KLEEYAC: 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.
KLEEYAC
Largest movements
- Stocks and contracts +€83,111
up €83,111 (+653.6%), from €12,715 to €95,826
- Cash -€28,572
down €28,572 (-50.1%), from €56,979 to €28,407
mainly Stocks and contracts (-€83,111) and Receivables within one year (-€4,937)
- Receivables within one year +€4,937
up €4,937 (+26.3%), from €18,757 to €23,694
of which Other amounts receivable: +€3,533
- Tangible fixed assets -€2,140
down €2,140 (-37.7%), from €5,678 to €3,538
- Reserves +€68,905
new in 2024: €68,905
- Profit (loss) carried forward -€42,115
no longer reported in 2024 (was €42,115)
- Trade debts +€22,739
up €22,739 (+61.1%), from €37,194 to €59,933
- Accrued charges and deferred income +€7,537
new in 2024: €7,537
- Gross operating margin +€33,353
up €33,353 (+32.2%), from €103,640 to €136,993
- Staff costs +€29,036
up €29,036 (+47.7%), from €60,810 to €89,847
- Taxes +€2,168
up €2,168 (+30.5%), from €7,116 to €9,284
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 | €101,599 | €158,675 | +€57,076 | +56.2% |
| Fixed assets | 21/28 | €12,788 | €10,648 | -€2,140 | -16.7% |
| Tangible fixed assets | 22/27 | €5,678 | €3,538 | -€2,140 | -37.7% |
| Plant, machinery and equipment | 23 | €5,678 | €3,538 | -€2,140 | -37.7% |
| Financial fixed assets | 28 | €7,110 | €7,110 | = | 0.0% |
| Current assets | 29/58 | €88,811 | €148,028 | +€59,217 | +66.7% |
| Stocks and contracts in progress | 3 | €12,715 | €95,826 | +€83,111 | +653.6% |
| Stocks | 30/36 | €12,715 | €95,826 | +€83,111 | +653.6% |
| Amounts receivable within one year | 40/41 | €18,757 | €23,694 | +€4,937 | +26.3% |
| Trade receivables | 40 | - | €1,404 | +€1,404 | |
| Other amounts receivable | 41 | €18,757 | €22,290 | +€3,533 | +18.8% |
| Cash at bank and in hand | 54/58 | €56,979 | €28,407 | -€28,572 | -50.1% |
| Deferred charges and accrued income | 490/1 | €360 | €100 | -€260 | -72.2% |
| Total equity and liabilities | 10/49 | €101,599 | €158,675 | +€57,076 | +56.2% |
| Equity | 10/15 | €44,115 | €70,905 | +€26,790 | +60.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €68,905 | +€68,905 | |
| Distributable reserves | 133 | - | €68,905 | +€68,905 | |
| Profit (loss) carried forward | 14 | €42,115 | - | -€42,115 | |
| Amounts payable | 17/49 | €57,485 | €87,771 | +€30,286 | +52.7% |
| Amounts payable within one year | 42/48 | €57,485 | €80,233 | +€22,749 | +39.6% |
| Trade debts | 44 | €37,194 | €59,933 | +€22,739 | +61.1% |
| Suppliers | 440/4 | €37,194 | €59,933 | +€22,739 | +61.1% |
| Taxes, remuneration and social security | 45 | €20,291 | €20,300 | +€9 | 0.0% |
| Taxes | 450/3 | €16,547 | €14,486 | -€2,061 | -12.5% |
| Remuneration and social security | 454/9 | €3,743 | €5,814 | +€2,071 | +55.3% |
| Accrued charges and deferred income | 492/3 | - | €7,537 | +€7,537 | |
| Remuneration, social security and pensions | 62 | €60,810 | €89,847 | +€29,036 | +47.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,877 | €2,140 | +€264 | +14.0% |
| Other operating charges | 640/8 | €3,972 | €4,313 | +€340 | +8.6% |
| Non-recurring operating charges | 66A | €233 | - | -€233 | |
| Gross operating margin | 9900 | €103,640 | €136,993 | +€33,353 | +32.2% |
| Operating profit (loss) | 9901 | €36,748 | €40,693 | +€3,945 | +10.7% |
| Financial income | 75/76B | €30 | €119 | +€89 | +291.5% |
| Recurring financial income | 75 | €30 | €119 | +€89 | +291.5% |
| Financial charges | 65/66B | €4,520 | €4,738 | +€218 | +4.8% |
| Recurring financial charges | 65 | €4,520 | €4,738 | +€218 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €32,259 | €36,075 | +€3,816 | +11.8% |
| Income taxes | 67/77 | €7,116 | €9,284 | +€2,168 | +30.5% |
| Profit (loss) for the period | 9904 | €25,143 | €26,790 | +€1,648 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €25,143 | €26,790 | +€1,648 | +6.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.