS
Largest movements
- Receivables within one year -€32,811
down €32,811 (-45.4%), from €72,294 to €39,484
of which Trade receivables: -€31,570
- Tangible fixed assets -€1,223
down €1,223 (-61.2%), from €1,999 to €776
- Trade debts -€46,839
down €46,839 (-76.9%), from €60,947 to €14,108
- Other debts +€9,466
up €9,466 (+103.9%), from €9,108 to €18,573
- Profit (loss) carried forward +€7,309
up €7,309 (+34.9%), from -€20,945 to -€13,636
- Tax, wage and social debts -€4,003
down €4,003 (-94.3%), from €4,246 to €244
- Gross operating margin -€12,571
down €12,571 (-54.6%), from €23,038 to €10,467
- Other operating charges -€3,945
down €3,945 (-70.6%), from €5,587 to €1,642
- Depreciation -€520
down €520 (-29.8%), from €1,744 to €1,223
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 | €74,675 | €40,268 | -€34,408 | -46.1% |
| Fixed assets | 21/28 | €1,999 | €776 | -€1,223 | -61.2% |
| Tangible fixed assets | 22/27 | €1,999 | €776 | -€1,223 | -61.2% |
| Furniture and vehicles | 24 | €1,999 | €776 | -€1,223 | -61.2% |
| Current assets | 29/58 | €72,676 | €39,492 | -€33,184 | -45.7% |
| Amounts receivable within one year | 40/41 | €72,294 | €39,484 | -€32,811 | -45.4% |
| Trade receivables | 40 | €42,623 | €11,053 | -€31,570 | -74.1% |
| Other amounts receivable | 41 | €29,672 | €28,430 | -€1,241 | -4.2% |
| Cash at bank and in hand | 54/58 | €82 | €8 | -€74 | -89.9% |
| Deferred charges and accrued income | 490/1 | €299 | €0 | -€299 | -100.0% |
| Total equity and liabilities | 10/49 | €74,675 | €40,268 | -€34,408 | -46.1% |
| Equity | 10/15 | -€494 | €6,815 | +€7,309 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,945 | -€13,636 | +€7,309 | +34.9% |
| Amounts payable | 17/49 | €75,169 | €33,452 | -€41,717 | -55.5% |
| Amounts payable within one year | 42/48 | €74,301 | €32,925 | -€41,376 | -55.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €60,947 | €14,108 | -€46,839 | -76.9% |
| Suppliers | 440/4 | €60,947 | €14,108 | -€46,839 | -76.9% |
| Taxes, remuneration and social security | 45 | €4,246 | €244 | -€4,003 | -94.3% |
| Taxes | 450/3 | €4,246 | €244 | -€4,003 | -94.3% |
| Other amounts payable | 47/48 | €9,108 | €18,573 | +€9,466 | +103.9% |
| Accrued charges and deferred income | 492/3 | €869 | €528 | -€341 | -39.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,744 | €1,223 | -€520 | -29.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €5,587 | €1,642 | -€3,945 | -70.6% |
| Non-recurring operating charges | 66A | €4,296 | €0 | -€4,296 | -100.0% |
| Gross operating margin | 9900 | €23,038 | €10,467 | -€12,571 | -54.6% |
| Operating profit (loss) | 9901 | €11,412 | €7,601 | -€3,810 | -33.4% |
| Financial income | 75/76B | €22 | €69 | +€47 | +214.5% |
| Recurring financial income | 75 | €22 | €69 | +€47 | +214.5% |
| Financial charges | 65/66B | €302 | €361 | +€59 | +19.6% |
| Recurring financial charges | 65 | €302 | €361 | +€59 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | €11,131 | €7,309 | -€3,822 | -34.3% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €11,131 | €7,309 | -€3,822 | -34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,131 | €7,309 | -€3,822 | -34.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.