Klipper: 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.
Klipper
Largest movements
- Receivables after one year +€12,728
up €12,728 (+110.1%), from €11,560 to €24,288
- Cash +€7,352
up €7,352 (+43.9%), from €16,755 to €24,106
mainly Net result for the year (+€26,244) and Tax, wage and social debts (+€3,988)
- Receivables within one year +€6,485
up €6,485 (+601.1%), from €1,079 to €7,564
of which Other amounts receivable: +€6,269
- Profit (loss) carried forward +€25,411
up €25,411 (+107.6%), from €23,626 to €49,036
- Tax, wage and social debts +€3,988
up €3,988 (+131.1%), from €3,041 to €7,029
- Other debts -€2,813
down €2,813 (-91.8%), from €3,063 to €250
- Gross operating margin +€2,959
up €2,959 (+8.7%), from €34,120 to €37,078
- Taxes +€1,777
up €1,777 (+21.3%), from €8,351 to €10,128
- Other operating charges -€524
down €524 (-51.1%), from €1,025 to €501
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 | €29,859 | €56,831 | +€26,972 | +90.3% |
| Current assets | 29/58 | €29,859 | €56,831 | +€26,972 | +90.3% |
| Amounts receivable after more than one year | 29 | €11,560 | €24,288 | +€12,728 | +110.1% |
| Other amounts receivable | 291 | €11,560 | €24,288 | +€12,728 | +110.1% |
| Amounts receivable within one year | 40/41 | €1,079 | €7,564 | +€6,485 | +601.1% |
| Trade receivables | 40 | €1,079 | €1,295 | +€216 | +20.0% |
| Other amounts receivable | 41 | - | €6,269 | +€6,269 | |
| Cash at bank and in hand | 54/58 | €16,755 | €24,106 | +€7,352 | +43.9% |
| Deferred charges and accrued income | 490/1 | €465 | €873 | +€408 | +87.6% |
| Total equity and liabilities | 10/49 | €29,859 | €56,831 | +€26,972 | +90.3% |
| Equity | 10/15 | €23,626 | €49,036 | +€25,411 | +107.6% |
| Profit (loss) carried forward | 14 | €23,626 | €49,036 | +€25,411 | +107.6% |
| Amounts payable | 17/49 | €6,233 | €7,795 | +€1,562 | +25.1% |
| Amounts payable within one year | 42/48 | €6,170 | €7,795 | +€1,625 | +26.3% |
| Trade debts | 44 | €66 | €516 | +€451 | +687.7% |
| Suppliers | 440/4 | €66 | €516 | +€451 | +687.7% |
| Taxes, remuneration and social security | 45 | €3,041 | €7,029 | +€3,988 | +131.1% |
| Taxes | 450/3 | €3,041 | €7,029 | +€3,988 | +131.1% |
| Other amounts payable | 47/48 | €3,063 | €250 | -€2,813 | -91.8% |
| Accrued charges and deferred income | 492/3 | €64 | - | -€64 | |
| Other operating charges | 640/8 | €1,025 | €501 | -€524 | -51.1% |
| Gross operating margin | 9900 | €34,120 | €37,078 | +€2,959 | +8.7% |
| Operating profit (loss) | 9901 | €33,094 | €36,577 | +€3,483 | +10.5% |
| Financial income | 75/76B | - | €119 | +€119 | |
| Recurring financial income | 75 | - | €119 | +€119 | |
| Financial charges | 65/66B | €317 | €325 | +€7 | +2.3% |
| Recurring financial charges | 65 | €317 | €325 | +€7 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €32,777 | €36,372 | +€3,595 | +11.0% |
| Income taxes | 67/77 | €8,351 | €10,128 | +€1,777 | +21.3% |
| Profit (loss) for the period | 9904 | €24,426 | €26,244 | +€1,818 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,426 | €26,244 | +€1,818 | +7.4% |
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 5 October 2026 via checked.be.