KLEVER IMMO: 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.
KLEVER IMMO
Largest movements
- Tangible fixed assets -€74,831
down €74,831 (-7.6%), from €990,541 to €915,710
- Debts after one year -€100,418
down €100,418 (-26.8%), from €374,979 to €274,561
- Profit (loss) carried forward +€20,492
up €20,492 (+21.5%), from €95,325 to €115,817
- Accrued charges and deferred income -€11,000
down €11,000 (-100%), from €11,000 to €0
- Other debts +€10,669
up €10,669 (+11.7%), from €91,082 to €101,751
- Gross operating margin +€13,938
up €13,938 (+11.8%), from €117,887 to €131,825
- Taxes +€3,991
up €3,991 (+115%), from €3,469 to €7,460
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 | €1,007,747 | €935,529 | -€72,218 | -7.2% |
| Fixed assets | 21/28 | €990,541 | €915,710 | -€74,831 | -7.6% |
| Tangible fixed assets | 22/27 | €990,541 | €915,710 | -€74,831 | -7.6% |
| Land and buildings | 22 | €990,541 | €915,710 | -€74,831 | -7.6% |
| Current assets | 29/58 | €17,207 | €19,819 | +€2,612 | +15.2% |
| Amounts receivable within one year | 40/41 | €2,785 | €2,531 | -€254 | -9.1% |
| Trade receivables | 40 | €252 | €0 | -€252 | -100% |
| Other amounts receivable | 41 | €2,534 | €2,531 | -€3 | -0.1% |
| Cash at bank and in hand | 54/58 | €14,421 | €17,288 | +€2,867 | +19.9% |
| Total equity and liabilities | 10/49 | €1,007,747 | €935,529 | -€72,218 | -7.2% |
| Equity | 10/15 | €430,846 | €451,339 | +€20,492 | +4.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €273,522 | €273,522 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €273,522 | €273,522 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,325 | €115,817 | +€20,492 | +21.5% |
| Amounts payable | 17/49 | €576,901 | €484,190 | -€92,711 | -16.1% |
| Amounts payable after more than one year | 17 | €374,979 | €274,561 | -€100,418 | -26.8% |
| Financial debts | 170/4 | €374,979 | €274,561 | -€100,418 | -26.8% |
| Amounts payable within one year | 42/48 | €190,922 | €209,628 | +€18,707 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | €99,839 | €100,418 | +€578 | +0.6% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | €7,460 | +€7,460 | |
| Taxes | 450/3 | €0 | €7,460 | +€7,460 | |
| Other amounts payable | 47/48 | €91,082 | €101,751 | +€10,669 | +11.7% |
| Accrued charges and deferred income | 492/3 | €11,000 | €0 | -€11,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,831 | €74,831 | -€0 | 0.0% |
| Other operating charges | 640/8 | €24,742 | €25,415 | +€674 | +2.7% |
| Gross operating margin | 9900 | €117,887 | €131,825 | +€13,938 | +11.8% |
| Operating profit (loss) | 9901 | €18,315 | €31,579 | +€13,264 | +72.4% |
| Financial charges | 65/66B | €4,440 | €3,627 | -€813 | -18.3% |
| Recurring financial charges | 65 | €4,440 | €3,627 | -€813 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €13,875 | €27,952 | +€14,077 | +101% |
| Income taxes | 67/77 | €3,469 | €7,460 | +€3,991 | +115% |
| Profit (loss) for the period | 9904 | €10,406 | €20,492 | +€10,086 | +96.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,406 | €20,492 | +€10,086 | +96.9% |
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 25 October 2026 via checked.be.