KLOKMANSHOEVE: 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.
KLOKMANSHOEVE
Largest movements
- Cash +€216,168
up €216,168 (+91.7%), from €235,714 to €451,882
mainly Depreciation (+€298,936) and Other debts (+€282,647)
- Receivables within one year +€211,685
up €211,685 (+209%), from €101,514 to €313,199
of which Trade receivables: +€207,822
- Stocks and contracts +€20,267
up €20,267 (+244%), from €8,300 to €28,567
- Other debts +€282,647
up €282,647 (+34.8%), from €813,294 to €1.1m
- Trade debts +€218,275
up €218,275 (+142%), from €153,974 to €372,249
- Debts after one year -€43,332
down €43,332 (-18.5%), from €234,735 to €191,403
- Depreciation +€41,501
up €41,501 (+16.1%), from €257,435 to €298,936
- Gross operating margin +€34,247
up €34,247 (+12.4%), from €276,798 to €311,045
- Other operating charges +€3,376
up €3,376 (+86.9%), from €3,884 to €7,260
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 | €1,339,672 | €1,786,546 | +€446,874 | +33.4% |
| Fixed assets | 21/28 | €974,734 | €977,848 | +€3,114 | +0.3% |
| Tangible fixed assets | 22/27 | €974,734 | €977,848 | +€3,114 | +0.3% |
| Land and buildings | 22 | €367,814 | €305,680 | -€62,134 | -16.9% |
| Plant, machinery and equipment | 23 | €447,207 | €424,644 | -€22,563 | -5.0% |
| Furniture and vehicles | 24 | €159,713 | €247,524 | +€87,811 | +55.0% |
| Current assets | 29/58 | €364,938 | €808,698 | +€443,760 | +122% |
| Stocks and contracts in progress | 3 | €8,300 | €28,567 | +€20,267 | +244% |
| Stocks | 30/36 | €8,300 | €28,567 | +€20,267 | +244% |
| Amounts receivable within one year | 40/41 | €101,514 | €313,199 | +€211,685 | +209% |
| Trade receivables | 40 | €90,560 | €298,382 | +€207,822 | +229% |
| Other amounts receivable | 41 | €10,955 | €14,818 | +€3,863 | +35.3% |
| Cash at bank and in hand | 54/58 | €235,714 | €451,882 | +€216,168 | +91.7% |
| Deferred charges and accrued income | 490/1 | €19,410 | €15,050 | -€4,360 | -22.5% |
| Total equity and liabilities | 10/49 | €1,339,672 | €1,786,546 | +€446,874 | +33.4% |
| Equity | 10/15 | €82,670 | €83,621 | +€950 | +1.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €97,274 | €97,274 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €95,419 | €95,419 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,154 | -€32,203 | +€950 | +2.9% |
| Amounts payable | 17/49 | €1,257,002 | €1,702,925 | +€445,923 | +35.5% |
| Amounts payable after more than one year | 17 | €234,735 | €191,403 | -€43,332 | -18.5% |
| Financial debts | 170/4 | €234,735 | €191,403 | -€43,332 | -18.5% |
| Amounts payable within one year | 42/48 | €1,022,267 | €1,511,522 | +€489,256 | +47.9% |
| Current portion of amounts payable after more than one year | 42 | €54,999 | €43,332 | -€11,667 | -21.2% |
| Trade debts | 44 | €153,974 | €372,249 | +€218,275 | +142% |
| Suppliers | 440/4 | €153,974 | €372,249 | +€218,275 | +142% |
| Other amounts payable | 47/48 | €813,294 | €1,095,941 | +€282,647 | +34.8% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | -€0 | -100% |
| Non-recurring operating income | 76A | €6,000 | - | -€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €257,435 | €298,936 | +€41,501 | +16.1% |
| Other operating charges | 640/8 | €3,884 | €7,260 | +€3,376 | +86.9% |
| Non-recurring operating charges | 66A | €1,472 | - | -€1,472 | |
| Gross operating margin | 9900 | €276,798 | €311,045 | +€34,247 | +12.4% |
| Operating profit (loss) | 9901 | €14,007 | €4,849 | -€9,158 | -65.4% |
| Financial income | 75/76B | €17 | €21 | +€4 | +21.5% |
| Recurring financial income | 75 | €17 | €21 | +€4 | +21.5% |
| Financial charges | 65/66B | €4,619 | €3,919 | -€699 | -15.1% |
| Recurring financial charges | 65 | €4,619 | €3,919 | -€699 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €9,405 | €950 | -€8,455 | -89.9% |
| Profit (loss) for the period | 9904 | €9,405 | €950 | -€8,455 | -89.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,405 | €950 | -€8,455 | -89.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.