KLELS ARCHI: 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.
KLELS ARCHI
Largest movements
- Tangible fixed assets -€13,884
down €13,884 (-24.4%), from €56,877 to €42,993
of which Furniture and vehicles: -€9,870
- Debts after one year -€18,749
down €18,749 (-39.3%), from €47,674 to €28,925
- Other debts +€8,036
up €8,036 (+100%), from €8,005 to €16,041
- Profit (loss) carried forward -€7,160
down €7,160 (-65.7%), from €10,906 to €3,746
- Trade debts +€2,936
up €2,936 (+240%), from €1,224 to €4,160
- Current portion of long-term debt +€2,085
up €2,085 (+11.4%), from €18,347 to €20,432
- Gross operating margin -€1,804
down €1,804 (-5.5%), from €33,070 to €31,267
- Financial charges -€527
down €527 (-26.7%), from €1,972 to €1,445
- Depreciation +€515
up €515 (+3.3%), from €15,650 to €16,166
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 | €113,988 | €100,003 | -€13,985 | -12.3% |
| Fixed assets | 21/28 | €56,877 | €42,993 | -€13,884 | -24.4% |
| Tangible fixed assets | 22/27 | €56,877 | €42,993 | -€13,884 | -24.4% |
| Furniture and vehicles | 24 | €32,656 | €22,786 | -€9,870 | -30.2% |
| Other tangible fixed assets | 26 | €24,220 | €20,207 | -€4,013 | -16.6% |
| Current assets | 29/58 | €57,111 | €57,009 | -€102 | -0.2% |
| Amounts receivable within one year | 40/41 | €56,294 | €56,593 | +€298 | +0.5% |
| Trade receivables | 40 | €6,377 | €7,662 | +€1,285 | +20.2% |
| Other amounts receivable | 41 | €49,917 | €48,930 | -€987 | -2.0% |
| Cash at bank and in hand | 54/58 | €817 | €417 | -€400 | -49.0% |
| Total equity and liabilities | 10/49 | €113,988 | €100,003 | -€13,985 | -12.3% |
| Equity | 10/15 | €29,506 | €22,346 | -€7,160 | -24.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,906 | €3,746 | -€7,160 | -65.7% |
| Amounts payable | 17/49 | €84,482 | €77,657 | -€6,825 | -8.1% |
| Amounts payable after more than one year | 17 | €47,674 | €28,925 | -€18,749 | -39.3% |
| Financial debts | 170/4 | €47,674 | €28,925 | -€18,749 | -39.3% |
| Amounts payable within one year | 42/48 | €34,413 | €46,084 | +€11,672 | +33.9% |
| Current portion of amounts payable after more than one year | 42 | €18,347 | €20,432 | +€2,085 | +11.4% |
| Financial debts | 43 | €2,082 | €0 | -€2,082 | -100% |
| Credit institutions | 430/8 | €2,082 | €0 | -€2,082 | -100% |
| Trade debts | 44 | €1,224 | €4,160 | +€2,936 | +240% |
| Suppliers | 440/4 | €1,224 | €4,160 | +€2,936 | +240% |
| Taxes, remuneration and social security | 45 | €4,754 | €5,451 | +€696 | +14.6% |
| Taxes | 450/3 | €4,754 | €5,451 | +€696 | +14.6% |
| Other amounts payable | 47/48 | €8,005 | €16,041 | +€8,036 | +100% |
| Accrued charges and deferred income | 492/3 | €2,395 | €2,647 | +€253 | +10.5% |
| Remuneration, social security and pensions | 62 | €2,175 | €2,112 | -€63 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,650 | €16,166 | +€515 | +3.3% |
| Other operating charges | 640/8 | €907 | €936 | +€29 | +3.2% |
| Non-recurring operating charges | 66A | €75 | €0 | -€75 | -100% |
| Gross operating margin | 9900 | €33,070 | €31,267 | -€1,804 | -5.5% |
| Operating profit (loss) | 9901 | €14,263 | €12,053 | -€2,210 | -15.5% |
| Financial income | 75/76B | €34 | €0 | -€34 | -100% |
| Recurring financial income | 75 | €34 | €0 | -€34 | -100% |
| Financial charges | 65/66B | €1,972 | €1,445 | -€527 | -26.7% |
| Recurring financial charges | 65 | €1,972 | €1,445 | -€527 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €12,325 | €10,607 | -€1,717 | -13.9% |
| Income taxes | 67/77 | €2,907 | €2,767 | -€139 | -4.8% |
| Profit (loss) for the period | 9904 | €9,418 | €7,840 | -€1,578 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,418 | €7,840 | -€1,578 | -16.8% |
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 24 October 2026 via checked.be.