KLERBAT: 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.
KLERBAT
Largest movements
- Receivables within one year +€37,300
up €37,300 (+42.2%), from €88,435 to €125,734
of which Trade receivables: +€32,032
- Cash -€24,336
down €24,336 (-66.4%), from €36,623 to €12,287
mainly Receivables within one year (-€37,300) and Net result for the year (-€20,353)
- Tangible fixed assets -€3,083
down €3,083 (-41.1%), from €7,500 to €4,417
of which Furniture and vehicles: -€2,498
- Trade debts +€29,269
up €29,269 (+112.4%), from €26,045 to €55,314
- Profit (loss) carried forward -€20,353
down €20,353 (-22.1%), from €91,989 to €71,636
- Purchases and services -€117,252
no longer reported in 2024 (was €117,252)
- Gross operating margin -€113,108
down €113,108, from €94,013 to -€19,096
- Taxes -€15,157
no longer reported in 2024 (was €15,157)
- Financial income +€3,143
new in 2024: €3,143
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €134,971 | €144,114 | +€9,143 | +6.8% |
| Fixed assets | 21/28 | €9,175 | €6,092 | -€3,083 | -33.6% |
| Tangible fixed assets | 22/27 | €7,500 | €4,417 | -€3,083 | -41.1% |
| Plant, machinery and equipment | 23 | €1,233 | €648 | -€585 | -47.4% |
| Furniture and vehicles | 24 | €6,267 | €3,769 | -€2,498 | -39.9% |
| Financial fixed assets | 28 | €1,675 | €1,675 | = | 0.0% |
| Current assets | 29/58 | €125,795 | €138,022 | +€12,226 | +9.7% |
| Amounts receivable within one year | 40/41 | €88,435 | €125,734 | +€37,300 | +42.2% |
| Trade receivables | 40 | €29,803 | €61,835 | +€32,032 | +107.5% |
| Other amounts receivable | 41 | €58,632 | €63,900 | +€5,268 | +9.0% |
| Cash at bank and in hand | 54/58 | €36,623 | €12,287 | -€24,336 | -66.4% |
| Deferred charges and accrued income | 490/1 | €738 | - | -€738 | |
| Total equity and liabilities | 10/49 | €134,971 | €144,114 | +€9,143 | +6.8% |
| Equity | 10/15 | €93,989 | €73,636 | -€20,353 | -21.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,989 | €71,636 | -€20,353 | -22.1% |
| Amounts payable | 17/49 | €40,981 | €70,478 | +€29,497 | +72.0% |
| Amounts payable within one year | 42/48 | €40,981 | €70,478 | +€29,497 | +72.0% |
| Trade debts | 44 | €26,045 | €55,314 | +€29,269 | +112.4% |
| Suppliers | 440/4 | €26,045 | €55,314 | +€29,269 | +112.4% |
| Taxes, remuneration and social security | 45 | €14,936 | €15,164 | +€228 | +1.5% |
| Taxes | 450/3 | €14,936 | €15,164 | +€228 | +1.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €117,252 | - | -€117,252 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,591 | €4,055 | +€464 | +12.9% |
| Other operating charges | 640/8 | - | €170 | +€170 | |
| Non-recurring operating charges | 66A | €544 | - | -€544 | |
| Gross operating margin | 9900 | €94,013 | -€19,096 | -€113,108 | |
| Operating profit (loss) | 9901 | €89,878 | -€23,321 | -€113,198 | |
| Financial income | 75/76B | - | €3,143 | +€3,143 | |
| Recurring financial income | 75 | - | €3,143 | +€3,143 | |
| Financial charges | 65/66B | €138 | €175 | +€37 | +26.9% |
| Recurring financial charges | 65 | €138 | €175 | +€37 | +26.9% |
| Profit (loss) for the period before taxes | 9903 | €89,739 | -€20,353 | -€110,093 | |
| Income taxes | 67/77 | €15,157 | - | -€15,157 | |
| Profit (loss) for the period | 9904 | €74,583 | -€20,353 | -€94,936 | |
| Profit (loss) for the period to be appropriated | 9905 | €74,583 | -€20,353 | -€94,936 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.