KLEYNEN: 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.
KLEYNEN
Largest movements
- Cash +€28,393
up €28,393 (+23.3%), from €121,941 to €150,334
mainly Net result for the year (+€34,746) and Depreciation (+€15,742)
- Tangible fixed assets -€12,946
down €12,946 (-58.1%), from €22,280 to €9,334
of which Furniture and vehicles: -€12,161
- Receivables within one year +€2,272
up €2,272 (+6.1%), from €37,328 to €39,600
of which Other amounts receivable: +€7,713
- Reserves +€34,746
up €34,746 (+23.8%), from €146,000 to €180,746
- Other debts -€8,228
down €8,228 (-100%), from €8,228 to €0
- Debts after one year -€6,981
down €6,981 (-43.2%), from €16,170 to €9,189
- Gross operating margin -€10,895
down €10,895 (-13.7%), from €79,814 to €68,919
- Taxes -€2,022
down €2,022 (-12.2%), from €16,602 to €14,581
- Other operating charges +€1,220
up €1,220 (+93.5%), from €1,305 to €2,525
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 | €186,236 | €205,277 | +€19,041 | +10.2% |
| Fixed assets | 21/28 | €25,383 | €11,937 | -€13,446 | -53.0% |
| Intangible fixed assets | 21 | €3,103 | €2,603 | -€500 | -16.1% |
| Tangible fixed assets | 22/27 | €22,280 | €9,334 | -€12,946 | -58.1% |
| Plant, machinery and equipment | 23 | €1,435 | €2,363 | +€928 | +64.7% |
| Furniture and vehicles | 24 | €14,660 | €2,499 | -€12,161 | -83.0% |
| Other tangible fixed assets | 26 | €6,185 | €4,472 | -€1,713 | -27.7% |
| Current assets | 29/58 | €160,853 | €193,341 | +€32,487 | +20.2% |
| Amounts receivable within one year | 40/41 | €37,328 | €39,600 | +€2,272 | +6.1% |
| Trade receivables | 40 | €36,828 | €31,386 | -€5,441 | -14.8% |
| Other amounts receivable | 41 | €500 | €8,213 | +€7,713 | +1,542% |
| Cash at bank and in hand | 54/58 | €121,941 | €150,334 | +€28,393 | +23.3% |
| Deferred charges and accrued income | 490/1 | €1,584 | €3,407 | +€1,823 | +115% |
| Total equity and liabilities | 10/49 | €186,236 | €205,277 | +€19,041 | +10.2% |
| Equity | 10/15 | €151,000 | €185,746 | +€34,746 | +23.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €146,000 | €180,746 | +€34,746 | +23.8% |
| Distributable reserves | 133 | €146,000 | €180,746 | +€34,746 | +23.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €35,236 | €19,531 | -€15,705 | -44.6% |
| Amounts payable after more than one year | 17 | €16,170 | €9,189 | -€6,981 | -43.2% |
| Financial debts | 170/4 | €16,170 | €9,189 | -€6,981 | -43.2% |
| Amounts payable within one year | 42/48 | €19,066 | €10,342 | -€8,725 | -45.8% |
| Current portion of amounts payable after more than one year | 42 | €6,667 | €6,981 | +€313 | +4.7% |
| Trade debts | 44 | €1,566 | €2,780 | +€1,214 | +77.5% |
| Suppliers | 440/4 | €1,566 | €2,780 | +€1,214 | +77.5% |
| Taxes, remuneration and social security | 45 | €2,605 | €581 | -€2,024 | -77.7% |
| Taxes | 450/3 | €2,605 | €581 | -€2,024 | -77.7% |
| Other amounts payable | 47/48 | €8,228 | €0 | -€8,228 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,457 | €15,742 | -€716 | -4.3% |
| Other operating charges | 640/8 | €1,305 | €2,525 | +€1,220 | +93.5% |
| Gross operating margin | 9900 | €79,814 | €68,919 | -€10,895 | -13.7% |
| Operating profit (loss) | 9901 | €62,052 | €50,652 | -€11,400 | -18.4% |
| Financial income | 75/76B | €15 | €64 | +€49 | +333% |
| Recurring financial income | 75 | €15 | €64 | +€49 | +333% |
| Financial charges | 65/66B | €1,638 | €1,388 | -€249 | -15.2% |
| Recurring financial charges | 65 | €1,638 | €1,388 | -€249 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €60,429 | €49,327 | -€11,102 | -18.4% |
| Income taxes | 67/77 | €16,602 | €14,581 | -€2,022 | -12.2% |
| Profit (loss) for the period | 9904 | €43,826 | €34,746 | -€9,080 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €43,826 | €34,746 | -€9,080 | -20.7% |
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 24 October 2026 via checked.be.