KLERCO: 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.
KLERCO
Largest movements
- Tangible fixed assets -€1,038
down €1,038 (-14.7%), from €7,067 to €6,029
of which Plant, machinery and equipment: -€1,313
- Receivables within one year +€839
up €839 (+419.5%), from €200 to €1,039
of which Other amounts receivable: +€783
- Deferred charges and accrued income +€363
new in 2025: €363
- Cash +€318
new in 2025: €318
mainly Other debts (+€8,958) and Depreciation (+€3,198)
- Other debts +€8,958
up €8,958 (+16.0%), from €55,981 to €64,939
- Profit (loss) carried forward -€8,645
down €8,645 (-15.9%), from -€54,302 to -€62,947
- Trade debts +€335
up €335 (+79.4%), from €422 to €757
- Tax, wage and social debts -€166
no longer reported in 2025 (was €166)
- Other operating charges -€11,676
down €11,676 (-96.3%), from €12,120 to €444
- Gross operating margin +€7,575
up €7,575 (+61.2%), from -€12,386 to -€4,811
- Depreciation -€1,059
down €1,059 (-24.9%), from €4,257 to €3,198
- Financial charges -€214
down €214 (-59.3%), from €361 to €147
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 | €7,267 | €7,749 | +€482 | +6.6% |
| Fixed assets | 21/28 | €7,067 | €6,029 | -€1,038 | -14.7% |
| Tangible fixed assets | 22/27 | €7,067 | €6,029 | -€1,038 | -14.7% |
| Plant, machinery and equipment | 23 | €1,313 | - | -€1,313 | |
| Furniture and vehicles | 24 | €5,754 | €6,029 | +€275 | +4.8% |
| Current assets | 29/58 | €200 | €1,720 | +€1,520 | +760.0% |
| Amounts receivable within one year | 40/41 | €200 | €1,039 | +€839 | +419.5% |
| Trade receivables | 40 | €200 | €256 | +€56 | +28.0% |
| Other amounts receivable | 41 | - | €783 | +€783 | |
| Cash at bank and in hand | 54/58 | - | €318 | +€318 | |
| Deferred charges and accrued income | 490/1 | - | €363 | +€363 | |
| Total equity and liabilities | 10/49 | €7,267 | €7,749 | +€482 | +6.6% |
| Equity | 10/15 | -€49,302 | -€57,947 | -€8,645 | -17.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,302 | -€62,947 | -€8,645 | -15.9% |
| Amounts payable | 17/49 | €56,569 | €65,696 | +€9,127 | +16.1% |
| Amounts payable within one year | 42/48 | €56,569 | €65,696 | +€9,127 | +16.1% |
| Trade debts | 44 | €422 | €757 | +€335 | +79.4% |
| Suppliers | 440/4 | €422 | €757 | +€335 | +79.4% |
| Taxes, remuneration and social security | 45 | €166 | - | -€166 | |
| Taxes | 450/3 | €166 | - | -€166 | |
| Other amounts payable | 47/48 | €55,981 | €64,939 | +€8,958 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,257 | €3,198 | -€1,059 | -24.9% |
| Other operating charges | 640/8 | €12,120 | €444 | -€11,676 | -96.3% |
| Non-recurring operating charges | 66A | €7,224 | - | -€7,224 | |
| Gross operating margin | 9900 | -€12,386 | -€4,811 | +€7,575 | +61.2% |
| Operating profit (loss) | 9901 | -€35,987 | -€8,453 | +€27,534 | +76.5% |
| Financial income | 75/76B | €1 | €6 | +€5 | +500.0% |
| Recurring financial income | 75 | €1 | €6 | +€5 | +500.0% |
| Financial charges | 65/66B | €361 | €147 | -€214 | -59.3% |
| Recurring financial charges | 65 | €361 | €147 | -€214 | -59.3% |
| Profit (loss) for the period before taxes | 9903 | -€36,347 | -€8,594 | +€27,753 | +76.4% |
| Income taxes | 67/77 | - | €51 | +€51 | |
| Profit (loss) for the period | 9904 | -€36,347 | -€8,645 | +€27,702 | +76.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,347 | -€8,645 | +€27,702 | +76.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.