KLIUM: 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.
What changed
KLIUM
NACE 47.120, Other non-specialised retail sale
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€57,294
2024 · €154,715-€97,421
Equity
€377,737
2024 · €570,443-€192,706
Cash
€74,507
2024 · €60,640+€13,868
Balance sheet total
€3.2m
2024 · €3.3m-€77,532
Largest movements
Assets
- Receivables within one year -€83,640
down €83,640 (-2.7%), from €3.1m to €3.0m
of which Other amounts receivable: -€125,916
Equity and liabilities
- Trade debts +€233,652
up €233,652 (+10.5%), from €2.2m to €2.5m
- Reserves -€181,205
down €181,205 (-88.3%), from €205,231 to €24,026
of which Distributable reserves: -€181,205
- Advances received -€121,572
down €121,572 (-27.7%), from €439,572 to €318,000
Income statement
- Turnover -€1.2m
down €1.2m (-5.9%), from €20.9m to €19.6m
- Goods and materials -€820,736
down €820,736 (-5.1%), from €16.0m to €15.1m
- Services and other goods -€240,812
down €240,812 (-5.5%), from €4.3m to €4.1m
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.
Result 2024
€154,715
Turnover
-€1.2m
Other operating income
+€79,136
Goods and materials
+€820,736
Services and other goods
+€240,812
Staff costs
+€68,127
Depreciation
-€24,141
Write-downs
-€10,097
Other operating charges
+€301
Other operating items
+€2,178
Financial income
-€65,730
Financial charges
-€12,644
Taxes
+€33,569
Result 2025
€57,294
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.
From operations
+€331,667
Investment
-€67,800
Financing
-€250,000
Cash 2024
€60,640
From operations (derived)
+€331,667
Net result for the year
+€57,294
Depreciation
+€65,670
Receivables within one year
+€83,640
Deferred charges and accrued income
+€9,889
Trade debts
+€233,652
Tax, wage and social debts
+€5,311
Advances received
-€121,572
Accrued charges and deferred income
-€2,216
Investment (derived)
-€67,800
Investment in fixed assets (net)
-€67,800
Financing
-€250,000
Contributions, distributions and other
-€250,000
Cash 2025
€74,507
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,322,746 | €3,245,215 | -€77,532 | -2.3% |
| Fixed assets | 21/28 | €102,729 | €104,858 | +€2,130 | +2.1% |
| Intangible fixed assets | 21 | €102,729 | €104,858 | +€2,130 | +2.1% |
| Current assets | 29/58 | €3,220,018 | €3,140,356 | -€79,661 | -2.5% |
| Amounts receivable within one year | 40/41 | €3,073,822 | €2,990,182 | -€83,640 | -2.7% |
| Trade receivables | 40 | €2,700,790 | €2,743,066 | +€42,276 | +1.6% |
| Other amounts receivable | 41 | €373,032 | €247,116 | -€125,916 | -33.8% |
| Cash at bank and in hand | 54/58 | €60,640 | €74,507 | +€13,868 | +22.9% |
| Deferred charges and accrued income | 490/1 | €85,556 | €75,667 | -€9,889 | -11.6% |
| Total equity and liabilities | 10/49 | €3,322,746 | €3,245,215 | -€77,532 | -2.3% |
| Equity | 10/15 | €570,443 | €377,737 | -€192,706 | -33.8% |
| Contributions | 10/11 | €240,257 | €240,257 | = | 0.0% |
| Capital | 10 | €240,257 | €240,257 | = | 0.0% |
| Issued capital | 100 | €240,257 | €240,257 | = | 0.0% |
| Reserves | 13 | €205,231 | €24,026 | -€181,205 | -88.3% |
| Non-distributable reserves | 130/1 | €24,026 | €24,026 | = | 0.0% |
| Legal reserve | 130 | €24,026 | €24,026 | = | 0.0% |
| Distributable reserves | 133 | €181,205 | - | -€181,205 | |
| Profit (loss) carried forward | 14 | €124,955 | €113,454 | -€11,501 | -9.2% |
| Amounts payable | 17/49 | €2,752,304 | €2,867,478 | +€115,174 | +4.2% |
| Amounts payable within one year | 42/48 | €2,748,707 | €2,866,097 | +€117,391 | +4.3% |
| Trade debts | 44 | €2,229,115 | €2,462,767 | +€233,652 | +10.5% |
| Suppliers | 440/4 | €2,229,115 | €2,462,767 | +€233,652 | +10.5% |
| Advances received on contracts in progress | 46 | €439,572 | €318,000 | -€121,572 | -27.7% |
| Taxes, remuneration and social security | 45 | €80,020 | €85,331 | +€5,311 | +6.6% |
| Taxes | 450/3 | - | €1,266 | +€1,266 | |
| Remuneration and social security | 454/9 | €80,020 | €84,065 | +€4,045 | +5.1% |
| Accrued charges and deferred income | 492/3 | €3,597 | €1,380 | -€2,216 | -61.6% |
| Operating income | 70/76A | €21,399,711 | €20,251,356 | -€1.1m | -5.4% |
| Turnover | 70 | €20,877,237 | €19,647,569 | -€1.2m | -5.9% |
| Other operating income | 74 | €497,684 | €576,820 | +€79,136 | +15.9% |
| Non-recurring operating income | 76A | €24,789 | €26,967 | +€2,178 | +8.8% |
| Operating charges | 60/66A | €21,153,829 | €20,058,091 | -€1.1m | -5.2% |
| Goods for resale, raw materials and consumables | 60 | €15,957,663 | €15,136,927 | -€820,736 | -5.1% |
| Purchases | 600/8 | €15,957,663 | €15,136,927 | -€820,736 | -5.1% |
| Services and other goods | 61 | €4,344,648 | €4,103,836 | -€240,812 | -5.5% |
| Remuneration, social security and pensions | 62 | €817,769 | €749,642 | -€68,127 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,529 | €65,670 | +€24,141 | +58.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10,097 | - | +€10,097 | |
| Other operating charges | 640/8 | €2,317 | €2,016 | -€301 | -13.0% |
| Operating profit (loss) | 9901 | €245,881 | €193,265 | -€52,616 | -21.4% |
| Financial income | 75/76B | €78,196 | €12,466 | -€65,730 | -84.1% |
| Recurring financial income | 75 | €78,196 | €12,466 | -€65,730 | -84.1% |
| Other financial income | 752/9 | €78,196 | €12,466 | -€65,730 | -84.1% |
| Financial charges | 65/66B | €106,528 | €119,172 | +€12,644 | +11.9% |
| Recurring financial charges | 65 | €106,528 | €119,172 | +€12,644 | +11.9% |
| Debt charges | 650 | €3,059 | €2,314 | -€745 | -24.4% |
| Other financial charges | 652/9 | €103,469 | €116,858 | +€13,389 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €217,550 | €86,560 | -€130,990 | -60.2% |
| Income taxes | 67/77 | €62,834 | €29,266 | -€33,569 | -53.4% |
| Taxes | 670/3 | €62,834 | €29,266 | -€33,569 | -53.4% |
| Profit (loss) for the period | 9904 | €154,715 | €57,294 | -€97,421 | -63.0% |
| Profit (loss) for the period to be appropriated | 9905 | €154,715 | €57,294 | -€97,421 | -63.0% |
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 8 October 2026 via checked.be.