KLAVEREN TIEN: what changed
What changed
KLAVEREN TIEN
NACE 81.100, Combined facilities support activities
filed annual accounts (NBB)
Net result for the year
€26,133
2024 · €31,707-€5,574
Equity
€1.1m
2024 · €1.0m+€26,133
Cash
€295,767
2024 · €242,859+€52,908
Balance sheet total
€1.5m
2024 · €1.5m+€8,867
Largest movements
Assets
- Cash +€52,908
up €52,908 (+21.8%), from €242,859 to €295,767
mainly Current portion of long-term debt (+€120,000) and Depreciation (+€40,020)
- Tangible fixed assets -€40,020
down €40,020 (-4.2%), from €949,932 to €909,912
of which Land and buildings: -€39,811
Equity and liabilities
- Debts after one year -€120,000
down €120,000 (-32.7%), from €367,500 to €247,500
- Current portion of long-term debt +€120,000
new in 2025: €120,000
- Profit (loss) carried forward +€26,273
up €26,273 (+3.9%), from €677,003 to €703,276
Income statement
- Gross operating margin -€10,248
down €10,248 (-12.0%), from €85,166 to €74,919
- Provisions -€4,114
down €4,114 (-47.9%), from -€8,586 to -€12,699
- Depreciation -€1,436
down €1,436 (-3.5%), from €41,456 to €40,020
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€31,707
Gross operating margin
-€10,248
Depreciation
+€1,436
Provisions
+€4,114
Other operating charges
+€622
Financial income
-€365
Financial charges
-€338
Taxes
-€796
Result 2025
€26,133
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€52,908
Investment
€0
Financing
€0
Cash 2024
€242,859
From operations (derived)
+€52,908
Net result for the year
+€26,133
Depreciation
+€40,020
Receivables within one year
+€6,618
Deferred charges and accrued income
-€2,597
Provisions
-€12,772
Smaller working-capital items
+€255
Tax, wage and social debts
-€4,749
Financing
€0
Debts after one year
-€120,000
Current portion of long-term debt
+€120,000
Cash 2025
€295,767
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,457,728 | €1,466,595 | +€8,867 | +0.6% |
| Fixed assets | 21/28 | €949,957 | €909,937 | -€40,020 | -4.2% |
| Tangible fixed assets | 22/27 | €949,932 | €909,912 | -€40,020 | -4.2% |
| Land and buildings | 22 | €949,723 | €909,912 | -€39,811 | -4.2% |
| Furniture and vehicles | 24 | €209 | - | -€209 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €507,772 | €556,659 | +€48,887 | +9.6% |
| Amounts receivable within one year | 40/41 | €257,041 | €250,422 | -€6,618 | -2.6% |
| Trade receivables | 40 | €4,052 | €422 | -€3,630 | -89.6% |
| Other amounts receivable | 41 | €252,988 | €250,000 | -€2,988 | -1.2% |
| Cash at bank and in hand | 54/58 | €242,859 | €295,767 | +€52,908 | +21.8% |
| Deferred charges and accrued income | 490/1 | €7,872 | €10,470 | +€2,597 | +33.0% |
| Total equity and liabilities | 10/49 | €1,457,728 | €1,466,595 | +€8,867 | +0.6% |
| Equity | 10/15 | €1,049,636 | €1,075,769 | +€26,133 | +2.5% |
| Contributions | 10/11 | €112,500 | €112,500 | = | 0.0% |
| Revaluation surpluses | 12 | €23,287 | €23,287 | = | 0.0% |
| Reserves | 13 | €236,846 | €236,706 | -€140 | -0.1% |
| Non-distributable reserves | 130/1 | €22,500 | €22,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €22,500 | €22,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €26,346 | €26,206 | -€140 | -0.5% |
| Distributable reserves | 133 | €188,000 | €188,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €677,003 | €703,276 | +€26,273 | +3.9% |
| Provisions and deferred taxes | 16 | €20,862 | €8,090 | -€12,772 | -61.2% |
| Provisions for liabilities and charges | 160/5 | €20,212 | €7,513 | -€12,699 | -62.8% |
| Major repairs and maintenance | 162 | €20,212 | €7,513 | -€12,699 | -62.8% |
| Deferred taxes | 168 | €650 | €578 | -€72 | -11.1% |
| Amounts payable | 17/49 | €387,230 | €382,736 | -€4,494 | -1.2% |
| Amounts payable after more than one year | 17 | €367,500 | €247,500 | -€120,000 | -32.7% |
| Other amounts payable | 178/9 | €367,500 | €247,500 | -€120,000 | -32.7% |
| Amounts payable within one year | 42/48 | €18,650 | €134,156 | +€115,506 | +619% |
| Current portion of amounts payable after more than one year | 42 | - | €120,000 | +€120,000 | |
| Trade debts | 44 | €174 | €236 | +€62 | +35.7% |
| Suppliers | 440/4 | €174 | €236 | +€62 | +35.7% |
| Taxes, remuneration and social security | 45 | €9,342 | €4,593 | -€4,749 | -50.8% |
| Taxes | 450/3 | €6,892 | €4,593 | -€2,299 | -33.4% |
| Remuneration and social security | 454/9 | €2,450 | - | -€2,450 | |
| Other amounts payable | 47/48 | €9,135 | €9,328 | +€193 | +2.1% |
| Accrued charges and deferred income | 492/3 | €1,080 | €1,080 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,456 | €40,020 | -€1,436 | -3.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€8,586 | -€12,699 | -€4,114 | -47.9% |
| Other operating charges | 640/8 | €12,572 | €11,949 | -€622 | -5.0% |
| Gross operating margin | 9900 | €85,166 | €74,919 | -€10,248 | -12.0% |
| Operating profit (loss) | 9901 | €39,724 | €35,649 | -€4,075 | -10.3% |
| Financial income | 75/76B | €3,757 | €3,392 | -€365 | -9.7% |
| Recurring financial income | 75 | €3,757 | €3,392 | -€365 | -9.7% |
| Financial charges | 65/66B | €3,884 | €4,222 | +€338 | +8.7% |
| Recurring financial charges | 65 | €3,884 | €4,222 | +€338 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €39,597 | €34,819 | -€4,778 | -12.1% |
| Transfer from deferred taxes | 780 | €72 | €72 | = | 0.0% |
| Income taxes | 67/77 | €7,962 | €8,758 | +€796 | +10.0% |
| Profit (loss) for the period | 9904 | €31,707 | €26,133 | -€5,574 | -17.6% |
| Transfer from tax-exempt reserves | 789 | €140 | €140 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,847 | €26,273 | -€5,574 | -17.5% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.