KLATERVEN: 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.
KLATERVEN
Largest movements
- Tangible fixed assets -€26,130
down €26,130 (-37.7%), from €69,269 to €43,139
of which Plant, machinery and equipment: -€22,446
- Cash +€19,808
up €19,808 (+1030.6%), from €1,922 to €21,729
mainly Net result for the year (+€21,171) and Investment in fixed assets (net) (+€19,219)
- Stocks and contracts -€5,363
down €5,363 (-20.6%), from €26,026 to €20,663
- Receivables within one year +€4,851
up €4,851 (+84.0%), from €5,777 to €10,627
of which Trade receivables: +€3,519
- Reserves +€21,000
up €21,000 (+61.8%), from €34,000 to €55,000
- Other debts -€18,207
down €18,207 (-31.5%), from €57,767 to €39,560
- Trade debts -€10,286
down €10,286 (-90.0%), from €11,426 to €1,141
- Tax, wage and social debts +€1,175
up €1,175 (+125.6%), from €936 to €2,111
- Other operating charges +€7,164
up €7,164 (+465.2%), from €1,540 to €8,704
- Gross operating margin -€5,661
down €5,661 (-10.6%), from €53,556 to €47,895
- Taxes -€3,208
down €3,208 (-37.0%), from €8,681 to €5,473
- Depreciation -€2,126
down €2,126 (-23.5%), from €9,037 to €6,911
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 | €106,145 | €100,099 | -€6,046 | -5.7% |
| Fixed assets | 21/28 | €69,269 | €43,139 | -€26,130 | -37.7% |
| Tangible fixed assets | 22/27 | €69,269 | €43,139 | -€26,130 | -37.7% |
| Land and buildings | 22 | €7,897 | €7,093 | -€804 | -10.2% |
| Plant, machinery and equipment | 23 | €52,710 | €30,265 | -€22,446 | -42.6% |
| Furniture and vehicles | 24 | €8,662 | €5,781 | -€2,880 | -33.3% |
| Current assets | 29/58 | €36,876 | €56,960 | +€20,084 | +54.5% |
| Stocks and contracts in progress | 3 | €26,026 | €20,663 | -€5,363 | -20.6% |
| Stocks | 30/36 | €26,026 | €20,663 | -€5,363 | -20.6% |
| Amounts receivable within one year | 40/41 | €5,777 | €10,627 | +€4,851 | +84.0% |
| Trade receivables | 40 | €4,205 | €7,724 | +€3,519 | +83.7% |
| Other amounts receivable | 41 | €1,572 | €2,903 | +€1,331 | +84.7% |
| Cash at bank and in hand | 54/58 | €1,922 | €21,729 | +€19,808 | +1030.6% |
| Deferred charges and accrued income | 490/1 | €3,151 | €3,939 | +€788 | +25.0% |
| Total equity and liabilities | 10/49 | €106,145 | €100,099 | -€6,046 | -5.7% |
| Equity | 10/15 | €35,266 | €56,437 | +€21,171 | +60.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €34,000 | €55,000 | +€21,000 | +61.8% |
| Distributable reserves | 133 | €34,000 | €55,000 | +€21,000 | +61.8% |
| Profit (loss) carried forward | 14 | €266 | €437 | +€171 | +64.4% |
| Amounts payable | 17/49 | €70,879 | €43,661 | -€27,218 | -38.4% |
| Amounts payable within one year | 42/48 | €70,129 | €42,811 | -€27,318 | -39.0% |
| Trade debts | 44 | €11,426 | €1,141 | -€10,286 | -90.0% |
| Suppliers | 440/4 | €11,426 | €1,141 | -€10,286 | -90.0% |
| Taxes, remuneration and social security | 45 | €936 | €2,111 | +€1,175 | +125.6% |
| Taxes | 450/3 | €936 | €2,111 | +€1,175 | +125.6% |
| Other amounts payable | 47/48 | €57,767 | €39,560 | -€18,207 | -31.5% |
| Accrued charges and deferred income | 492/3 | €750 | €850 | +€100 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,037 | €6,911 | -€2,126 | -23.5% |
| Other operating charges | 640/8 | €1,540 | €8,704 | +€7,164 | +465.2% |
| Non-recurring operating charges | 66A | - | €5,468 | +€5,468 | |
| Gross operating margin | 9900 | €53,556 | €47,895 | -€5,661 | -10.6% |
| Operating profit (loss) | 9901 | €42,979 | €26,812 | -€16,167 | -37.6% |
| Financial income | 75/76B | €248 | €5 | -€243 | -98.0% |
| Recurring financial income | 75 | €248 | €5 | -€243 | -98.0% |
| Financial charges | 65/66B | €280 | €173 | -€107 | -38.2% |
| Recurring financial charges | 65 | €280 | €173 | -€107 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | €42,947 | €26,644 | -€16,303 | -38.0% |
| Income taxes | 67/77 | €8,681 | €5,473 | -€3,208 | -37.0% |
| Profit (loss) for the period | 9904 | €34,266 | €21,171 | -€13,095 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,266 | €21,171 | -€13,095 | -38.2% |
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 8 October 2026 via checked.be.