KLE: 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.
KLE
Largest movements
- Receivables within one year +€5,525
new in 2025: €5,525
of which Trade receivables: +€5,152
- Financial fixed assets +€4,719
new in 2025: €4,719
- Tangible fixed assets -€3,233
no longer reported in 2025 (was €3,233)
- Cash +€123
new in 2025: €123
mainly Other debts (+€31,555)
- Other debts +€31,555
up €31,555 (+129.9%), from €24,295 to €55,851
- Profit (loss) carried forward -€13,669
down €13,669 (-20.3%), from -€67,367 to -€81,036
- Current portion of long-term debt -€6,425
down €6,425 (-35.5%), from €18,090 to €11,665
- Tax, wage and social debts -€1,888
no longer reported in 2025 (was €1,888)
- Trade debts -€1,816
down €1,816 (-25.6%), from €7,103 to €5,287
- Gross operating margin -€11,084
down €11,084, from €1,576 to -€9,509
- Depreciation -€1,653
no longer reported in 2025 (was €1,653)
- Other operating charges +€1,504
up €1,504 (+113.1%), from €1,330 to €2,833
- Financial charges -€1,145
down €1,145 (-49.6%), from €2,308 to €1,164
- Staff costs -€295
down €295 (-64.3%), from €458 to €164
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 | €3,233 | €10,366 | +€7,133 | +220.6% |
| Fixed assets | 21/28 | €3,233 | €4,719 | +€1,486 | +45.9% |
| Tangible fixed assets | 22/27 | €3,233 | - | -€3,233 | |
| Furniture and vehicles | 24 | €3,233 | - | -€3,233 | |
| Financial fixed assets | 28 | - | €4,719 | +€4,719 | |
| Current assets | 29/58 | - | €5,647 | +€5,647 | |
| Amounts receivable within one year | 40/41 | - | €5,525 | +€5,525 | |
| Trade receivables | 40 | - | €5,152 | +€5,152 | |
| Other amounts receivable | 41 | - | €372 | +€372 | |
| Cash at bank and in hand | 54/58 | - | €123 | +€123 | |
| Total equity and liabilities | 10/49 | €3,233 | €10,366 | +€7,133 | +220.6% |
| Equity | 10/15 | -€48,767 | -€62,436 | -€13,669 | -28.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | -€67,367 | -€81,036 | -€13,669 | -20.3% |
| Amounts payable | 17/49 | €52,000 | €72,802 | +€20,802 | +40.0% |
| Amounts payable within one year | 42/48 | €52,000 | €72,802 | +€20,802 | +40.0% |
| Current portion of amounts payable after more than one year | 42 | €18,090 | €11,665 | -€6,425 | -35.5% |
| Financial debts | 43 | €625 | - | -€625 | |
| Credit institutions | 430/8 | €625 | - | -€625 | |
| Trade debts | 44 | €7,103 | €5,287 | -€1,816 | -25.6% |
| Suppliers | 440/4 | €7,103 | €5,287 | -€1,816 | -25.6% |
| Taxes, remuneration and social security | 45 | €1,888 | - | -€1,888 | |
| Taxes | 450/3 | €1,888 | - | -€1,888 | |
| Other amounts payable | 47/48 | €24,295 | €55,851 | +€31,555 | +129.9% |
| Remuneration, social security and pensions | 62 | €458 | €164 | -€295 | -64.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,653 | - | -€1,653 | |
| Other operating charges | 640/8 | €1,330 | €2,833 | +€1,504 | +113.1% |
| Gross operating margin | 9900 | €1,576 | -€9,509 | -€11,084 | |
| Operating profit (loss) | 9901 | -€1,865 | -€12,506 | -€10,641 | -570.5% |
| Financial charges | 65/66B | €2,308 | €1,164 | -€1,145 | -49.6% |
| Recurring financial charges | 65 | €2,308 | €1,164 | -€1,145 | -49.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,173 | -€13,669 | -€9,496 | -227.5% |
| Profit (loss) for the period | 9904 | -€4,173 | -€13,669 | -€9,496 | -227.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,173 | -€13,669 | -€9,496 | -227.5% |
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 30 September 2026 via checked.be.