KleverCAD: 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.
KleverCAD
Largest movements
- Tangible fixed assets +€10,475
up €10,475 (+226.1%), from €4,632 to €15,107
of which Plant, machinery and equipment: +€8,196
- Cash -€6,077
down €6,077 (-100.0%), from €6,077 to €0
mainly Investment in fixed assets (net) (-€13,454) and Other debts (-€11,402)
- Receivables within one year +€3,682
up €3,682 (+8.3%), from €44,417 to €48,099
of which Other amounts receivable: +€28,133
- Deferred charges and accrued income +€999
up €999 (+18.0%), from €5,562 to €6,561
- Reserves +€13,322
up €13,322 (+41.9%), from €31,825 to €45,147
- Other debts -€11,402
down €11,402 (-100.0%), from €11,402 to €0
- Trade debts +€7,784
up €7,784 (+256.2%), from €3,038 to €10,822
- Tax, wage and social debts -€2,513
down €2,513 (-21.1%), from €11,924 to €9,411
of which Taxes: -€5,538
- Short-term financial debts +€1,886
new in 2025: €1,886
- Gross operating margin -€20,621
down €20,621 (-48.8%), from €42,244 to €21,624
- Taxes -€4,470
down €4,470 (-53.3%), from €8,382 to €3,912
- Depreciation +€2,775
up €2,775 (+1355.5%), from €205 to €2,980
- Financial income +€777
new in 2025: €777
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 | €60,688 | €69,767 | +€9,078 | +15.0% |
| Fixed assets | 21/28 | €4,632 | €15,107 | +€10,475 | +226.1% |
| Tangible fixed assets | 22/27 | €4,632 | €15,107 | +€10,475 | +226.1% |
| Plant, machinery and equipment | 23 | - | €8,196 | +€8,196 | |
| Furniture and vehicles | 24 | €4,632 | €6,911 | +€2,279 | +49.2% |
| Current assets | 29/58 | €56,056 | €54,660 | -€1,396 | -2.5% |
| Amounts receivable within one year | 40/41 | €44,417 | €48,099 | +€3,682 | +8.3% |
| Trade receivables | 40 | €44,417 | €19,966 | -€24,451 | -55.0% |
| Other amounts receivable | 41 | - | €28,133 | +€28,133 | |
| Cash at bank and in hand | 54/58 | €6,077 | €0 | -€6,077 | -100.0% |
| Deferred charges and accrued income | 490/1 | €5,562 | €6,561 | +€999 | +18.0% |
| Total equity and liabilities | 10/49 | €60,688 | €69,767 | +€9,078 | +15.0% |
| Equity | 10/15 | €34,325 | €47,647 | +€13,322 | +38.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €31,825 | €45,147 | +€13,322 | +41.9% |
| Distributable reserves | 133 | €31,825 | €45,147 | +€13,322 | +41.9% |
| Amounts payable | 17/49 | €26,363 | €22,119 | -€4,244 | -16.1% |
| Amounts payable within one year | 42/48 | €26,363 | €22,119 | -€4,244 | -16.1% |
| Financial debts | 43 | - | €1,886 | +€1,886 | |
| Credit institutions | 430/8 | - | €1,886 | +€1,886 | |
| Trade debts | 44 | €3,038 | €10,822 | +€7,784 | +256.2% |
| Suppliers | 440/4 | €3,038 | €10,822 | +€7,784 | +256.2% |
| Taxes, remuneration and social security | 45 | €11,924 | €9,411 | -€2,513 | -21.1% |
| Taxes | 450/3 | €11,924 | €6,386 | -€5,538 | -46.4% |
| Remuneration and social security | 454/9 | - | €3,025 | +€3,025 | |
| Other amounts payable | 47/48 | €11,402 | €0 | -€11,402 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €205 | €2,980 | +€2,775 | +1355.5% |
| Other operating charges | 640/8 | €50 | €0 | -€50 | -100.0% |
| Gross operating margin | 9900 | €42,244 | €21,624 | -€20,621 | -48.8% |
| Operating profit (loss) | 9901 | €41,990 | €18,644 | -€23,345 | -55.6% |
| Financial income | 75/76B | - | €777 | +€777 | |
| Recurring financial income | 75 | - | €777 | +€777 | |
| Financial charges | 65/66B | €1,783 | €2,187 | +€405 | +22.7% |
| Recurring financial charges | 65 | €1,783 | €2,187 | +€405 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | €40,207 | €17,234 | -€22,973 | -57.1% |
| Income taxes | 67/77 | €8,382 | €3,912 | -€4,470 | -53.3% |
| Profit (loss) for the period | 9904 | €31,825 | €13,322 | -€18,503 | -58.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,825 | €13,322 | -€18,503 | -58.1% |
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 2 October 2026 via checked.be.