Klein Begin: 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 Begin
Largest movements
- Cash +€25,970
up €25,970 (+35.3%), from €73,526 to €99,496
mainly Other debts (+€13,338) and Receivables within one year (+€9,989)
- Receivables within one year -€9,989
down €9,989 (-21.1%), from €47,294 to €37,305
of which Trade receivables: -€10,368
- Deferred charges and accrued income -€7,039
down €7,039 (-96.9%), from €7,266 to €227
- Tax, wage and social debts -€13,988
down €13,988 (-52.5%), from €26,626 to €12,638
of which Taxes: -€13,988
- Other debts +€13,338
up €13,338 (+23.2%), from €57,469 to €70,807
- Profit (loss) carried forward +€9,028
up €9,028, from -€3,810 to €5,218
- Gross operating margin +€13,718
up €13,718 (+172%), from €7,988 to €21,706
- Taxes +€7,836
up €7,836 (+491%), from €1,595 to €9,431
- Financial income +€6,405
up €6,405 (+494%), from €1,296 to €7,701
- Other operating charges -€1,005
down €1,005 (-56.5%), from €1,779 to €774
- Depreciation +€571
up €571 (+11.8%), from €4,856 to €5,427
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 | €275,495 | €282,232 | +€6,738 | +2.4% |
| Fixed assets | 21/28 | €23,888 | €21,684 | -€2,204 | -9.2% |
| Tangible fixed assets | 22/27 | €23,888 | €21,684 | -€2,204 | -9.2% |
| Plant, machinery and equipment | 23 | - | €1,094 | +€1,094 | |
| Furniture and vehicles | 24 | €4,043 | €3,584 | -€459 | -11.3% |
| Other tangible fixed assets | 26 | €19,845 | €17,006 | -€2,839 | -14.3% |
| Current assets | 29/58 | €251,606 | €260,548 | +€8,942 | +3.6% |
| Amounts receivable within one year | 40/41 | €47,294 | €37,305 | -€9,989 | -21.1% |
| Trade receivables | 40 | €41,028 | €30,660 | -€10,368 | -25.3% |
| Other amounts receivable | 41 | €6,266 | €6,645 | +€379 | +6.1% |
| Current investments | 50/53 | €123,520 | €123,520 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €73,526 | €99,496 | +€25,970 | +35.3% |
| Deferred charges and accrued income | 490/1 | €7,266 | €227 | -€7,039 | -96.9% |
| Total equity and liabilities | 10/49 | €275,495 | €282,232 | +€6,738 | +2.4% |
| Equity | 10/15 | €187,795 | €196,823 | +€9,028 | +4.8% |
| Contributions | 10/11 | €65,500 | €65,500 | = | 0.0% |
| Reserves | 13 | €126,105 | €126,105 | = | 0.0% |
| Distributable reserves | 133 | €126,105 | €126,105 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,810 | €5,218 | +€9,028 | |
| Amounts payable | 17/49 | €87,700 | €85,409 | -€2,290 | -2.6% |
| Amounts payable within one year | 42/48 | €87,700 | €85,409 | -€2,290 | -2.6% |
| Trade debts | 44 | €3,605 | €1,964 | -€1,641 | -45.5% |
| Suppliers | 440/4 | €3,605 | €1,964 | -€1,641 | -45.5% |
| Taxes, remuneration and social security | 45 | €26,626 | €12,638 | -€13,988 | -52.5% |
| Taxes | 450/3 | €23,976 | €9,988 | -€13,988 | -58.3% |
| Remuneration and social security | 454/9 | €2,650 | €2,650 | = | 0.0% |
| Other amounts payable | 47/48 | €57,469 | €70,807 | +€13,338 | +23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,856 | €5,427 | +€571 | +11.8% |
| Other operating charges | 640/8 | €1,779 | €774 | -€1,005 | -56.5% |
| Gross operating margin | 9900 | €7,988 | €21,706 | +€13,718 | +172% |
| Operating profit (loss) | 9901 | €1,354 | €15,506 | +€14,152 | +1,045% |
| Financial income | 75/76B | €1,296 | €7,701 | +€6,405 | +494% |
| Recurring financial income | 75 | €1,296 | €7,701 | +€6,405 | +494% |
| Financial charges | 65/66B | €4,864 | €4,747 | -€117 | -2.4% |
| Recurring financial charges | 65 | €4,864 | €4,747 | -€117 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,215 | €18,459 | +€20,673 | |
| Income taxes | 67/77 | €1,595 | €9,431 | +€7,836 | +491% |
| Profit (loss) for the period | 9904 | -€3,810 | €9,028 | +€12,837 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,810 | €9,028 | +€12,837 |
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 29 October 2026 via checked.be.