KLEIN KOLMEN: 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 KOLMEN
Largest movements
- Tangible fixed assets +€12,692
up €12,692 (+10.1%), from €126,031 to €138,724
of which Land and buildings: +€10,873
- Cash +€10,675
up €10,675 (+10.1%), from €106,037 to €116,712
mainly Net result for the year (+€43,911) and Other debts (+€15,750)
- Reserves +€100,317
up €100,317 (+136%), from €73,562 to €173,879
- Profit (loss) carried forward -€56,406
no longer reported in 2025 (was €56,406)
- Other debts +€15,750
new in 2025: €15,750
- Debts after one year -€15,626
no longer reported in 2025 (was €15,626)
- Current portion of long-term debt -€13,090
down €13,090 (-37.6%), from €34,842 to €21,753
- Gross operating margin +€13,914
up €13,914 (+23.1%), from €60,148 to €74,062
- Taxes +€4,853
up €4,853 (+38.6%), from €12,571 to €17,424
- Financial charges -€1,937
down €1,937 (-75.4%), from €2,571 to €633
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 | €245,847 | €271,720 | +€25,873 | +10.5% |
| Fixed assets | 21/28 | €126,031 | €138,724 | +€12,692 | +10.1% |
| Tangible fixed assets | 22/27 | €126,031 | €138,724 | +€12,692 | +10.1% |
| Land and buildings | 22 | €126,031 | €136,904 | +€10,873 | +8.6% |
| Plant, machinery and equipment | 23 | - | €1,820 | +€1,820 | |
| Current assets | 29/58 | €119,816 | €132,996 | +€13,180 | +11.0% |
| Amounts receivable within one year | 40/41 | €11,647 | €14,070 | +€2,424 | +20.8% |
| Trade receivables | 40 | €11,582 | €14,002 | +€2,420 | +20.9% |
| Other amounts receivable | 41 | €65 | €69 | +€4 | +5.6% |
| Cash at bank and in hand | 54/58 | €106,037 | €116,712 | +€10,675 | +10.1% |
| Deferred charges and accrued income | 490/1 | €2,133 | €2,214 | +€81 | +3.8% |
| Total equity and liabilities | 10/49 | €245,847 | €271,720 | +€25,873 | +10.5% |
| Equity | 10/15 | €162,017 | €205,928 | +€43,911 | +27.1% |
| Contributions | 10/11 | €32,048 | €32,048 | = | 0.0% |
| Reserves | 13 | €73,562 | €173,879 | +€100,317 | +136% |
| Distributable reserves | 133 | €73,562 | €173,879 | +€100,317 | +136% |
| Profit (loss) carried forward | 14 | €56,406 | - | -€56,406 | |
| Amounts payable | 17/49 | €83,831 | €65,793 | -€18,038 | -21.5% |
| Amounts payable after more than one year | 17 | €15,626 | - | -€15,626 | |
| Financial debts | 170/4 | €15,626 | - | -€15,626 | |
| Amounts payable within one year | 42/48 | €67,755 | €65,703 | -€2,052 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €34,842 | €21,753 | -€13,090 | -37.6% |
| Trade debts | 44 | €3,753 | €7,212 | +€3,459 | +92.2% |
| Suppliers | 440/4 | €3,753 | €7,212 | +€3,459 | +92.2% |
| Taxes, remuneration and social security | 45 | €29,161 | €20,989 | -€8,172 | -28.0% |
| Taxes | 450/3 | €29,161 | €20,989 | -€8,172 | -28.0% |
| Other amounts payable | 47/48 | - | €15,750 | +€15,750 | |
| Accrued charges and deferred income | 492/3 | €449 | €89 | -€360 | -80.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €276 | +€276 | |
| Other operating charges | 640/8 | €11,444 | €11,821 | +€377 | +3.3% |
| Gross operating margin | 9900 | €60,148 | €74,062 | +€13,914 | +23.1% |
| Operating profit (loss) | 9901 | €48,704 | €61,965 | +€13,261 | +27.2% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €2,571 | €633 | -€1,937 | -75.4% |
| Recurring financial charges | 65 | €2,571 | €633 | -€1,937 | -75.4% |
| Profit (loss) for the period before taxes | 9903 | €46,134 | €61,335 | +€15,202 | +33.0% |
| Income taxes | 67/77 | €12,571 | €17,424 | +€4,853 | +38.6% |
| Profit (loss) for the period | 9904 | €33,562 | €43,911 | +€10,349 | +30.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,562 | €43,911 | +€10,349 | +30.8% |
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 15 October 2026 via checked.be.