KLEA: 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.
KLEA
Largest movements
- Cash -€19,497
down €19,497 (-26.7%), from €73,156 to €53,659
mainly Debts after one year (-€18,253) and Trade debts (-€15,237)
- Tangible fixed assets -€3,186
down €3,186 (-76.9%), from €4,141 to €956
of which Leasing and similar rights: -€3,186
- Debts after one year -€18,253
no longer reported in 2024 (was €18,253)
- Trade debts -€15,237
down €15,237 (-81.4%), from €18,725 to €3,488
- Tax, wage and social debts +€12,033
up €12,033 (+179.9%), from €6,688 to €18,722
- Other debts -€2,821
down €2,821 (-22.6%), from €12,500 to €9,679
- Turnover +€168,951
new in 2024: €168,951
- Purchases and services +€154,677
new in 2024: €154,677
- Gross operating margin -€73,114
down €73,114 (-80.1%), from €91,276 to €18,162
- Taxes +€20,689
new in 2024: €20,689
- Other operating charges -€15,511
down €15,511 (-83.3%), from €18,623 to €3,111
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 | €253,679 | €228,309 | -€25,369 | -10.0% |
| Fixed assets | 21/28 | €11,791 | €8,606 | -€3,186 | -27.0% |
| Tangible fixed assets | 22/27 | €4,141 | €956 | -€3,186 | -76.9% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Leasing and similar rights | 25 | €4,141 | €956 | -€3,186 | -76.9% |
| Financial fixed assets | 28 | €7,650 | €7,650 | = | 0.0% |
| Current assets | 29/58 | €241,887 | €219,704 | -€22,184 | -9.2% |
| Stocks and contracts in progress | 3 | - | €245 | +€245 | |
| Stocks | 30/36 | - | €245 | +€245 | |
| Amounts receivable within one year | 40/41 | €167,801 | €165,625 | -€2,176 | -1.3% |
| Other amounts receivable | 41 | €167,801 | €165,625 | -€2,176 | -1.3% |
| Cash at bank and in hand | 54/58 | €73,156 | €53,659 | -€19,497 | -26.7% |
| Deferred charges and accrued income | 490/1 | €930 | €175 | -€756 | -81.2% |
| Total equity and liabilities | 10/49 | €253,679 | €228,309 | -€25,369 | -10.0% |
| Equity | 10/15 | €197,512 | €196,420 | -€1,091 | -0.6% |
| Contributions | 10/11 | €16,500 | €16,500 | = | 0.0% |
| Outside capital | 11 | - | €16,500 | +€16,500 | |
| Other | 1109/19 | - | €16,500 | +€16,500 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Other | 1319 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €179,152 | €178,060 | -€1,091 | -0.6% |
| Amounts payable | 17/49 | €56,167 | €31,889 | -€24,278 | -43.2% |
| Amounts payable after more than one year | 17 | €18,253 | - | -€18,253 | |
| Financial debts | 170/4 | €18,253 | - | -€18,253 | |
| Amounts payable within one year | 42/48 | €37,914 | €31,889 | -€6,025 | -15.9% |
| Trade debts | 44 | €18,725 | €3,488 | -€15,237 | -81.4% |
| Suppliers | 440/4 | €18,725 | €3,488 | -€15,237 | -81.4% |
| Taxes, remuneration and social security | 45 | €6,688 | €18,722 | +€12,033 | +179.9% |
| Taxes | 450/3 | €6,688 | €18,722 | +€12,033 | +179.9% |
| Other amounts payable | 47/48 | €12,500 | €9,679 | -€2,821 | -22.6% |
| Turnover | 70 | - | €168,951 | +€168,951 | |
| Non-recurring operating income | 76A | - | €3,889 | +€3,889 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €154,677 | +€154,677 | |
| Remuneration, social security and pensions | 62 | €328 | €292 | -€37 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,857 | €3,185 | -€1,672 | -34.4% |
| Other operating charges | 640/8 | €18,623 | €3,111 | -€15,511 | -83.3% |
| Gross operating margin | 9900 | €91,276 | €18,162 | -€73,114 | -80.1% |
| Operating profit (loss) | 9901 | €67,468 | €11,575 | -€55,894 | -82.8% |
| Financial income | 75/76B | - | €8,719 | +€8,719 | |
| Recurring financial income | 75 | - | €8,719 | +€8,719 | |
| Financial charges | 65/66B | €46 | €696 | +€649 | +1401.9% |
| Recurring financial charges | 65 | €46 | €696 | +€649 | +1401.9% |
| Profit (loss) for the period before taxes | 9903 | €67,422 | €19,598 | -€47,824 | -70.9% |
| Income taxes | 67/77 | - | €20,689 | +€20,689 | |
| Profit (loss) for the period | 9904 | €67,422 | -€1,091 | -€68,513 | |
| Profit (loss) for the period to be appropriated | 9905 | €67,422 | -€1,091 | -€68,513 |
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 30 September 2026 via checked.be.