KLCN: 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.
KLCN
Largest movements
- Cash +€154,062
up €154,062 (+320.2%), from €48,121 to €202,183
mainly Net result for the year (+€95,665) and Current investments (+€70,000)
- Current investments -€70,000
no longer reported in 2025 (was €70,000)
- Tangible fixed assets -€13,330
down €13,330 (-23.4%), from €56,956 to €43,626
of which Furniture and vehicles: -€9,562
- Profit (loss) carried forward +€95,665
up €95,665 (+69.8%), from €137,084 to €232,749
- Tax, wage and social debts -€15,896
down €15,896 (-34.8%), from €45,725 to €29,829
of which Taxes: -€13,746
- Other debts -€6,720
down €6,720 (-73.5%), from €9,137 to €2,418
- Gross operating margin -€53,794
down €53,794 (-28.7%), from €187,538 to €133,744
- Taxes -€13,147
down €13,147 (-33.7%), from €39,025 to €25,878
- Depreciation +€5,334
up €5,334 (+66.7%), from €7,997 to €13,330
- Other operating charges -€2,512
down €2,512 (-75.8%), from €3,315 to €802
- Financial income +€1,996
new in 2025: €1,996
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 | €195,890 | €268,213 | +€72,323 | +36.9% |
| Fixed assets | 21/28 | €56,956 | €43,726 | -€13,230 | -23.2% |
| Tangible fixed assets | 22/27 | €56,956 | €43,626 | -€13,330 | -23.4% |
| Plant, machinery and equipment | 23 | €17,423 | €13,654 | -€3,769 | -21.6% |
| Furniture and vehicles | 24 | €39,534 | €29,972 | -€9,562 | -24.2% |
| Financial fixed assets | 28 | - | €100 | +€100 | |
| Current assets | 29/58 | €138,933 | €224,487 | +€85,554 | +61.6% |
| Amounts receivable within one year | 40/41 | €20,027 | €21,499 | +€1,472 | +7.4% |
| Trade receivables | 40 | €19,350 | €16,417 | -€2,933 | -15.2% |
| Other amounts receivable | 41 | €677 | €5,082 | +€4,405 | +650.3% |
| Current investments | 50/53 | €70,000 | - | -€70,000 | |
| Cash at bank and in hand | 54/58 | €48,121 | €202,183 | +€154,062 | +320.2% |
| Deferred charges and accrued income | 490/1 | €785 | €805 | +€20 | +2.5% |
| Total equity and liabilities | 10/49 | €195,890 | €268,213 | +€72,323 | +36.9% |
| Equity | 10/15 | €139,584 | €235,249 | +€95,665 | +68.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,084 | €232,749 | +€95,665 | +69.8% |
| Amounts payable | 17/49 | €56,305 | €32,964 | -€23,341 | -41.5% |
| Amounts payable within one year | 42/48 | €55,805 | €32,714 | -€23,091 | -41.4% |
| Trade debts | 44 | €943 | €467 | -€476 | -50.4% |
| Suppliers | 440/4 | €943 | €467 | -€476 | -50.4% |
| Taxes, remuneration and social security | 45 | €45,725 | €29,829 | -€15,896 | -34.8% |
| Taxes | 450/3 | €41,425 | €27,679 | -€13,746 | -33.2% |
| Remuneration and social security | 454/9 | €4,300 | €2,150 | -€2,150 | -50.0% |
| Other amounts payable | 47/48 | €9,137 | €2,418 | -€6,720 | -73.5% |
| Accrued charges and deferred income | 492/3 | €500 | €250 | -€250 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,997 | €13,330 | +€5,334 | +66.7% |
| Other operating charges | 640/8 | €3,315 | €802 | -€2,512 | -75.8% |
| Gross operating margin | 9900 | €187,538 | €133,744 | -€53,794 | -28.7% |
| Operating profit (loss) | 9901 | €176,226 | €119,611 | -€56,615 | -32.1% |
| Financial income | 75/76B | - | €1,996 | +€1,996 | |
| Recurring financial income | 75 | - | €1,996 | +€1,996 | |
| Financial charges | 65/66B | €117 | €65 | -€52 | -44.7% |
| Recurring financial charges | 65 | €117 | €65 | -€52 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | €176,109 | €121,543 | -€54,567 | -31.0% |
| Income taxes | 67/77 | €39,025 | €25,878 | -€13,147 | -33.7% |
| Profit (loss) for the period | 9904 | €137,084 | €95,665 | -€41,419 | -30.2% |
| Profit (loss) for the period to be appropriated | 9905 | €137,084 | €95,665 | -€41,419 | -30.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.