KLEDERKA: what changed
Two financial 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.
KLEDERKA
Largest movements
- Receivables within one year -€18,308
down €18,308 (-36.6%), from €49,956 to €31,647
of which Trade receivables: -€18,311
- Cash +€7,179
up €7,179 (+255%), from €2,816 to €9,995
mainly Net result for the year (+€26,538) and Receivables within one year (+€18,308)
- Tangible fixed assets -€2,395
down €2,395 (-32.8%), from €7,298 to €4,904
- Deferred charges and accrued income +€1,610
new in 2025: €1,610
- Profit (loss) carried forward +€26,538
up €26,538 (+25.9%), from -€102,452 to -€75,914
- Trade debts -€18,806
down €18,806 (-83.9%), from €22,404 to €3,598
- Other debts -€18,295
down €18,295 (-32.5%), from €56,310 to €38,015
- Current portion of long-term debt -€1,949
no longer reported in 2025 (was €1,949)
- Tax, wage and social debts +€1,048
up €1,048 (+5.3%), from €19,697 to €20,745
of which Remuneration and social security: +€873
- Staff costs -€1,996
down €1,996 (-3.0%), from €66,723 to €64,728
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.
Derived cash bridge
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 | €66,500 | €55,036 | -€11,464 | -17.2% |
| Fixed assets | 21/28 | €9,978 | €7,584 | -€2,395 | -24.0% |
| Tangible fixed assets | 22/27 | €7,298 | €4,904 | -€2,395 | -32.8% |
| Furniture and vehicles | 24 | €7,298 | €4,904 | -€2,395 | -32.8% |
| Financial fixed assets | 28 | €2,680 | €2,680 | = | 0.0% |
| Current assets | 29/58 | €56,522 | €47,453 | -€9,069 | -16.0% |
| Stocks and contracts in progress | 3 | €3,750 | €4,200 | +€450 | +12.0% |
| Stocks | 30/36 | €3,750 | €4,200 | +€450 | +12.0% |
| Amounts receivable within one year | 40/41 | €49,956 | €31,647 | -€18,308 | -36.6% |
| Trade receivables | 40 | €49,956 | €31,645 | -€18,311 | -36.7% |
| Other amounts receivable | 41 | - | €3 | +€3 | |
| Cash at bank and in hand | 54/58 | €2,816 | €9,995 | +€7,179 | +255% |
| Deferred charges and accrued income | 490/1 | - | €1,610 | +€1,610 | |
| Total equity and liabilities | 10/49 | €66,500 | €55,036 | -€11,464 | -17.2% |
| Equity | 10/15 | -€83,860 | -€57,322 | +€26,538 | +31.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,452 | -€75,914 | +€26,538 | +25.9% |
| Amounts payable | 17/49 | €150,360 | €112,358 | -€38,002 | -25.3% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €100,360 | €62,358 | -€38,002 | -37.9% |
| Current portion of amounts payable after more than one year | 42 | €1,949 | - | -€1,949 | |
| Trade debts | 44 | €22,404 | €3,598 | -€18,806 | -83.9% |
| Suppliers | 440/4 | €22,404 | €3,598 | -€18,806 | -83.9% |
| Taxes, remuneration and social security | 45 | €19,697 | €20,745 | +€1,048 | +5.3% |
| Taxes | 450/3 | €5,261 | €5,436 | +€175 | +3.3% |
| Remuneration and social security | 454/9 | €14,436 | €15,309 | +€873 | +6.0% |
| Other amounts payable | 47/48 | €56,310 | €38,015 | -€18,295 | -32.5% |
| Non-recurring operating income | 76A | - | €23 | +€23 | |
| Remuneration, social security and pensions | 62 | €66,723 | €64,728 | -€1,996 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,922 | €4,072 | +€151 | +3.8% |
| Other operating charges | 640/8 | €3,118 | €2,524 | -€593 | -19.0% |
| Non-recurring operating charges | 66A | €1,566 | - | -€1,566 | |
| Gross operating margin | 9900 | €101,666 | €101,383 | -€283 | -0.3% |
| Operating profit (loss) | 9901 | €26,338 | €30,059 | +€3,721 | +14.1% |
| Financial income | 75/76B | €83 | €14 | -€69 | -83.2% |
| Recurring financial income | 75 | €83 | €14 | -€69 | -83.2% |
| Financial charges | 65/66B | €3,295 | €3,534 | +€239 | +7.3% |
| Recurring financial charges | 65 | €3,295 | €3,534 | +€239 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €23,126 | €26,538 | +€3,412 | +14.8% |
| Profit (loss) for the period | 9904 | €23,126 | €26,538 | +€3,412 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,126 | €26,538 | +€3,412 | +14.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.