KLOS: 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.
KLOS
Largest movements
- Cash -€8,593
down €8,593 (-54.1%), from €15,877 to €7,284
mainly Advances received (-€22,000) and Net result for the year (-€20,540)
- Receivables within one year +€3,422
up €3,422 (+10.0%), from €34,169 to €37,591
of which Trade receivables: +€3,459
- Stocks and contracts +€2,134
up €2,134 (+6.3%), from €33,648 to €35,782
- Other debts +€38,757
up €38,757 (+57.4%), from €67,500 to €106,257
- Advances received -€22,000
no longer reported in 2025 (was €22,000)
- Profit (loss) carried forward -€20,540
down €20,540 (-9.5%), from -€217,254 to -€237,794
- Debts after one year -€3,400
down €3,400 (-2.3%), from €148,824 to €145,424
- Tax, wage and social debts +€1,767
up €1,767 (+48.8%), from €3,622 to €5,389
of which Remuneration and social security: +€906
- Staff costs -€4,288
no longer reported in 2025 (was €4,288)
- Gross operating margin -€2,153
down €2,153 (-15.7%), from -€13,724 to -€15,877
- Other operating charges -€1,108
down €1,108 (-30.1%), from €3,676 to €2,568
- Taxes +€510
up €510 (+142.3%), from €358 to €868
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 | €85,726 | €82,011 | -€3,715 | -4.3% |
| Fixed assets | 21/28 | €2,031 | €1,354 | -€677 | -33.3% |
| Tangible fixed assets | 22/27 | €2,031 | €1,354 | -€677 | -33.3% |
| Plant, machinery and equipment | 23 | €2,031 | €1,354 | -€677 | -33.3% |
| Current assets | 29/58 | €83,695 | €80,657 | -€3,038 | -3.6% |
| Stocks and contracts in progress | 3 | €33,648 | €35,782 | +€2,134 | +6.3% |
| Stocks | 30/36 | €33,648 | €35,782 | +€2,134 | +6.3% |
| Amounts receivable within one year | 40/41 | €34,169 | €37,591 | +€3,422 | +10.0% |
| Trade receivables | 40 | €34,129 | €37,588 | +€3,459 | +10.1% |
| Other amounts receivable | 41 | €40 | €2 | -€38 | -93.9% |
| Cash at bank and in hand | 54/58 | €15,877 | €7,284 | -€8,593 | -54.1% |
| Deferred charges and accrued income | 490/1 | €1 | - | -€1 | |
| Total equity and liabilities | 10/49 | €85,726 | €82,011 | -€3,715 | -4.3% |
| Equity | 10/15 | -€194,271 | -€214,812 | -€20,540 | -10.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,982 | €2,982 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,982 | €2,982 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,982 | €2,982 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€217,254 | -€237,794 | -€20,540 | -9.5% |
| Amounts payable | 17/49 | €279,997 | €296,823 | +€16,825 | +6.0% |
| Amounts payable after more than one year | 17 | €148,824 | €145,424 | -€3,400 | -2.3% |
| Financial debts | 170/4 | €148,824 | €145,424 | -€3,400 | -2.3% |
| Amounts payable within one year | 42/48 | €131,173 | €151,399 | +€20,225 | +15.4% |
| Current portion of amounts payable after more than one year | 42 | €2,400 | €2,400 | = | 0.0% |
| Trade debts | 44 | €35,651 | €37,353 | +€1,702 | +4.8% |
| Suppliers | 440/4 | €35,651 | €37,353 | +€1,702 | +4.8% |
| Advances received on contracts in progress | 46 | €22,000 | - | -€22,000 | |
| Taxes, remuneration and social security | 45 | €3,622 | €5,389 | +€1,767 | +48.8% |
| Taxes | 450/3 | €1,228 | €2,089 | +€860 | +70.0% |
| Remuneration and social security | 454/9 | €2,394 | €3,300 | +€906 | +37.9% |
| Other amounts payable | 47/48 | €67,500 | €106,257 | +€38,757 | +57.4% |
| Remuneration, social security and pensions | 62 | €4,288 | - | -€4,288 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €677 | €677 | = | 0.0% |
| Other operating charges | 640/8 | €3,676 | €2,568 | -€1,108 | -30.1% |
| Gross operating margin | 9900 | -€13,724 | -€15,877 | -€2,153 | -15.7% |
| Operating profit (loss) | 9901 | -€22,364 | -€19,121 | +€3,243 | +14.5% |
| Financial income | 75/76B | €4 | €0 | -€3 | -96.9% |
| Recurring financial income | 75 | €4 | €0 | -€3 | -96.9% |
| Financial charges | 65/66B | €466 | €551 | +€85 | +18.2% |
| Recurring financial charges | 65 | €466 | €551 | +€85 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | -€22,827 | -€19,673 | +€3,155 | +13.8% |
| Income taxes | 67/77 | €358 | €868 | +€510 | +142.3% |
| Profit (loss) for the period | 9904 | -€23,185 | -€20,540 | +€2,645 | +11.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,185 | -€20,540 | +€2,645 | +11.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.