KLEIN BIJGAARDEN: 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 BIJGAARDEN
Largest movements
- Receivables within one year -€3,000
no longer reported in 2025 (was €3,000)
- Profit (loss) carried forward -€5,260
down €5,260 (-1.7%), from -€310,146 to -€315,406
- Debts after one year +€2,924
up €2,924 (+1.3%), from €225,378 to €228,302
- Other debts -€2,520
down €2,520 (-27.5%), from €9,174 to €6,655
- Gross operating margin -€3,540
down €3,540 (-249%), from -€1,424 to -€4,964
- Financial charges -€818
down €818 (-73.4%), from €1,113 to €296
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 | €142,990 | €139,390 | -€3,601 | -2.5% |
| Current assets | 29/58 | €142,990 | €139,390 | -€3,601 | -2.5% |
| Stocks and contracts in progress | 3 | €138,862 | €138,862 | = | 0.0% |
| Stocks | 30/36 | €138,862 | €138,862 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,000 | - | -€3,000 | |
| Other amounts receivable | 41 | €3,000 | - | -€3,000 | |
| Cash at bank and in hand | 54/58 | €1,128 | €527 | -€601 | -53.2% |
| Total equity and liabilities | 10/49 | €142,990 | €139,390 | -€3,601 | -2.5% |
| Equity | 10/15 | -€247,646 | -€252,906 | -€5,260 | -2.1% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€310,146 | -€315,406 | -€5,260 | -1.7% |
| Provisions and deferred taxes | 16 | €150,000 | €150,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €150,000 | €150,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable | 17/49 | €240,637 | €242,296 | +€1,659 | +0.7% |
| Amounts payable after more than one year | 17 | €225,378 | €228,302 | +€2,924 | +1.3% |
| Other amounts payable | 178/9 | €225,378 | €228,302 | +€2,924 | +1.3% |
| Amounts payable within one year | 42/48 | €15,259 | €13,994 | -€1,265 | -8.3% |
| Trade debts | 44 | €6,084 | €7,339 | +€1,254 | +20.6% |
| Suppliers | 440/4 | €6,084 | €7,339 | +€1,254 | +20.6% |
| Other amounts payable | 47/48 | €9,174 | €6,655 | -€2,520 | -27.5% |
| Gross operating margin | 9900 | -€1,424 | -€4,964 | -€3,540 | -249% |
| Operating profit (loss) | 9901 | -€1,424 | -€4,964 | -€3,540 | -249% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €1,113 | €296 | -€818 | -73.4% |
| Recurring financial charges | 65 | €1,113 | €296 | -€818 | -73.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,532 | -€5,260 | -€2,728 | -108% |
| Profit (loss) for the period | 9904 | -€2,532 | -€5,260 | -€2,728 | -108% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,532 | -€5,260 | -€2,728 | -108% |
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 24 October 2026 via checked.be.