KLN GENERAL SHOP: 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.
KLN GENERAL SHOP
Largest movements
- Stocks and contracts +€6,200
up €6,200 (+43.5%), from €14,250 to €20,450
- Receivables within one year +€2,687
up €2,687 (+80.6%), from €3,335 to €6,022
- Cash -€887
down €887 (-37.8%), from €2,348 to €1,461
mainly Stocks and contracts (-€6,200) and Other debts (-€3,000)
- Trade debts +€9,684
new in 2025: €9,684
- Other debts -€3,000
down €3,000 (-23.1%), from €13,000 to €10,000
- Profit (loss) carried forward +€1,099
up €1,099 (+49.9%), from -€2,202 to -€1,103
- Gross operating margin +€3,306
up €3,306, from -€1,222 to €2,084
- Financial charges +€305
up €305 (+65.7%), from €464 to €769
- Other operating charges -€300
no longer reported in 2025 (was €300)
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.
Derived cash bridge
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 | €20,798 | €28,582 | +€7,784 | +37.4% |
| Formation expenses | 20 | €864 | €648 | -€216 | -25.0% |
| Current assets | 29/58 | €19,933 | €27,933 | +€8,000 | +40.1% |
| Stocks and contracts in progress | 3 | €14,250 | €20,450 | +€6,200 | +43.5% |
| Stocks | 30/36 | €14,250 | €20,450 | +€6,200 | +43.5% |
| Amounts receivable within one year | 40/41 | €3,335 | €6,022 | +€2,687 | +80.6% |
| Other amounts receivable | 41 | €3,335 | €6,022 | +€2,687 | +80.6% |
| Cash at bank and in hand | 54/58 | €2,348 | €1,461 | -€887 | -37.8% |
| Total equity and liabilities | 10/49 | €20,798 | €28,582 | +€7,784 | +37.4% |
| Equity | 10/15 | €7,798 | €8,897 | +€1,099 | +14.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,202 | -€1,103 | +€1,099 | +49.9% |
| Amounts payable | 17/49 | €13,000 | €19,684 | +€6,684 | +51.4% |
| Amounts payable within one year | 42/48 | €13,000 | €19,684 | +€6,684 | +51.4% |
| Trade debts | 44 | - | €9,684 | +€9,684 | |
| Suppliers | 440/4 | - | €9,684 | +€9,684 | |
| Other amounts payable | 47/48 | €13,000 | €10,000 | -€3,000 | -23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €216 | €216 | = | 0.0% |
| Other operating charges | 640/8 | €300 | - | -€300 | |
| Gross operating margin | 9900 | -€1,222 | €2,084 | +€3,306 | |
| Operating profit (loss) | 9901 | -€1,738 | €1,868 | +€3,606 | |
| Financial charges | 65/66B | €464 | €769 | +€305 | +65.7% |
| Recurring financial charges | 65 | €464 | €769 | +€305 | +65.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,202 | €1,099 | +€3,302 | |
| Profit (loss) for the period | 9904 | -€2,202 | €1,099 | +€3,302 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,202 | €1,099 | +€3,302 |
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 18 October 2026 via checked.be.