KLEOS AUDIT: 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.
KLEOS AUDIT
Largest movements
- Receivables after one year +€48,754
new in 2025: €48,754
- Cash +€10,550
up €10,550 (+14.8%), from €71,160 to €81,710
mainly Net result for the year (+€93,089) and Tax, wage and social debts (+€32,053)
- Profit (loss) carried forward +€78,089
up €78,089 (+63.6%), from €122,874 to €200,964
- Debts after one year -€60,340
down €60,340 (-34.1%), from €176,960 to €116,620
- Tax, wage and social debts +€32,053
up €32,053 (+97.3%), from €32,958 to €65,011
- Other debts +€5,203
up €5,203 (+7.4%), from €70,387 to €75,590
- Gross operating margin +€20,603
up €20,603 (+19.8%), from €104,275 to €124,878
- Taxes +€6,107
up €6,107 (+23.8%), from €25,668 to €31,775
- Financial income +€2,028
new in 2025: €2,028
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 | €406,179 | €462,572 | +€56,393 | +13.9% |
| Fixed assets | 21/28 | €304,374 | €303,047 | -€1,327 | -0.4% |
| Tangible fixed assets | 22/27 | €2,674 | €1,347 | -€1,327 | -49.6% |
| Furniture and vehicles | 24 | €2,674 | €1,347 | -€1,327 | -49.6% |
| Financial fixed assets | 28 | €301,700 | €301,700 | = | 0.0% |
| Current assets | 29/58 | €101,805 | €159,525 | +€57,720 | +56.7% |
| Amounts receivable after more than one year | 29 | - | €48,754 | +€48,754 | |
| Other amounts receivable | 291 | - | €48,754 | +€48,754 | |
| Amounts receivable within one year | 40/41 | €19,767 | €18,961 | -€807 | -4.1% |
| Trade receivables | 40 | €19,767 | €17,491 | -€2,277 | -11.5% |
| Other amounts receivable | 41 | - | €1,470 | +€1,470 | |
| Current investments | 50/53 | €9,999 | €9,999 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €71,160 | €81,710 | +€10,550 | +14.8% |
| Deferred charges and accrued income | 490/1 | €879 | €101 | -€777 | -88.5% |
| Total equity and liabilities | 10/49 | €406,179 | €462,572 | +€56,393 | +13.9% |
| Equity | 10/15 | €125,874 | €203,964 | +€78,089 | +62.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €122,874 | €200,964 | +€78,089 | +63.6% |
| Amounts payable | 17/49 | €280,305 | €258,609 | -€21,696 | -7.7% |
| Amounts payable after more than one year | 17 | €176,960 | €116,620 | -€60,340 | -34.1% |
| Financial debts | 170/4 | €176,960 | €116,620 | -€60,340 | -34.1% |
| Amounts payable within one year | 42/48 | €103,345 | €141,989 | +€38,644 | +37.4% |
| Trade debts | 44 | - | €1,388 | +€1,388 | |
| Suppliers | 440/4 | - | €1,388 | +€1,388 | |
| Taxes, remuneration and social security | 45 | €32,958 | €65,011 | +€32,053 | +97.3% |
| Taxes | 450/3 | €32,958 | €65,011 | +€32,053 | +97.3% |
| Other amounts payable | 47/48 | €70,387 | €75,590 | +€5,203 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,149 | €1,327 | +€178 | +15.5% |
| Gross operating margin | 9900 | €104,275 | €124,878 | +€20,603 | +19.8% |
| Operating profit (loss) | 9901 | €103,126 | €123,551 | +€20,425 | +19.8% |
| Financial income | 75/76B | - | €2,028 | +€2,028 | |
| Recurring financial income | 75 | - | €2,028 | +€2,028 | |
| Financial charges | 65/66B | €1,144 | €715 | -€429 | -37.5% |
| Recurring financial charges | 65 | €1,144 | €715 | -€429 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | €101,982 | €124,864 | +€22,883 | +22.4% |
| Income taxes | 67/77 | €25,668 | €31,775 | +€6,107 | +23.8% |
| Profit (loss) for the period | 9904 | €76,314 | €93,089 | +€16,776 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €76,314 | €93,089 | +€16,776 | +22.0% |
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 6 October 2026 via checked.be.