Klaviot: 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.
Klaviot
Largest movements
- Cash +€22,425
up €22,425 (+151.2%), from €14,833 to €37,259
mainly Net result for the year (+€24,324) and Tax, wage and social debts (+€8,216)
- Receivables within one year +€13,436
up €13,436 (+21925.0%), from €61 to €13,497
of which Trade receivables: +€13,260
- Profit (loss) carried forward +€24,324
up €24,324 (+362.3%), from €6,713 to €31,037
- Tax, wage and social debts +€8,216
up €8,216 (+614.7%), from €1,337 to €9,553
- Other debts +€1,659
up €1,659 (+113.9%), from €1,456 to €3,115
- Trade debts +€1,429
new in 2025: €1,429
- Gross operating margin +€22,320
up €22,320 (+258.5%), from €8,634 to €30,954
- Taxes +€4,519
up €4,519 (+249.2%), from €1,814 to €6,333
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 | €15,506 | €51,133 | +€35,628 | +229.8% |
| Fixed assets | 21/28 | €611 | €378 | -€233 | -38.2% |
| Tangible fixed assets | 22/27 | €611 | €378 | -€233 | -38.2% |
| Plant, machinery and equipment | 23 | €611 | €378 | -€233 | -38.2% |
| Current assets | 29/58 | €14,895 | €50,756 | +€35,861 | +240.8% |
| Amounts receivable within one year | 40/41 | €61 | €13,497 | +€13,436 | +21925.0% |
| Trade receivables | 40 | - | €13,260 | +€13,260 | |
| Other amounts receivable | 41 | €61 | €237 | +€176 | +286.6% |
| Cash at bank and in hand | 54/58 | €14,833 | €37,259 | +€22,425 | +151.2% |
| Total equity and liabilities | 10/49 | €15,506 | €51,133 | +€35,628 | +229.8% |
| Equity | 10/15 | €12,713 | €37,037 | +€24,324 | +191.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,713 | €31,037 | +€24,324 | +362.3% |
| Amounts payable | 17/49 | €2,793 | €14,096 | +€11,304 | +404.8% |
| Amounts payable within one year | 42/48 | €2,793 | €14,096 | +€11,304 | +404.8% |
| Trade debts | 44 | - | €1,429 | +€1,429 | |
| Suppliers | 440/4 | - | €1,429 | +€1,429 | |
| Taxes, remuneration and social security | 45 | €1,337 | €9,553 | +€8,216 | +614.7% |
| Taxes | 450/3 | €1,337 | €9,553 | +€8,216 | +614.7% |
| Other amounts payable | 47/48 | €1,456 | €3,115 | +€1,659 | +113.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89 | €233 | +€144 | +162.5% |
| Gross operating margin | 9900 | €8,634 | €30,954 | +€22,320 | +258.5% |
| Operating profit (loss) | 9901 | €8,545 | €30,721 | +€22,176 | +259.5% |
| Financial charges | 65/66B | €18 | €64 | +€46 | +254.2% |
| Recurring financial charges | 65 | €18 | €64 | +€46 | +254.2% |
| Profit (loss) for the period before taxes | 9903 | €8,527 | €30,657 | +€22,130 | +259.5% |
| Income taxes | 67/77 | €1,814 | €6,333 | +€4,519 | +249.2% |
| Profit (loss) for the period | 9904 | €6,713 | €24,324 | +€17,611 | +262.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,713 | €24,324 | +€17,611 | +262.3% |
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 8 October 2026 via checked.be.