KLEUTERLAND: 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.
KLEUTERLAND
Largest movements
- Cash +€16,068
up €16,068 (+1,931%), from €832 to €16,900
mainly Receivables within one year (+€6,586) and Net result for the year (+€3,632)
- Receivables within one year -€6,586
down €6,586 (-19.8%), from €33,250 to €26,664
of which Other amounts receivable: -€7,886
- Tangible fixed assets -€2,228
down €2,228 (-7.0%), from €31,934 to €29,706
- Reserves +€3,632
up €3,632 (+7.2%), from €50,398 to €54,030
of which Distributable reserves: +€3,632
- Current portion of long-term debt -€2,457
no longer reported in 2025 (was €2,457)
- Other debts +€2,457
new in 2025: €2,457
- Trade debts +€1,815
new in 2025: €1,815
- Tax, wage and social debts +€1,807
up €1,807 (+27.1%), from €6,670 to €8,477
- Gross operating margin -€499
down €499 (-5.2%), from €9,574 to €9,074
- Taxes +€340
up €340 (+23.2%), from €1,466 to €1,807
- Other operating charges -€126
down €126 (-4.2%), from €2,972 to €2,846
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 | €68,126 | €75,379 | +€7,253 | +10.6% |
| Fixed assets | 21/28 | €34,043 | €31,815 | -€2,228 | -6.5% |
| Tangible fixed assets | 22/27 | €31,934 | €29,706 | -€2,228 | -7.0% |
| Land and buildings | 22 | €31,934 | €29,706 | -€2,228 | -7.0% |
| Financial fixed assets | 28 | €2,109 | €2,109 | = | 0.0% |
| Current assets | 29/58 | €34,083 | €43,564 | +€9,481 | +27.8% |
| Amounts receivable within one year | 40/41 | €33,250 | €26,664 | -€6,586 | -19.8% |
| Trade receivables | 40 | - | €1,300 | +€1,300 | |
| Other amounts receivable | 41 | €33,250 | €25,364 | -€7,886 | -23.7% |
| Cash at bank and in hand | 54/58 | €832 | €16,900 | +€16,068 | +1,931% |
| Total equity and liabilities | 10/49 | €68,126 | €75,379 | +€7,253 | +10.6% |
| Equity | 10/15 | €56,598 | €60,230 | +€3,632 | +6.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €50,398 | €54,030 | +€3,632 | +7.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €48,539 | €52,171 | +€3,632 | +7.5% |
| Amounts payable | 17/49 | €11,528 | €15,149 | +€3,622 | +31.4% |
| Amounts payable after more than one year | 17 | €2,400 | €2,400 | = | 0.0% |
| Other amounts payable | 178/9 | €2,400 | €2,400 | = | 0.0% |
| Amounts payable within one year | 42/48 | €9,128 | €12,749 | +€3,622 | +39.7% |
| Current portion of amounts payable after more than one year | 42 | €2,457 | - | -€2,457 | |
| Trade debts | 44 | - | €1,815 | +€1,815 | |
| Suppliers | 440/4 | - | €1,815 | +€1,815 | |
| Taxes, remuneration and social security | 45 | €6,670 | €8,477 | +€1,807 | +27.1% |
| Taxes | 450/3 | €6,670 | €8,477 | +€1,807 | +27.1% |
| Other amounts payable | 47/48 | - | €2,457 | +€2,457 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,228 | €2,228 | = | 0.0% |
| Other operating charges | 640/8 | €2,972 | €2,846 | -€126 | -4.2% |
| Gross operating margin | 9900 | €9,574 | €9,074 | -€499 | -5.2% |
| Operating profit (loss) | 9901 | €4,374 | €4,000 | -€374 | -8.5% |
| Financial income | 75/76B | €1,521 | €1,588 | +€67 | +4.4% |
| Recurring financial income | 75 | €1,521 | €1,588 | +€67 | +4.4% |
| Financial charges | 65/66B | €137 | €150 | +€13 | +9.6% |
| Recurring financial charges | 65 | €137 | €150 | +€13 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | €5,758 | €5,438 | -€320 | -5.6% |
| Income taxes | 67/77 | €1,466 | €1,807 | +€340 | +23.2% |
| Profit (loss) for the period | 9904 | €4,292 | €3,632 | -€660 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,292 | €3,632 | -€660 | -15.4% |
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 26 October 2026 via checked.be.