KLEPPER GREGORY SPRL: 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.
KLEPPER GREGORY SPRL
Largest movements
- Receivables within one year -€206,223
no longer reported in 2025 (was €206,223)
- Cash -€16,438
down €16,438 (-64.3%), from €25,545 to €9,107
mainly Other debts (-€137,178) and Contributions, distributions and other (-€92,500)
- Other debts -€137,178
down €137,178 (-37.5%), from €365,400 to €228,222
- Tax, wage and social debts -€53,625
down €53,625 (-79.4%), from €67,500 to €13,875
- Debts after one year -€22,360
no longer reported in 2025 (was €22,360)
- Financial income -€84,673
down €84,673 (-48.5%), from €174,553 to €89,880
- Financial charges -€740
down €740 (-39.4%), from €1,880 to €1,140
- Gross operating margin -€323
down €323 (-28.3%), from -€1,142 to -€1,465
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 | €507,168 | €284,507 | -€222,661 | -43.9% |
| Fixed assets | 21/28 | €275,400 | €275,400 | = | 0.0% |
| Financial fixed assets | 28 | €275,400 | €275,400 | = | 0.0% |
| Current assets | 29/58 | €231,768 | €9,107 | -€222,661 | -96.1% |
| Amounts receivable within one year | 40/41 | €206,223 | - | -€206,223 | |
| Other amounts receivable | 41 | €206,223 | - | -€206,223 | |
| Cash at bank and in hand | 54/58 | €25,545 | €9,107 | -€16,438 | -64.3% |
| Total equity and liabilities | 10/49 | €507,168 | €284,507 | -€222,661 | -43.9% |
| Equity | 10/15 | €25,662 | €20,050 | -€5,612 | -21.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €5,202 | €1,450 | -€3,752 | -72.1% |
| Amounts payable | 17/49 | €481,506 | €264,457 | -€217,049 | -45.1% |
| Amounts payable after more than one year | 17 | €22,360 | - | -€22,360 | |
| Financial debts | 170/4 | €22,360 | - | -€22,360 | |
| Amounts payable within one year | 42/48 | €459,146 | €264,457 | -€194,689 | -42.4% |
| Current portion of amounts payable after more than one year | 42 | €26,246 | €22,360 | -€3,886 | -14.8% |
| Taxes, remuneration and social security | 45 | €67,500 | €13,875 | -€53,625 | -79.4% |
| Taxes | 450/3 | €67,500 | €13,875 | -€53,625 | -79.4% |
| Other amounts payable | 47/48 | €365,400 | €228,222 | -€137,178 | -37.5% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€1,142 | -€1,465 | -€323 | -28.3% |
| Operating profit (loss) | 9901 | -€1,526 | -€1,852 | -€326 | -21.4% |
| Financial income | 75/76B | €174,553 | €89,880 | -€84,673 | -48.5% |
| Recurring financial income | 75 | €174,553 | €89,880 | -€84,673 | -48.5% |
| Financial charges | 65/66B | €1,880 | €1,140 | -€740 | -39.4% |
| Recurring financial charges | 65 | €1,880 | €1,140 | -€740 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €171,147 | €86,888 | -€84,259 | -49.2% |
| Profit (loss) for the period | 9904 | €171,147 | €86,888 | -€84,259 | -49.2% |
| Profit (loss) for the period to be appropriated | 9905 | €171,147 | €86,888 | -€84,259 | -49.2% |
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 29 October 2026 via checked.be.