KLimmo: 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.
KLimmo
Largest movements
- Tangible fixed assets +€130,321
up €130,321 (+28.2%), from €461,716 to €592,037
of which Land and buildings: +€132,528
- Receivables within one year -€23,684
down €23,684 (-82.5%), from €28,706 to €5,022
of which Trade receivables: -€21,471
- Cash +€20,345
up €20,345 (+122.0%), from €16,676 to €37,021
mainly Debts after one year (+€96,745) and Net result for the year (+€57,035)
- Debts after one year +€96,745
up €96,745 (+19.8%), from €489,667 to €586,411
- Reserves +€44,578
up €44,578 (+47.0%), from €94,939 to €139,517
- Tax, wage and social debts -€11,585
down €11,585 (-21.8%), from €53,170 to €41,585
of which Taxes: -€11,141
- Gross operating margin +€10,683
up €10,683 (+8.7%), from €122,624 to €133,307
- Staff costs -€5,034
down €5,034 (-74.0%), from €6,804 to €1,770
- Financial charges +€3,709
up €3,709 (+28.0%), from €13,269 to €16,978
- Depreciation +€3,099
up €3,099 (+17.0%), from €18,284 to €21,383
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 | €717,911 | €844,633 | +€126,721 | +17.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €671,716 | €802,037 | +€130,321 | +19.4% |
| Tangible fixed assets | 22/27 | €461,716 | €592,037 | +€130,321 | +28.2% |
| Land and buildings | 22 | €456,466 | €588,994 | +€132,528 | +29.0% |
| Furniture and vehicles | 24 | €5,250 | €3,043 | -€2,207 | -42.0% |
| Financial fixed assets | 28 | €210,000 | €210,000 | = | 0.0% |
| Current assets | 29/58 | €46,195 | €42,596 | -€3,599 | -7.8% |
| Amounts receivable within one year | 40/41 | €28,706 | €5,022 | -€23,684 | -82.5% |
| Trade receivables | 40 | €26,492 | €5,022 | -€21,471 | -81.0% |
| Other amounts receivable | 41 | €2,213 | €0 | -€2,213 | -100.0% |
| Cash at bank and in hand | 54/58 | €16,676 | €37,021 | +€20,345 | +122.0% |
| Deferred charges and accrued income | 490/1 | €813 | €553 | -€260 | -32.0% |
| Total equity and liabilities | 10/49 | €717,911 | €844,633 | +€126,721 | +17.7% |
| Equity | 10/15 | €113,539 | €158,117 | +€44,578 | +39.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €94,939 | €139,517 | +€44,578 | +47.0% |
| Distributable reserves | 133 | €94,939 | €139,517 | +€44,578 | +47.0% |
| Amounts payable | 17/49 | €604,372 | €686,516 | +€82,144 | +13.6% |
| Amounts payable after more than one year | 17 | €489,667 | €586,411 | +€96,745 | +19.8% |
| Financial debts | 170/4 | €489,667 | €586,411 | +€96,745 | +19.8% |
| Amounts payable within one year | 42/48 | €114,706 | €100,105 | -€14,601 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €39,995 | €42,655 | +€2,660 | +6.7% |
| Trade debts | 44 | €1,314 | €2,733 | +€1,419 | +107.9% |
| Suppliers | 440/4 | €1,314 | €2,733 | +€1,419 | +107.9% |
| Taxes, remuneration and social security | 45 | €53,170 | €41,585 | -€11,585 | -21.8% |
| Taxes | 450/3 | €52,727 | €41,585 | -€11,141 | -21.1% |
| Remuneration and social security | 454/9 | €444 | €0 | -€444 | -100.0% |
| Other amounts payable | 47/48 | €20,226 | €13,132 | -€7,094 | -35.1% |
| Turnover | 70 | €0 | €0 | = | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €6,804 | €1,770 | -€5,034 | -74.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,284 | €21,383 | +€3,099 | +17.0% |
| Other operating charges | 640/8 | €4,377 | €5,427 | +€1,050 | +24.0% |
| Gross operating margin | 9900 | €122,624 | €133,307 | +€10,683 | +8.7% |
| Operating profit (loss) | 9901 | €93,159 | €104,726 | +€11,567 | +12.4% |
| Financial income | 75/76B | €9 | €148 | +€138 | +1493.2% |
| Recurring financial income | 75 | €9 | €148 | +€138 | +1493.2% |
| Financial charges | 65/66B | €13,269 | €16,978 | +€3,709 | +28.0% |
| Recurring financial charges | 65 | €13,269 | €16,978 | +€3,709 | +28.0% |
| Profit (loss) for the period before taxes | 9903 | €79,900 | €87,896 | +€7,996 | +10.0% |
| Income taxes | 67/77 | €30,743 | €30,861 | +€118 | +0.4% |
| Profit (loss) for the period | 9904 | €49,157 | €57,035 | +€7,878 | +16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,157 | €57,035 | +€7,878 | +16.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.