KLIPR: 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.
KLIPR
Largest movements
- Cash +€316,733
up €316,733 (+72.1%), from €439,044 to €755,777
mainly Net result for the year (+€599,024) and Other debts (+€188,176)
- Receivables within one year -€153,585
down €153,585 (-97.1%), from €158,121 to €4,536
of which Trade receivables: -€153,625
- Other debts +€188,176
up €188,176 (+45.7%), from €411,824 to €600,000
- Tax, wage and social debts -€25,538
down €25,538 (-54.0%), from €47,285 to €21,747
of which Taxes: -€27,038
- Gross operating margin +€502,479
up €502,479 (+169.9%), from €295,764 to €798,243
- Taxes +€127,063
up €127,063 (+184.0%), from €69,049 to €196,112
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 | €600,601 | €762,206 | +€161,605 | +26.9% |
| Fixed assets | 21/28 | €2,338 | €766 | -€1,572 | -67.2% |
| Tangible fixed assets | 22/27 | €2,338 | €766 | -€1,572 | -67.2% |
| Furniture and vehicles | 24 | €2,338 | €766 | -€1,572 | -67.2% |
| Current assets | 29/58 | €598,263 | €761,440 | +€163,177 | +27.3% |
| Amounts receivable within one year | 40/41 | €158,121 | €4,536 | -€153,585 | -97.1% |
| Trade receivables | 40 | €158,121 | €4,496 | -€153,625 | -97.2% |
| Other amounts receivable | 41 | - | €40 | +€40 | |
| Cash at bank and in hand | 54/58 | €439,044 | €755,777 | +€316,733 | +72.1% |
| Deferred charges and accrued income | 490/1 | €1,098 | €1,127 | +€29 | +2.6% |
| Total equity and liabilities | 10/49 | €600,601 | €762,206 | +€161,605 | +26.9% |
| Equity | 10/15 | €141,412 | €140,435 | -€976 | -0.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,412 | €130,435 | -€976 | -0.7% |
| Amounts payable | 17/49 | €459,189 | €621,771 | +€162,581 | +35.4% |
| Amounts payable within one year | 42/48 | €459,189 | €621,771 | +€162,581 | +35.4% |
| Trade debts | 44 | €80 | €23 | -€57 | -70.8% |
| Suppliers | 440/4 | €80 | €23 | -€57 | -70.8% |
| Taxes, remuneration and social security | 45 | €47,285 | €21,747 | -€25,538 | -54.0% |
| Taxes | 450/3 | €47,285 | €20,247 | -€27,038 | -57.2% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €411,824 | €600,000 | +€188,176 | +45.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,327 | €1,572 | -€755 | -32.5% |
| Other operating charges | 640/8 | €10,888 | €5,696 | -€5,192 | -47.7% |
| Gross operating margin | 9900 | €295,764 | €798,243 | +€502,479 | +169.9% |
| Operating profit (loss) | 9901 | €282,548 | €790,974 | +€508,426 | +179.9% |
| Financial income | 75/76B | €680 | €4,887 | +€4,208 | +619.2% |
| Recurring financial income | 75 | €680 | €4,887 | +€4,208 | +619.2% |
| Financial charges | 65/66B | €663 | €726 | +€63 | +9.5% |
| Recurring financial charges | 65 | €663 | €726 | +€63 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €282,565 | €795,136 | +€512,571 | +181.4% |
| Income taxes | 67/77 | €69,049 | €196,112 | +€127,063 | +184.0% |
| Profit (loss) for the period | 9904 | €213,516 | €599,024 | +€385,507 | +180.6% |
| Profit (loss) for the period to be appropriated | 9905 | €213,516 | €599,024 | +€385,507 | +180.6% |
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.