KLETSMAJOOR: 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.
KLETSMAJOOR
Largest movements
- Tangible fixed assets +€20,351
up €20,351 (+394%), from €5,171 to €25,522
of which Furniture and vehicles: +€21,674
- Receivables within one year -€19,055
down €19,055 (-44.9%), from €42,415 to €23,360
of which Other amounts receivable: -€13,610
- Deferred charges and accrued income -€1,508
down €1,508 (-56.1%), from €2,686 to €1,178
- Profit (loss) carried forward -€29,072
down €29,072 (-55.9%), from -€51,979 to -€81,051
- Tax, wage and social debts +€12,485
up €12,485 (+96.8%), from €12,899 to €25,384
of which Remuneration and social security: +€12,000
- Current portion of long-term debt +€6,919
new in 2025: €6,919
- Debts after one year +€5,953
new in 2025: €5,953
- Advances received +€5,512
new in 2025: €5,512
- Gross operating margin -€6,073
down €6,073 (-36.0%), from -€16,867 to -€22,940
- Financial charges +€3,245
up €3,245 (+680%), from €477 to €3,722
- Financial income +€1,632
up €1,632 (+4,240%), from €38 to €1,670
- Depreciation +€974
up €974 (+66.1%), from €1,473 to €2,448
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 | €58,210 | €58,564 | +€354 | +0.6% |
| Fixed assets | 21/28 | €5,171 | €25,522 | +€20,351 | +394% |
| Tangible fixed assets | 22/27 | €5,171 | €25,522 | +€20,351 | +394% |
| Land and buildings | 22 | €904 | - | -€904 | |
| Furniture and vehicles | 24 | €1,092 | €22,765 | +€21,674 | +1,986% |
| Other tangible fixed assets | 26 | €3,175 | €2,757 | -€418 | -13.2% |
| Current assets | 29/58 | €53,039 | €33,042 | -€19,997 | -37.7% |
| Amounts receivable within one year | 40/41 | €42,415 | €23,360 | -€19,055 | -44.9% |
| Trade receivables | 40 | €5,445 | - | -€5,445 | |
| Other amounts receivable | 41 | €36,970 | €23,360 | -€13,610 | -36.8% |
| Cash at bank and in hand | 54/58 | €7,938 | €8,504 | +€566 | +7.1% |
| Deferred charges and accrued income | 490/1 | €2,686 | €1,178 | -€1,508 | -56.1% |
| Total equity and liabilities | 10/49 | €58,210 | €58,564 | +€354 | +0.6% |
| Equity | 10/15 | €38,766 | €9,694 | -€29,072 | -75.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €84,545 | €84,545 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €82,685 | €82,685 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,979 | -€81,051 | -€29,072 | -55.9% |
| Amounts payable | 17/49 | €19,444 | €48,870 | +€29,426 | +151% |
| Amounts payable after more than one year | 17 | - | €5,953 | +€5,953 | |
| Financial debts | 170/4 | - | €5,953 | +€5,953 | |
| Amounts payable within one year | 42/48 | €19,444 | €42,917 | +€23,473 | +121% |
| Current portion of amounts payable after more than one year | 42 | - | €6,919 | +€6,919 | |
| Trade debts | 44 | €6,545 | €5,102 | -€1,443 | -22.0% |
| Suppliers | 440/4 | €6,545 | €5,102 | -€1,443 | -22.0% |
| Advances received on contracts in progress | 46 | - | €5,512 | +€5,512 | |
| Taxes, remuneration and social security | 45 | €12,899 | €25,384 | +€12,485 | +96.8% |
| Taxes | 450/3 | €12,899 | €13,384 | +€485 | +3.8% |
| Remuneration and social security | 454/9 | - | €12,000 | +€12,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,473 | €2,448 | +€974 | +66.1% |
| Other operating charges | 640/8 | €1,558 | €1,489 | -€69 | -4.4% |
| Gross operating margin | 9900 | -€16,867 | -€22,940 | -€6,073 | -36.0% |
| Operating profit (loss) | 9901 | -€19,899 | -€26,877 | -€6,978 | -35.1% |
| Financial income | 75/76B | €38 | €1,670 | +€1,632 | +4,240% |
| Recurring financial income | 75 | €38 | €1,670 | +€1,632 | +4,240% |
| Financial charges | 65/66B | €477 | €3,722 | +€3,245 | +680% |
| Recurring financial charges | 65 | €477 | €3,722 | +€3,245 | +680% |
| Profit (loss) for the period before taxes | 9903 | -€20,338 | -€28,929 | -€8,591 | -42.2% |
| Income taxes | 67/77 | €146 | €143 | -€4 | -2.4% |
| Profit (loss) for the period | 9904 | -€20,484 | -€29,072 | -€8,588 | -41.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,484 | -€29,072 | -€8,588 | -41.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.