KLOI: 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.
KLOI
Largest movements
- Receivables after one year +€25,700
new in 2024: €25,700
- Cash -€17,722
down €17,722 (-88.4%), from €20,042 to €2,320
mainly Receivables after one year (-€25,700) and Receivables within one year (-€7,231)
- Receivables within one year +€7,231
up €7,231 (+60.5%), from €11,945 to €19,177
of which Trade receivables: +€7,110
- Tangible fixed assets -€740
no longer reported in 2024 (was €740)
of which Furniture and vehicles: -€411
- Reserves +€13,290
up €13,290 (+65.9%), from €20,170 to €33,460
- Tax, wage and social debts +€1,509
up €1,509 (+17.1%), from €8,800 to €10,308
- Other debts -€720
no longer reported in 2024 (was €720)
- Gross operating margin +€6,665
up €6,665 (+51.2%), from €13,005 to €19,670
- Taxes +€1,999
up €1,999 (+62.4%), from €3,204 to €5,202
- Financial income +€770
up €770 (+83704.3%), from €1 to €771
- Depreciation -€682
down €682 (-47.9%), from €1,422 to €740
- Other operating charges -€215
down €215 (-24.2%), from €888 to €673
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,728 | €47,197 | +€14,469 | +44.2% |
| Fixed assets | 21/28 | €740 | - | -€740 | |
| Tangible fixed assets | 22/27 | €740 | - | -€740 | |
| Plant, machinery and equipment | 23 | €329 | - | -€329 | |
| Furniture and vehicles | 24 | €411 | - | -€411 | |
| Current assets | 29/58 | €31,988 | €47,197 | +€15,209 | +47.5% |
| Amounts receivable after more than one year | 29 | - | €25,700 | +€25,700 | |
| Other amounts receivable | 291 | - | €25,700 | +€25,700 | |
| Amounts receivable within one year | 40/41 | €11,945 | €19,177 | +€7,231 | +60.5% |
| Trade receivables | 40 | €11,938 | €19,048 | +€7,110 | +59.6% |
| Other amounts receivable | 41 | €8 | €129 | +€121 | +1606.5% |
| Cash at bank and in hand | 54/58 | €20,042 | €2,320 | -€17,722 | -88.4% |
| Total equity and liabilities | 10/49 | €32,728 | €47,197 | +€14,469 | +44.2% |
| Equity | 10/15 | €23,170 | €36,460 | +€13,290 | +57.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €20,170 | €33,460 | +€13,290 | +65.9% |
| Distributable reserves | 133 | €20,170 | €33,460 | +€13,290 | +65.9% |
| Amounts payable | 17/49 | €9,558 | €10,737 | +€1,179 | +12.3% |
| Amounts payable within one year | 42/48 | €9,558 | €10,737 | +€1,179 | +12.3% |
| Trade debts | 44 | €39 | €429 | +€390 | +997.4% |
| Suppliers | 440/4 | €39 | €429 | +€390 | +997.4% |
| Taxes, remuneration and social security | 45 | €8,800 | €10,308 | +€1,509 | +17.1% |
| Taxes | 450/3 | €8,800 | €10,308 | +€1,509 | +17.1% |
| Other amounts payable | 47/48 | €720 | - | -€720 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,422 | €740 | -€682 | -47.9% |
| Other operating charges | 640/8 | €888 | €673 | -€215 | -24.2% |
| Gross operating margin | 9900 | €13,005 | €19,670 | +€6,665 | +51.2% |
| Operating profit (loss) | 9901 | €10,695 | €18,257 | +€7,562 | +70.7% |
| Financial income | 75/76B | €1 | €771 | +€770 | +83704.3% |
| Recurring financial income | 75 | €1 | €771 | +€770 | +83704.3% |
| Financial charges | 65/66B | €711 | €535 | -€176 | -24.7% |
| Recurring financial charges | 65 | €711 | €535 | -€176 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €9,985 | €18,492 | +€8,508 | +85.2% |
| Income taxes | 67/77 | €3,204 | €5,202 | +€1,999 | +62.4% |
| Profit (loss) for the period | 9904 | €6,781 | €13,290 | +€6,509 | +96.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,781 | €13,290 | +€6,509 | +96.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.