KLINGSPOR: what changed
What changed
KLINGSPOR
NACE 46.841, Wholesale trade
filed annual accounts (NBB)
Net result for the year
€150,911
2024 · €81,504+€69,407
Equity
€297,684
2024 · €297,684
Cash
€136,611
2024 · €100,486+€36,125
Balance sheet total
€649,115
2024 · €622,365+€26,750
Largest movements
Assets
- Receivables within one year +€61,246
up €61,246 (+19.4%), from €315,423 to €376,668
of which Trade receivables: +€87,266
- Tangible fixed assets -€49,688
down €49,688 (-34.4%), from €144,347 to €94,659
of which Furniture and vehicles: -€45,061
- Cash +€36,125
up €36,125 (+36.0%), from €100,486 to €136,611
mainly Net result for the year (+€150,911) and Other debts (+€69,470)
- Stocks and contracts -€19,789
down €19,789 (-93.1%), from €21,253 to €1,463
Equity and liabilities
- Other debts +€69,470
up €69,470 (+85.2%), from €81,584 to €151,054
- Tax, wage and social debts -€36,630
down €36,630 (-28.4%), from €128,861 to €92,232
of which Taxes: -€24,163
- Trade debts -€11,348
down €11,348 (-11.1%), from €102,172 to €90,824
Income statement
- Staff costs -€46,318
down €46,318 (-6.8%), from €677,838 to €631,520
- Gross operating margin +€40,912
up €40,912 (+4.8%), from €857,447 to €898,359
- Taxes +€22,862
up €22,862 (+71.8%), from €31,836 to €54,699
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€81,504
Gross operating margin
+€40,912
Staff costs
+€46,318
Depreciation
-€89
Write-downs
+€443
Other operating charges
+€2,096
Financial income
-€4
Financial charges
+€2,594
Taxes
-€22,862
Result 2025
€150,911
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€194,023
Investment
-€6,987
Financing
-€150,911
Cash 2024
€100,486
From operations (derived)
+€194,023
Net result for the year
+€150,911
Depreciation
+€56,655
Stocks and contracts
+€19,789
Receivables within one year
-€61,246
Deferred charges and accrued income
+€1,163
Trade debts
-€11,348
Tax, wage and social debts
-€36,630
Other debts
+€69,470
Accrued charges and deferred income
+€5,257
Investment (derived)
-€6,987
Investment in fixed assets (net)
-€6,967
Current investments
-€20
Financing
-€150,911
Contributions, distributions and other
-€150,911
Cash 2025
€136,611
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €622,365 | €649,115 | +€26,750 | +4.3% |
| Fixed assets | 21/28 | €150,957 | €101,269 | -€49,688 | -32.9% |
| Tangible fixed assets | 22/27 | €144,347 | €94,659 | -€49,688 | -34.4% |
| Plant, machinery and equipment | 23 | €31,671 | €27,044 | -€4,627 | -14.6% |
| Furniture and vehicles | 24 | €112,676 | €67,615 | -€45,061 | -40.0% |
| Financial fixed assets | 28 | €6,610 | €6,610 | = | 0.0% |
| Current assets | 29/58 | €471,408 | €547,846 | +€76,438 | +16.2% |
| Stocks and contracts in progress | 3 | €21,253 | €1,463 | -€19,789 | -93.1% |
| Stocks | 30/36 | €21,253 | €1,463 | -€19,789 | -93.1% |
| Amounts receivable within one year | 40/41 | €315,423 | €376,668 | +€61,246 | +19.4% |
| Trade receivables | 40 | €214,293 | €301,559 | +€87,266 | +40.7% |
| Other amounts receivable | 41 | €101,129 | €75,109 | -€26,020 | -25.7% |
| Current investments | 50/53 | €5,457 | €5,477 | +€20 | +0.4% |
| Cash at bank and in hand | 54/58 | €100,486 | €136,611 | +€36,125 | +36.0% |
| Deferred charges and accrued income | 490/1 | €28,790 | €27,626 | -€1,163 | -4.0% |
| Total equity and liabilities | 10/49 | €622,365 | €649,115 | +€26,750 | +4.3% |
| Equity | 10/15 | €297,684 | €297,684 | = | 0.0% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €222,684 | €222,684 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €215,184 | €215,184 | = | 0.0% |
| Amounts payable | 17/49 | €324,681 | €351,431 | +€26,750 | +8.2% |
| Amounts payable within one year | 42/48 | €312,617 | €334,110 | +€21,493 | +6.9% |
| Trade debts | 44 | €102,172 | €90,824 | -€11,348 | -11.1% |
| Suppliers | 440/4 | €102,172 | €90,824 | -€11,348 | -11.1% |
| Taxes, remuneration and social security | 45 | €128,861 | €92,232 | -€36,630 | -28.4% |
| Taxes | 450/3 | €47,499 | €23,337 | -€24,163 | -50.9% |
| Remuneration and social security | 454/9 | €81,362 | €68,895 | -€12,467 | -15.3% |
| Other amounts payable | 47/48 | €81,584 | €151,054 | +€69,470 | +85.2% |
| Accrued charges and deferred income | 492/3 | €12,064 | €17,321 | +€5,257 | +43.6% |
| Remuneration, social security and pensions | 62 | €677,838 | €631,520 | -€46,318 | -6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,566 | €56,655 | +€89 | +0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,326 | €883 | -€443 | -33.4% |
| Other operating charges | 640/8 | €2,346 | €250 | -€2,096 | -89.3% |
| Gross operating margin | 9900 | €857,447 | €898,359 | +€40,912 | +4.8% |
| Operating profit (loss) | 9901 | €119,372 | €209,051 | +€89,679 | +75.1% |
| Financial income | 75/76B | €24 | €20 | -€4 | -17.0% |
| Recurring financial income | 75 | €24 | €20 | -€4 | -17.0% |
| Financial charges | 65/66B | €6,056 | €3,462 | -€2,594 | -42.8% |
| Recurring financial charges | 65 | €6,056 | €3,462 | -€2,594 | -42.8% |
| Profit (loss) for the period before taxes | 9903 | €113,340 | €205,609 | +€92,269 | +81.4% |
| Income taxes | 67/77 | €31,836 | €54,699 | +€22,862 | +71.8% |
| Profit (loss) for the period | 9904 | €81,504 | €150,911 | +€69,407 | +85.2% |
| Profit (loss) for the period to be appropriated | 9905 | €81,504 | €150,911 | +€69,407 | +85.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.