KLINKERS: 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.
KLINKERS
Largest movements
- Cash +€52,366
up €52,366 (+103.1%), from €50,773 to €103,139
mainly Investment in fixed assets (net) (+€33,331) and Receivables within one year (+€16,628)
- Tangible fixed assets -€33,680
down €33,680 (-97.5%), from €34,554 to €875
of which Furniture and vehicles: -€33,331
- Receivables within one year -€16,628
down €16,628 (-61.9%), from €26,868 to €10,241
of which Trade receivables: -€13,916
- Stocks and contracts -€7,250
down €7,250 (-100.0%), from €7,250 to €0
- Receivables after one year +€3,456
up €3,456 (+14.4%), from €23,951 to €27,407
- Advances received -€2,154
down €2,154 (-100.0%), from €2,154 to €0
- Depreciation -€8,333
down €8,333 (-96.0%), from €8,682 to €349
- Gross operating margin -€8,155
down €8,155 (-83.6%), from €9,751 to €1,596
- Financial income +€534
up €534 (+222.9%), from €240 to €773
- Staff costs -€175
down €175 (-100.0%), from €175 to €0
- Taxes +€105
new in 2025: €105
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 | €143,637 | €141,662 | -€1,975 | -1.4% |
| Fixed assets | 21/28 | €34,554 | €875 | -€33,680 | -97.5% |
| Tangible fixed assets | 22/27 | €34,554 | €875 | -€33,680 | -97.5% |
| Plant, machinery and equipment | 23 | €1,224 | €875 | -€349 | -28.5% |
| Furniture and vehicles | 24 | €33,331 | €0 | -€33,331 | -100.0% |
| Current assets | 29/58 | €109,083 | €140,787 | +€31,704 | +29.1% |
| Amounts receivable after more than one year | 29 | €23,951 | €27,407 | +€3,456 | +14.4% |
| Other amounts receivable | 291 | €23,951 | €27,407 | +€3,456 | +14.4% |
| Stocks and contracts in progress | 3 | €7,250 | €0 | -€7,250 | -100.0% |
| Stocks | 30/36 | €7,250 | €0 | -€7,250 | -100.0% |
| Amounts receivable within one year | 40/41 | €26,868 | €10,241 | -€16,628 | -61.9% |
| Trade receivables | 40 | €15,077 | €1,161 | -€13,916 | -92.3% |
| Other amounts receivable | 41 | €11,792 | €9,080 | -€2,712 | -23.0% |
| Cash at bank and in hand | 54/58 | €50,773 | €103,139 | +€52,366 | +103.1% |
| Deferred charges and accrued income | 490/1 | €240 | €0 | -€240 | -100.0% |
| Total equity and liabilities | 10/49 | €143,637 | €141,662 | -€1,975 | -1.4% |
| Equity | 10/15 | €111,970 | €113,016 | +€1,046 | +0.9% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €99,470 | €100,516 | +€1,046 | +1.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €97,610 | €98,656 | +€1,046 | +1.1% |
| Amounts payable | 17/49 | €31,667 | €28,646 | -€3,021 | -9.5% |
| Amounts payable within one year | 42/48 | €31,667 | €28,646 | -€3,021 | -9.5% |
| Trade debts | 44 | €27,645 | €27,888 | +€243 | +0.9% |
| Suppliers | 440/4 | €27,645 | €27,888 | +€243 | +0.9% |
| Advances received on contracts in progress | 46 | €2,154 | €0 | -€2,154 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,624 | €758 | -€867 | -53.4% |
| Taxes | 450/3 | €1,624 | €758 | -€867 | -53.4% |
| Other amounts payable | 47/48 | €244 | €0 | -€244 | -100.0% |
| Non-recurring operating income | 76A | - | €19,169 | +€19,169 | |
| Remuneration, social security and pensions | 62 | €175 | €0 | -€175 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,682 | €349 | -€8,333 | -96.0% |
| Other operating charges | 640/8 | €686 | €705 | +€20 | +2.9% |
| Gross operating margin | 9900 | €9,751 | €1,596 | -€8,155 | -83.6% |
| Operating profit (loss) | 9901 | €209 | €541 | +€333 | +159.4% |
| Financial income | 75/76B | €240 | €773 | +€534 | +222.9% |
| Recurring financial income | 75 | €240 | €773 | +€534 | +222.9% |
| Financial charges | 65/66B | €208 | €164 | -€44 | -21.2% |
| Recurring financial charges | 65 | €208 | €164 | -€44 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €240 | €1,151 | +€911 | +379.8% |
| Income taxes | 67/77 | - | €105 | +€105 | |
| Profit (loss) for the period | 9904 | €240 | €1,046 | +€806 | +336.2% |
| Profit (loss) for the period to be appropriated | 9905 | €240 | €1,046 | +€806 | +336.2% |
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 2 October 2026 via checked.be.