KLEURIS: 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.
KLEURIS
Largest movements
- Cash -€90,617
down €90,617 (-77.5%), from €116,916 to €26,299
mainly Contributions, distributions and other (-€58,824) and Trade debts (-€29,640)
- Tangible fixed assets -€19,547
down €19,547 (-22.6%), from €86,589 to €67,042
of which Furniture and vehicles: -€20,432
- Receivables within one year -€3,193
down €3,193 (-5.1%), from €62,657 to €59,464
of which Trade receivables: -€6,238
- Reserves -€49,815
down €49,815 (-33.5%), from €148,589 to €98,773
- Trade debts -€29,640
down €29,640 (-92.3%), from €32,114 to €2,474
- Debts after one year -€17,391
down €17,391 (-35.0%), from €49,667 to €32,277
- Tax, wage and social debts -€14,830
down €14,830 (-100.0%), from €14,836 to €6
- Gross operating margin -€47,646
down €47,646 (-56.7%), from €84,025 to €36,379
- Taxes -€12,315
down €12,315 (-82.3%), from €14,957 to €2,642
- Depreciation +€12,196
up €12,196 (+130%), from €9,405 to €21,601
- Other operating charges -€1,406
down €1,406 (-54.5%), from €2,582 to €1,176
- Financial charges +€998
up €998 (+49.6%), from €2,013 to €3,011
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 | €267,050 | €153,252 | -€113,798 | -42.6% |
| Fixed assets | 21/28 | €86,589 | €67,042 | -€19,547 | -22.6% |
| Tangible fixed assets | 22/27 | €86,589 | €67,042 | -€19,547 | -22.6% |
| Plant, machinery and equipment | 23 | - | €885 | +€885 | |
| Furniture and vehicles | 24 | €86,589 | €66,157 | -€20,432 | -23.6% |
| Current assets | 29/58 | €180,461 | €86,210 | -€94,251 | -52.2% |
| Amounts receivable within one year | 40/41 | €62,657 | €59,464 | -€3,193 | -5.1% |
| Trade receivables | 40 | €51,908 | €45,671 | -€6,238 | -12.0% |
| Other amounts receivable | 41 | €10,749 | €13,793 | +€3,045 | +28.3% |
| Cash at bank and in hand | 54/58 | €116,916 | €26,299 | -€90,617 | -77.5% |
| Deferred charges and accrued income | 490/1 | €888 | €447 | -€441 | -49.7% |
| Total equity and liabilities | 10/49 | €267,050 | €153,252 | -€113,798 | -42.6% |
| Equity | 10/15 | €150,589 | €100,773 | -€49,815 | -33.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €148,589 | €98,773 | -€49,815 | -33.5% |
| Distributable reserves | 133 | €148,589 | €98,773 | -€49,815 | -33.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €116,462 | €52,479 | -€63,983 | -54.9% |
| Amounts payable after more than one year | 17 | €49,667 | €32,277 | -€17,391 | -35.0% |
| Financial debts | 170/4 | €49,667 | €32,277 | -€17,391 | -35.0% |
| Amounts payable within one year | 42/48 | €66,794 | €20,202 | -€46,592 | -69.8% |
| Current portion of amounts payable after more than one year | 42 | €18,920 | €17,391 | -€1,529 | -8.1% |
| Trade debts | 44 | €32,114 | €2,474 | -€29,640 | -92.3% |
| Suppliers | 440/4 | €32,114 | €2,474 | -€29,640 | -92.3% |
| Taxes, remuneration and social security | 45 | €14,836 | €6 | -€14,830 | -100.0% |
| Taxes | 450/3 | €14,836 | €6 | -€14,830 | -100.0% |
| Other amounts payable | 47/48 | €924 | €331 | -€593 | -64.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,405 | €21,601 | +€12,196 | +130% |
| Other operating charges | 640/8 | €2,582 | €1,176 | -€1,406 | -54.5% |
| Gross operating margin | 9900 | €84,025 | €36,379 | -€47,646 | -56.7% |
| Operating profit (loss) | 9901 | €72,038 | €13,602 | -€58,436 | -81.1% |
| Financial income | 75/76B | €832 | €1,060 | +€228 | +27.4% |
| Recurring financial income | 75 | €832 | €1,060 | +€228 | +27.4% |
| Financial charges | 65/66B | €2,013 | €3,011 | +€998 | +49.6% |
| Recurring financial charges | 65 | €2,013 | €3,011 | +€998 | +49.6% |
| Profit (loss) for the period before taxes | 9903 | €70,856 | €11,651 | -€59,206 | -83.6% |
| Income taxes | 67/77 | €14,957 | €2,642 | -€12,315 | -82.3% |
| Profit (loss) for the period | 9904 | €55,899 | €9,008 | -€46,890 | -83.9% |
| Profit (loss) for the period to be appropriated | 9905 | €55,899 | €9,008 | -€46,890 | -83.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.