KLEIN ASSENEDE: 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.
KLEIN ASSENEDE
Largest movements
- Cash +€5,930
up €5,930 (+11.4%), from €52,029 to €57,959
mainly Net result for the year (+€10,917) and Depreciation (+€6,729)
- Tangible fixed assets +€4,671
up €4,671 (+45.3%), from €10,320 to €14,991
of which Furniture and vehicles: +€10,450
- Receivables within one year +€1,138
up €1,138 (+464%), from €245 to €1,383
- Reserves +€10,918
up €10,918 (+20.9%), from €52,322 to €63,240
- Current portion of long-term debt -€3,525
no longer reported in 2025 (was €3,525)
- Trade debts +€3,293
up €3,293 (+120%), from €2,734 to €6,027
- Other debts +€1,094
up €1,094 (+438%), from €250 to €1,344
- Tax, wage and social debts -€806
down €806 (-44.6%), from €1,806 to €1,000
- Gross operating margin -€11,563
down €11,563 (-40.3%), from €28,707 to €17,144
- Financial income +€7,805
up €7,805 (+446%), from €1,749 to €9,554
- Financial charges -€6,627
down €6,627 (-85.1%), from €7,789 to €1,162
- Taxes +€2,389
new in 2025: €2,389
- Other operating charges +€1,807
up €1,807 (+107%), from €1,684 to €3,491
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 | €66,837 | €77,811 | +€10,974 | +16.4% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €10,320 | €14,991 | +€4,671 | +45.3% |
| Tangible fixed assets | 22/27 | €10,320 | €14,991 | +€4,671 | +45.3% |
| Land and buildings | 22 | €1,896 | €1,637 | -€259 | -13.7% |
| Plant, machinery and equipment | 23 | €8,424 | €2,904 | -€5,520 | -65.5% |
| Furniture and vehicles | 24 | - | €10,450 | +€10,450 | |
| Current assets | 29/58 | €56,517 | €62,820 | +€6,303 | +11.2% |
| Stocks and contracts in progress | 3 | €4,243 | €3,478 | -€765 | -18.0% |
| Stocks | 30/36 | €4,243 | €3,478 | -€765 | -18.0% |
| Amounts receivable within one year | 40/41 | €245 | €1,383 | +€1,138 | +464% |
| Other amounts receivable | 41 | €245 | €1,383 | +€1,138 | +464% |
| Cash at bank and in hand | 54/58 | €52,029 | €57,959 | +€5,930 | +11.4% |
| Total equity and liabilities | 10/49 | €66,837 | €77,811 | +€10,974 | +16.4% |
| Equity | 10/15 | €58,522 | €69,440 | +€10,918 | +18.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €52,322 | €63,240 | +€10,918 | +20.9% |
| Distributable reserves | 133 | €52,322 | €63,240 | +€10,918 | +20.9% |
| Amounts payable | 17/49 | €8,315 | €8,371 | +€56 | +0.7% |
| Amounts payable within one year | 42/48 | €8,315 | €8,371 | +€56 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €3,525 | - | -€3,525 | |
| Trade debts | 44 | €2,734 | €6,027 | +€3,293 | +120% |
| Suppliers | 440/4 | €2,734 | €6,027 | +€3,293 | +120% |
| Taxes, remuneration and social security | 45 | €1,806 | €1,000 | -€806 | -44.6% |
| Taxes | 450/3 | €1,806 | €1,000 | -€806 | -44.6% |
| Other amounts payable | 47/48 | €250 | €1,344 | +€1,094 | +438% |
| Remuneration, social security and pensions | 62 | €639 | €2,010 | +€1,371 | +215% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,295 | €6,729 | +€1,434 | +27.1% |
| Other operating charges | 640/8 | €1,684 | €3,491 | +€1,807 | +107% |
| Gross operating margin | 9900 | €28,707 | €17,144 | -€11,563 | -40.3% |
| Operating profit (loss) | 9901 | €21,089 | €4,914 | -€16,175 | -76.7% |
| Financial income | 75/76B | €1,749 | €9,554 | +€7,805 | +446% |
| Recurring financial income | 75 | €1,749 | €9,554 | +€7,805 | +446% |
| Financial charges | 65/66B | €7,789 | €1,162 | -€6,627 | -85.1% |
| Recurring financial charges | 65 | €7,789 | €1,162 | -€6,627 | -85.1% |
| Profit (loss) for the period before taxes | 9903 | €15,049 | €13,306 | -€1,743 | -11.6% |
| Income taxes | 67/77 | - | €2,389 | +€2,389 | |
| Profit (loss) for the period | 9904 | €15,049 | €10,917 | -€4,132 | -27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,049 | €10,917 | -€4,132 | -27.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.