KLOOSTERHUYS: 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.
KLOOSTERHUYS
Largest movements
- Current investments -€4.3m
down €4.3m (-58.1%), from €7.5m to €3.1m
- Tangible fixed assets +€3.4m
up €3.4m (+27.7%), from €12.4m to €15.8m
of which Assets under construction and advance payments: +€4.2m
- Cash +€2.5m
up €2.5m (+320%), from €784,491 to €3.3m
mainly Current investments (+€4.3m) and Debts within one year (+€1.2m)
- Reserves +€4.3m
new in 2025: €4.3m
- Profit (loss) carried forward -€3.0m
no longer reported in 2025 (was €3.0m)
- Debts within one year +€1.2m
up €1.2m (+168%), from €743,797 to €2.0m
of which Trade debts: +€1.2m
- Debts after one year -€741,913
down €741,913 (-13.2%), from €5.6m to €4.9m
- Financial income +€664,790
up €664,790 (+1,065%), from €62,426 to €727,216
- Gross operating margin -€119,100
down €119,100 (-7.7%), from €1.6m to €1.4m
- Turnover -€65,922
down €65,922 (-9.8%), from €669,328 to €603,406
- Purchases and services +€24,222
up €24,222 (+269%), from €9,000 to €33,222
- Financial charges -€22,560
down €22,560 (-22.3%), from €101,354 to €78,794
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 | €20,812,727 | €22,551,272 | +€1.7m | +8.4% |
| Formation expenses | 20 | €1,409 | €604 | -€805 | -57.1% |
| Fixed assets | 21/28 | €12,378,778 | €15,807,707 | +€3.4m | +27.7% |
| Tangible fixed assets | 22/27 | €12,377,528 | €15,806,457 | +€3.4m | +27.7% |
| Land and buildings | 22 | €11,799,000 | €11,014,013 | -€784,987 | -6.7% |
| Assets under construction and advance payments | 27 | €578,528 | €4,792,444 | +€4.2m | +728% |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €8,432,540 | €6,742,961 | -€1.7m | -20.0% |
| Amounts receivable within one year | 40/41 | €152,898 | €205,161 | +€52,263 | +34.2% |
| Trade receivables | 40 | €130,168 | €205,111 | +€74,943 | +57.6% |
| Other amounts receivable | 41 | €22,730 | €50 | -€22,680 | -99.8% |
| Current investments | 50/53 | €7,480,195 | €3,136,399 | -€4.3m | -58.1% |
| Cash at bank and in hand | 54/58 | €784,491 | €3,297,081 | +€2.5m | +320% |
| Deferred charges and accrued income | 490/1 | €14,956 | €104,320 | +€89,364 | +598% |
| Total equity and liabilities | 10/49 | €20,812,727 | €22,551,272 | +€1.7m | +8.4% |
| Equity | 10/15 | €14,407,299 | €15,642,955 | +€1.2m | +8.6% |
| Contributions | 10/11 | €11,388,551 | €11,388,551 | = | 0.0% |
| Capital | 10 | €11,388,551 | €11,388,551 | = | 0.0% |
| Reserves | 13 | - | €4,252,953 | +€4.3m | |
| Profit (loss) carried forward | 14 | €3,015,847 | - | -€3.0m | |
| Investment grants | 15 | €2,901 | €1,451 | -€1,450 | -50.0% |
| Provisions and deferred taxes | 16 | €51,911 | €51,911 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €51,911 | €51,911 | = | 0.0% |
| Major repairs and maintenance | 162 | €51,911 | €51,911 | = | 0.0% |
| Amounts payable | 17/49 | €6,353,517 | €6,856,406 | +€502,889 | +7.9% |
| Amounts payable after more than one year | 17 | €5,601,347 | €4,859,434 | -€741,913 | -13.2% |
| Financial debts | 170/4 | €5,601,347 | €4,859,434 | -€741,913 | -13.2% |
| Amounts payable within one year | 42/48 | €743,797 | €1,990,525 | +€1.2m | +168% |
| Current portion of amounts payable after more than one year | 42 | €735,469 | €741,914 | +€6,445 | +0.9% |
| Trade debts | 44 | €6,530 | €1,217,368 | +€1.2m | +18,543% |
| Suppliers | 440/4 | €6,530 | €1,217,368 | +€1.2m | +18,543% |
| Taxes, remuneration and social security | 45 | - | €28,518 | +€28,518 | |
| Taxes | 450/3 | - | €28,518 | +€28,518 | |
| Accrued charges and deferred income | 492/3 | €8,373 | €6,447 | -€1,926 | -23.0% |
| Turnover | 70 | €669,328 | €603,406 | -€65,922 | -9.8% |
| Membership fees, donations, legacies and grants | 73 | €1,451 | €1,451 | = | 0.0% |
| Non-recurring operating income | 76A | €32,040 | - | -€32,040 | |
| Goods, raw materials, services and sundry goods | 60/61 | €9,000 | €33,222 | +€24,222 | +269% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €807,759 | €785,792 | -€21,967 | -2.7% |
| Other operating charges | 640/8 | €34,181 | €43,052 | +€8,871 | +26.0% |
| Non-recurring operating charges | 66A | €249,389 | - | -€249,389 | |
| Gross operating margin | 9900 | €1,550,439 | €1,431,339 | -€119,100 | -7.7% |
| Operating profit (loss) | 9901 | €459,110 | €602,495 | +€143,385 | +31.2% |
| Financial income | 75/76B | €62,426 | €727,216 | +€664,790 | +1,065% |
| Recurring financial income | 75 | €62,426 | €727,216 | +€664,790 | +1,065% |
| Financial charges | 65/66B | €101,354 | €78,794 | -€22,560 | -22.3% |
| Recurring financial charges | 65 | €101,354 | €78,794 | -€22,560 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €420,182 | €1,250,917 | +€830,735 | +198% |
| Income taxes | 67/77 | €21,842 | €13,811 | -€8,031 | -36.8% |
| Profit (loss) for the period | 9904 | €398,340 | €1,237,106 | +€838,766 | +211% |
| Profit (loss) for the period to be appropriated | 9905 | €398,340 | €1,237,106 | +€838,766 | +211% |
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 21 October 2026 via checked.be.