Kliqs: what changed
Two financial 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.
Kliqs
Largest movements
- Receivables within one year +€12,271
up €12,271 (+51.0%), from €24,069 to €36,340
of which Trade receivables: +€8,058
- Tangible fixed assets -€3,783
down €3,783 (-15.7%), from €24,097 to €20,314
of which Furniture and vehicles: -€2,912
- Cash -€2,042
down €2,042 (-25.3%), from €8,086 to €6,044
mainly Contributions, distributions and other (-€36,264) and Receivables within one year (-€12,271)
- Other debts +€25,777
up €25,777 (+256.6%), from €10,047 to €35,824
- Profit (loss) carried forward -€21,445
down €21,445 (-100.0%), from €21,445 to €0
- Trade debts +€6,571
up €6,571 (+76.5%), from €8,593 to €15,164
- Current portion of long-term debt -€2,551
down €2,551 (-100.0%), from €2,551 to €0
- Tax, wage and social debts -€2,028
down €2,028 (-18.4%), from €11,004 to €8,977
of which Taxes: -€2,335
- Financial charges -€26,506
down €26,506 (-63.6%), from €41,705 to €15,199
- Gross operating margin +€8,623
up €8,623 (+26.7%), from €32,326 to €40,950
- Taxes +€4,014
up €4,014 (+2971.5%), from €135 to €4,150
- Depreciation -€820
down €820 (-12.0%), from €6,808 to €5,989
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 | €58,670 | €65,159 | +€6,488 | +11.1% |
| Fixed assets | 21/28 | €24,097 | €20,314 | -€3,783 | -15.7% |
| Tangible fixed assets | 22/27 | €24,097 | €20,314 | -€3,783 | -15.7% |
| Land and buildings | 22 | €15,630 | €14,759 | -€871 | -5.6% |
| Furniture and vehicles | 24 | €8,467 | €5,555 | -€2,912 | -34.4% |
| Current assets | 29/58 | €34,573 | €44,845 | +€10,271 | +29.7% |
| Amounts receivable within one year | 40/41 | €24,069 | €36,340 | +€12,271 | +51.0% |
| Trade receivables | 40 | €24,069 | €32,127 | +€8,058 | +33.5% |
| Other amounts receivable | 41 | €0 | €4,213 | +€4,213 | |
| Cash at bank and in hand | 54/58 | €8,086 | €6,044 | -€2,042 | -25.3% |
| Deferred charges and accrued income | 490/1 | €2,418 | €2,461 | +€42 | +1.8% |
| Total equity and liabilities | 10/49 | €58,670 | €65,159 | +€6,488 | +11.1% |
| Equity | 10/15 | €26,445 | €5,000 | -€21,445 | -81.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,445 | €0 | -€21,445 | -100.0% |
| Amounts payable | 17/49 | €32,226 | €60,159 | +€27,933 | +86.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €32,226 | €59,991 | +€27,765 | +86.2% |
| Current portion of amounts payable after more than one year | 42 | €2,551 | €0 | -€2,551 | -100.0% |
| Financial debts | 43 | €31 | €26 | -€5 | -15.7% |
| Credit institutions | 430/8 | €31 | €26 | -€5 | -15.7% |
| Trade debts | 44 | €8,593 | €15,164 | +€6,571 | +76.5% |
| Suppliers | 440/4 | €8,593 | €15,164 | +€6,571 | +76.5% |
| Taxes, remuneration and social security | 45 | €11,004 | €8,977 | -€2,028 | -18.4% |
| Taxes | 450/3 | €8,664 | €6,329 | -€2,335 | -27.0% |
| Remuneration and social security | 454/9 | €2,340 | €2,648 | +€308 | +13.2% |
| Other amounts payable | 47/48 | €10,047 | €35,824 | +€25,777 | +256.6% |
| Accrued charges and deferred income | 492/3 | - | €168 | +€168 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,808 | €5,989 | -€820 | -12.0% |
| Other operating charges | 640/8 | €775 | €799 | +€24 | +3.1% |
| Gross operating margin | 9900 | €32,326 | €40,950 | +€8,623 | +26.7% |
| Operating profit (loss) | 9901 | €24,743 | €34,161 | +€9,419 | +38.1% |
| Financial income | 75/76B | €0 | €6 | +€6 | +60200.0% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +60200.0% |
| Financial charges | 65/66B | €41,705 | €15,199 | -€26,506 | -63.6% |
| Recurring financial charges | 65 | €41,705 | €15,199 | -€26,506 | -63.6% |
| Profit (loss) for the period before taxes | 9903 | -€16,962 | €18,969 | +€35,931 | |
| Income taxes | 67/77 | €135 | €4,150 | +€4,014 | +2971.5% |
| Profit (loss) for the period | 9904 | -€17,097 | €14,819 | +€31,916 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,097 | €14,819 | +€31,916 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.