KLOKPASA: 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.
KLOKPASA
Largest movements
- Tangible fixed assets -€37,053
down €37,053 (-30.8%), from €120,372 to €83,319
- Stocks and contracts -€36,040
down €36,040 (-36.0%), from €100,000 to €63,960
- Cash +€31,688
up €31,688 (+25.2%), from €125,592 to €157,280
mainly Net result for the year (+€58,379) and Depreciation (+€43,999)
- Receivables within one year +€20,980
up €20,980 (+2.7%), from €790,247 to €811,226
of which Trade receivables: +€15,127
- Debts after one year -€63,800
down €63,800 (-100%), from €63,800 to €0
- Reserves +€59,200
up €59,200 (+7.8%), from €754,470 to €813,670
of which Distributable reserves: +€59,200
- Current portion of long-term debt -€33,318
down €33,318 (-34.3%), from €97,118 to €63,800
- Trade debts +€30,960
up €30,960 (+23.1%), from €133,870 to €164,830
- Tax, wage and social debts -€20,251
down €20,251 (-28.2%), from €71,827 to €51,576
of which Remuneration and social security: -€22,878
- Gross operating margin +€131,005
up €131,005 (+27.3%), from €479,281 to €610,286
- Depreciation -€10,967
down €10,967 (-20.0%), from €54,966 to €43,999
- Taxes +€8,628
up €8,628, from -€718 to €7,910
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 | €1,144,109 | €1,124,804 | -€19,305 | -1.7% |
| Fixed assets | 21/28 | €124,498 | €85,498 | -€39,000 | -31.3% |
| Intangible fixed assets | 21 | €4,126 | €2,179 | -€1,947 | -47.2% |
| Tangible fixed assets | 22/27 | €120,372 | €83,319 | -€37,053 | -30.8% |
| Plant, machinery and equipment | 23 | €49,237 | €33,402 | -€15,836 | -32.2% |
| Furniture and vehicles | 24 | €23,062 | €15,389 | -€7,674 | -33.3% |
| Other tangible fixed assets | 26 | €48,072 | €34,529 | -€13,544 | -28.2% |
| Current assets | 29/58 | €1,019,611 | €1,039,306 | +€19,695 | +1.9% |
| Stocks and contracts in progress | 3 | €100,000 | €63,960 | -€36,040 | -36.0% |
| Stocks | 30/36 | €100,000 | €63,960 | -€36,040 | -36.0% |
| Amounts receivable within one year | 40/41 | €790,247 | €811,226 | +€20,980 | +2.7% |
| Trade receivables | 40 | €28,434 | €43,561 | +€15,127 | +53.2% |
| Other amounts receivable | 41 | €761,813 | €767,666 | +€5,853 | +0.8% |
| Cash at bank and in hand | 54/58 | €125,592 | €157,280 | +€31,688 | +25.2% |
| Deferred charges and accrued income | 490/1 | €3,772 | €6,839 | +€3,067 | +81.3% |
| Total equity and liabilities | 10/49 | €1,144,109 | €1,124,804 | -€19,305 | -1.7% |
| Equity | 10/15 | €775,366 | €833,745 | +€58,379 | +7.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €754,470 | €813,670 | +€59,200 | +7.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Other | 1319 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €752,470 | €811,670 | +€59,200 | +7.9% |
| Profit (loss) carried forward | 14 | €896 | €75 | -€821 | -91.6% |
| Amounts payable | 17/49 | €368,743 | €291,059 | -€77,684 | -21.1% |
| Amounts payable after more than one year | 17 | €63,800 | €0 | -€63,800 | -100% |
| Financial debts | 170/4 | €63,800 | €0 | -€63,800 | -100% |
| Amounts payable within one year | 42/48 | €304,840 | €287,178 | -€17,662 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €97,118 | €63,800 | -€33,318 | -34.3% |
| Financial debts | 43 | - | €3,371 | +€3,371 | |
| Credit institutions | 430/8 | - | €3,371 | +€3,371 | |
| Trade debts | 44 | €133,870 | €164,830 | +€30,960 | +23.1% |
| Suppliers | 440/4 | €133,870 | €164,830 | +€30,960 | +23.1% |
| Advances received on contracts in progress | 46 | €2,026 | €3,602 | +€1,576 | +77.8% |
| Taxes, remuneration and social security | 45 | €71,827 | €51,576 | -€20,251 | -28.2% |
| Taxes | 450/3 | €13,027 | €15,654 | +€2,627 | +20.2% |
| Remuneration and social security | 454/9 | €58,799 | €35,922 | -€22,878 | -38.9% |
| Accrued charges and deferred income | 492/3 | €103 | €3,881 | +€3,778 | +3,671% |
| Non-recurring operating income | 76A | €6,923 | €0 | -€6,923 | -100% |
| Remuneration, social security and pensions | 62 | €481,814 | €484,090 | +€2,276 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,966 | €43,999 | -€10,967 | -20.0% |
| Other operating charges | 640/8 | €4,339 | €3,937 | -€403 | -9.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €479,281 | €610,286 | +€131,005 | +27.3% |
| Operating profit (loss) | 9901 | -€61,838 | €78,261 | +€140,098 | |
| Financial income | 75/76B | €6,609 | €9,112 | +€2,503 | +37.9% |
| Recurring financial income | 75 | €6,609 | €9,112 | +€2,503 | +37.9% |
| Financial charges | 65/66B | €16,802 | €21,083 | +€4,282 | +25.5% |
| Recurring financial charges | 65 | €16,802 | €21,083 | +€4,282 | +25.5% |
| Profit (loss) for the period before taxes | 9903 | -€72,030 | €66,289 | +€138,319 | |
| Income taxes | 67/77 | -€718 | €7,910 | +€8,628 | |
| Profit (loss) for the period | 9904 | -€71,312 | €58,379 | +€129,691 | |
| Profit (loss) for the period to be appropriated | 9905 | -€71,312 | €58,379 | +€129,691 |
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 25 October 2026 via checked.be.