KLEDING KLESKE: 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.
KLEDING KLESKE
Largest movements
- Cash +€360,127
up €360,127 (+146%), from €246,392 to €606,520
mainly Net result for the year (+€413,877) and Trade debts (+€319,933)
- Receivables within one year +€63,419
up €63,419 (+46.3%), from €136,898 to €200,317
of which Other amounts receivable: +€54,382
- Deferred charges and accrued income +€31,614
up €31,614 (+270%), from €11,703 to €43,317
- Stocks and contracts +€28,803
up €28,803 (+10.5%), from €273,849 to €302,652
- Trade debts +€319,933
up €319,933 (+505%), from €63,372 to €383,305
- Other debts +€71,822
up €71,822 (+11.9%), from €601,795 to €673,618
- Reserves +€68,877
up €68,877 (+6.6%), from €1.0m to €1.1m
of which Distributable reserves: +€68,877
- Staff costs -€48,731
down €48,731 (-16.9%), from €287,982 to €239,250
- Gross operating margin -€43,460
down €43,460 (-6.4%), from €679,696 to €636,237
- Write-downs -€28,590
down €28,590, from €9,262 to -€19,328
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 | €1,910,439 | €2,376,237 | +€465,798 | +24.4% |
| Fixed assets | 21/28 | €291,596 | €273,431 | -€18,165 | -6.2% |
| Intangible fixed assets | 21 | €1,939 | €1,162 | -€778 | -40.1% |
| Tangible fixed assets | 22/27 | €289,657 | €272,269 | -€17,387 | -6.0% |
| Land and buildings | 22 | €239,671 | €238,018 | -€1,653 | -0.7% |
| Plant, machinery and equipment | 23 | €42,088 | €28,939 | -€13,149 | -31.2% |
| Furniture and vehicles | 24 | €7,898 | €5,312 | -€2,586 | -32.7% |
| Current assets | 29/58 | €1,618,843 | €2,102,805 | +€483,963 | +29.9% |
| Stocks and contracts in progress | 3 | €273,849 | €302,652 | +€28,803 | +10.5% |
| Stocks | 30/36 | €273,849 | €302,652 | +€28,803 | +10.5% |
| Amounts receivable within one year | 40/41 | €136,898 | €200,317 | +€63,419 | +46.3% |
| Trade receivables | 40 | €22,045 | €31,082 | +€9,037 | +41.0% |
| Other amounts receivable | 41 | €114,853 | €169,235 | +€54,382 | +47.3% |
| Current investments | 50/53 | €950,000 | €950,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €246,392 | €606,520 | +€360,127 | +146% |
| Deferred charges and accrued income | 490/1 | €11,703 | €43,317 | +€31,614 | +270% |
| Total equity and liabilities | 10/49 | €1,910,439 | €2,376,237 | +€465,798 | +24.4% |
| Equity | 10/15 | €1,056,056 | €1,124,933 | +€68,877 | +6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,037,456 | €1,106,333 | +€68,877 | +6.6% |
| Tax-exempt reserves | 132 | €22,806 | €22,806 | = | 0.0% |
| Distributable reserves | 133 | €1,014,650 | €1,083,528 | +€68,877 | +6.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €854,383 | €1,251,303 | +€396,921 | +46.5% |
| Amounts payable within one year | 42/48 | €787,625 | €1,182,467 | +€394,842 | +50.1% |
| Financial debts | 43 | €262 | €2,667 | +€2,404 | +916% |
| Credit institutions | 430/8 | €262 | €2,667 | +€2,404 | +916% |
| Trade debts | 44 | €63,372 | €383,305 | +€319,933 | +505% |
| Suppliers | 440/4 | €63,372 | €383,305 | +€319,933 | +505% |
| Advances received on contracts in progress | 46 | €65,222 | €51,938 | -€13,284 | -20.4% |
| Taxes, remuneration and social security | 45 | €56,974 | €70,940 | +€13,966 | +24.5% |
| Taxes | 450/3 | €23,253 | €33,024 | +€9,771 | +42.0% |
| Remuneration and social security | 454/9 | €33,721 | €37,917 | +€4,196 | +12.4% |
| Other amounts payable | 47/48 | €601,795 | €673,618 | +€71,822 | +11.9% |
| Accrued charges and deferred income | 492/3 | €66,758 | €68,836 | +€2,079 | +3.1% |
| Remuneration, social security and pensions | 62 | €287,982 | €239,250 | -€48,731 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,232 | €26,899 | +€668 | +2.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,262 | -€19,328 | -€28,590 | |
| Other operating charges | 640/8 | €10,969 | €11,467 | +€498 | +4.5% |
| Non-recurring operating charges | 66A | €1,911 | €0 | -€1,911 | -100% |
| Gross operating margin | 9900 | €679,696 | €636,237 | -€43,460 | -6.4% |
| Operating profit (loss) | 9901 | €343,341 | €377,948 | +€34,607 | +10.1% |
| Financial income | 75/76B | €63,624 | €65,876 | +€2,252 | +3.5% |
| Recurring financial income | 75 | €63,624 | €65,876 | +€2,252 | +3.5% |
| Financial charges | 65/66B | €4,664 | €4,436 | -€229 | -4.9% |
| Recurring financial charges | 65 | €4,664 | €4,436 | -€229 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | €402,301 | €439,389 | +€37,088 | +9.2% |
| Income taxes | 67/77 | €20,510 | €25,511 | +€5,001 | +24.4% |
| Profit (loss) for the period | 9904 | €381,791 | €413,877 | +€32,086 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €381,791 | €413,877 | +€32,086 | +8.4% |
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 1 November 2026 via checked.be.