KLAUSI: 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.
KLAUSI
Largest movements
- Receivables within one year +€12,550
up €12,550 (+97.5%), from €12,878 to €25,428
- Stocks and contracts -€2,120
down €2,120 (-74.6%), from €2,840 to €720
- Cash +€1,587
up €1,587 (+2070.0%), from €77 to €1,664
mainly Trade debts (+€6,943) and Net result for the year (+€2,496)
- Tangible fixed assets -€400
down €400 (-53.2%), from €752 to €352
- Trade debts +€6,943
up €6,943 (+772.0%), from €899 to €7,843
- Profit (loss) carried forward +€2,496
up €2,496 (+45.9%), from €5,443 to €7,940
- Tax, wage and social debts +€2,178
up €2,178 (+52.8%), from €4,124 to €6,302
- Gross operating margin +€4,550
up €4,550 (+92.1%), from €4,940 to €9,491
- Other operating charges +€1,002
up €1,002 (+14.7%), from €6,832 to €7,834
- Financial income +€748
up €748 (+106.4%), from €703 to €1,452
- Financial charges -€534
down €534 (-71.6%), from €746 to €212
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,667 | €28,284 | +€11,618 | +69.7% |
| Fixed assets | 21/28 | €872 | €472 | -€400 | -45.9% |
| Tangible fixed assets | 22/27 | €752 | €352 | -€400 | -53.2% |
| Plant, machinery and equipment | 23 | €752 | €352 | -€400 | -53.2% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €15,795 | €27,812 | +€12,017 | +76.1% |
| Stocks and contracts in progress | 3 | €2,840 | €720 | -€2,120 | -74.6% |
| Stocks | 30/36 | €2,840 | €720 | -€2,120 | -74.6% |
| Amounts receivable within one year | 40/41 | €12,878 | €25,428 | +€12,550 | +97.5% |
| Other amounts receivable | 41 | €12,878 | €25,428 | +€12,550 | +97.5% |
| Cash at bank and in hand | 54/58 | €77 | €1,664 | +€1,587 | +2070.0% |
| Total equity and liabilities | 10/49 | €16,667 | €28,284 | +€11,618 | +69.7% |
| Equity | 10/15 | €11,643 | €14,140 | +€2,496 | +21.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,443 | €7,940 | +€2,496 | +45.9% |
| Amounts payable | 17/49 | €5,023 | €14,144 | +€9,121 | +181.6% |
| Amounts payable within one year | 42/48 | €5,023 | €14,144 | +€9,121 | +181.6% |
| Trade debts | 44 | €899 | €7,843 | +€6,943 | +772.0% |
| Suppliers | 440/4 | €899 | €7,843 | +€6,943 | +772.0% |
| Taxes, remuneration and social security | 45 | €4,124 | €6,302 | +€2,178 | +52.8% |
| Taxes | 450/3 | €4,124 | €6,302 | +€2,178 | +52.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €400 | €400 | = | 0.0% |
| Other operating charges | 640/8 | €6,832 | €7,834 | +€1,002 | +14.7% |
| Gross operating margin | 9900 | €4,940 | €9,491 | +€4,550 | +92.1% |
| Operating profit (loss) | 9901 | -€2,292 | €1,256 | +€3,548 | |
| Financial income | 75/76B | €703 | €1,452 | +€748 | +106.4% |
| Recurring financial income | 75 | €703 | €1,452 | +€748 | +106.4% |
| Financial charges | 65/66B | €746 | €212 | -€534 | -71.6% |
| Recurring financial charges | 65 | €746 | €212 | -€534 | -71.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,334 | €2,496 | +€4,830 | |
| Profit (loss) for the period | 9904 | -€2,334 | €2,496 | +€4,830 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,334 | €2,496 | +€4,830 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.