KLNC: 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.
KLNC
Largest movements
- Tangible fixed assets +€6,306
up €6,306 (+20.6%), from €30,593 to €36,899
of which Land and buildings: +€13,449
- Receivables within one year +€2,506
up €2,506 (+179.9%), from €1,393 to €3,899
- Cash -€2,014
down €2,014 (-18.2%), from €11,076 to €9,062
mainly Investment in fixed assets (net) (-€14,777) and Other debts (-€7,189)
- Accrued charges and deferred income +€9,332
new in 2025: €9,332
- Other debts -€7,189
no longer reported in 2025 (was €7,189)
- Trade debts +€5,752
up €5,752 (+124.1%), from €4,634 to €10,386
- Debts after one year -€4,313
down €4,313 (-26.5%), from €16,297 to €11,984
- Tax, wage and social debts +€1,670
up €1,670 (+65.7%), from €2,540 to €4,209
- Depreciation +€3,349
up €3,349 (+65.4%), from €5,122 to €8,471
- Taxes -€230
down €230 (-9.1%), from €2,540 to €2,310
- Other operating charges -€216
down €216 (-15.0%), from €1,437 to €1,221
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 | €43,062 | €49,860 | +€6,798 | +15.8% |
| Fixed assets | 21/28 | €30,593 | €36,899 | +€6,306 | +20.6% |
| Tangible fixed assets | 22/27 | €30,593 | €36,899 | +€6,306 | +20.6% |
| Land and buildings | 22 | - | €13,449 | +€13,449 | |
| Furniture and vehicles | 24 | €30,593 | €23,450 | -€7,143 | -23.3% |
| Current assets | 29/58 | €12,469 | €12,961 | +€492 | +3.9% |
| Amounts receivable within one year | 40/41 | €1,393 | €3,899 | +€2,506 | +179.9% |
| Other amounts receivable | 41 | €1,393 | €3,899 | +€2,506 | +179.9% |
| Cash at bank and in hand | 54/58 | €11,076 | €9,062 | -€2,014 | -18.2% |
| Total equity and liabilities | 10/49 | €43,062 | €49,860 | +€6,798 | +15.8% |
| Equity | 10/15 | €7,606 | €9,166 | +€1,560 | +20.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,606 | €6,166 | +€1,560 | +33.9% |
| Amounts payable | 17/49 | €35,456 | €40,694 | +€5,238 | +14.8% |
| Amounts payable after more than one year | 17 | €16,297 | €11,984 | -€4,313 | -26.5% |
| Financial debts | 170/4 | €16,297 | €11,984 | -€4,313 | -26.5% |
| Amounts payable within one year | 42/48 | €19,159 | €19,378 | +€219 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €4,796 | €4,782 | -€14 | -0.3% |
| Trade debts | 44 | €4,634 | €10,386 | +€5,752 | +124.1% |
| Suppliers | 440/4 | €4,634 | €10,386 | +€5,752 | +124.1% |
| Taxes, remuneration and social security | 45 | €2,540 | €4,209 | +€1,670 | +65.7% |
| Taxes | 450/3 | €2,540 | €4,209 | +€1,670 | +65.7% |
| Other amounts payable | 47/48 | €7,189 | - | -€7,189 | |
| Accrued charges and deferred income | 492/3 | - | €9,332 | +€9,332 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,122 | €8,471 | +€3,349 | +65.4% |
| Other operating charges | 640/8 | €1,437 | €1,221 | -€216 | -15.0% |
| Gross operating margin | 9900 | €15,000 | €14,853 | -€147 | -1.0% |
| Operating profit (loss) | 9901 | €8,441 | €5,161 | -€3,280 | -38.9% |
| Financial income | 75/76B | €1 | €38 | +€37 | +3682.0% |
| Recurring financial income | 75 | €1 | €38 | +€37 | +3682.0% |
| Financial charges | 65/66B | €1,297 | €1,330 | +€33 | +2.5% |
| Recurring financial charges | 65 | €1,297 | €1,330 | +€33 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €7,146 | €3,869 | -€3,276 | -45.9% |
| Income taxes | 67/77 | €2,540 | €2,310 | -€230 | -9.1% |
| Profit (loss) for the period | 9904 | €4,606 | €1,560 | -€3,046 | -66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,606 | €1,560 | -€3,046 | -66.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.