KLEIN & CO: what changed
Two fiscal 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 & CO
Largest movements
- Tangible fixed assets +€202,215
up €202,215 (+503.4%), from €40,171 to €242,386
of which Plant, machinery and equipment: +€107,463
- Receivables within one year +€75,418
up €75,418 (+83.6%), from €90,242 to €165,661
of which Other amounts receivable: +€50,969
- Cash +€18,194
up €18,194 (+141.1%), from €12,896 to €31,091
mainly Trade debts (+€326,863) and Depreciation (+€65,124)
- Trade debts +€326,863
up €326,863 (+3192.6%), from €10,238 to €337,101
- Current portion of long-term debt -€16,000
down €16,000 (-64.0%), from €25,000 to €9,000
- Tax, wage and social debts -€6,289
down €6,289 (-65.1%), from €9,666 to €3,377
- Profit (loss) carried forward -€5,768
down €5,768 (-6.0%), from €95,880 to €90,112
- Depreciation +€51,543
up €51,543 (+379.5%), from €13,581 to €65,124
- Gross operating margin -€18,838
down €18,838 (-15.7%), from €119,614 to €100,776
- Taxes -€14,137
down €14,137 (-98.6%), from €14,339 to €203
- Other operating charges +€7,381
up €7,381 (+819.3%), from €901 to €8,282
- Write-downs -€7,288
new in 2025: -€7,288
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.
Cash bridge derived
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 | €145,784 | €444,590 | +€298,805 | +205.0% |
| Fixed assets | 21/28 | €40,346 | €242,561 | +€202,215 | +501.2% |
| Tangible fixed assets | 22/27 | €40,171 | €242,386 | +€202,215 | +503.4% |
| Plant, machinery and equipment | 23 | €27,180 | €134,644 | +€107,463 | +395.4% |
| Furniture and vehicles | 24 | €12,991 | €107,743 | +€94,752 | +729.4% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €105,438 | €202,028 | +€96,590 | +91.6% |
| Amounts receivable within one year | 40/41 | €90,242 | €165,661 | +€75,418 | +83.6% |
| Trade receivables | 40 | €30,572 | €55,022 | +€24,449 | +80.0% |
| Other amounts receivable | 41 | €59,670 | €110,639 | +€50,969 | +85.4% |
| Cash at bank and in hand | 54/58 | €12,896 | €31,091 | +€18,194 | +141.1% |
| Deferred charges and accrued income | 490/1 | €2,299 | €5,277 | +€2,978 | +129.5% |
| Total equity and liabilities | 10/49 | €145,784 | €444,590 | +€298,805 | +205.0% |
| Equity | 10/15 | €100,880 | €95,112 | -€5,768 | -5.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,880 | €90,112 | -€5,768 | -6.0% |
| Amounts payable | 17/49 | €44,904 | €349,478 | +€304,574 | +678.3% |
| Amounts payable within one year | 42/48 | €44,904 | €349,478 | +€304,574 | +678.3% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €9,000 | -€16,000 | -64.0% |
| Trade debts | 44 | €10,238 | €337,101 | +€326,863 | +3192.6% |
| Suppliers | 440/4 | €10,238 | €337,101 | +€326,863 | +3192.6% |
| Taxes, remuneration and social security | 45 | €9,666 | €3,377 | -€6,289 | -65.1% |
| Remuneration and social security | 454/9 | €9,666 | €3,377 | -€6,289 | -65.1% |
| Remuneration, social security and pensions | 62 | €37,014 | €42,105 | +€5,092 | +13.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,581 | €65,124 | +€51,543 | +379.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€7,288 | -€7,288 | |
| Other operating charges | 640/8 | €901 | €8,282 | +€7,381 | +819.3% |
| Gross operating margin | 9900 | €119,614 | €100,776 | -€18,838 | -15.7% |
| Operating profit (loss) | 9901 | €68,119 | -€7,447 | -€75,565 | |
| Financial income | 75/76B | €1 | €2,592 | +€2,590 | +179882.6% |
| Recurring financial income | 75 | €1 | €2,592 | +€2,590 | +179882.6% |
| Financial charges | 65/66B | €270 | €711 | +€441 | +163.4% |
| Recurring financial charges | 65 | €270 | €711 | +€441 | +163.4% |
| Profit (loss) for the period before taxes | 9903 | €67,850 | -€5,566 | -€73,416 | |
| Income taxes | 67/77 | €14,339 | €203 | -€14,137 | -98.6% |
| Profit (loss) for the period | 9904 | €53,511 | -€5,768 | -€59,280 | |
| Profit (loss) for the period to be appropriated | 9905 | €53,511 | -€5,768 | -€59,280 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.