KLS: 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.
KLS
Largest movements
- Cash +€5,485
up €5,485 (+799.0%), from €687 to €6,172
mainly Net result for the year (+€3,870) and Trade debts (+€750)
- Receivables within one year -€330
down €330 (-9.9%), from €3,334 to €3,004
of which Trade receivables: -€473
- Deferred charges and accrued income -€143
no longer reported in 2025 (was €143)
- Profit (loss) carried forward +€3,870
up €3,870 (+11.7%), from -€33,126 to -€29,257
- Trade debts +€750
up €750 (+457.4%), from €164 to €914
- Other debts +€388
up €388 (+3.6%), from €10,928 to €11,316
- Gross operating margin +€6,409
up €6,409 (+306.8%), from €2,089 to €8,498
- Other operating charges +€1,765
up €1,765 (+1987.6%), from €89 to €1,854
- Financial charges +€562
up €562 (+701.9%), from €80 to €642
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 | €4,164 | €9,176 | +€5,012 | +120.4% |
| Current assets | 29/58 | €4,164 | €9,176 | +€5,012 | +120.4% |
| Amounts receivable within one year | 40/41 | €3,334 | €3,004 | -€330 | -9.9% |
| Trade receivables | 40 | €3,003 | €2,530 | -€473 | -15.7% |
| Other amounts receivable | 41 | €331 | €474 | +€143 | +43.1% |
| Cash at bank and in hand | 54/58 | €687 | €6,172 | +€5,485 | +799.0% |
| Deferred charges and accrued income | 490/1 | €143 | - | -€143 | |
| Total equity and liabilities | 10/49 | €4,164 | €9,176 | +€5,012 | +120.4% |
| Equity | 10/15 | -€6,929 | -€3,059 | +€3,870 | +55.8% |
| Contributions | 10/11 | €26,198 | €26,198 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,126 | -€29,257 | +€3,870 | +11.7% |
| Amounts payable | 17/49 | €11,093 | €12,235 | +€1,142 | +10.3% |
| Amounts payable within one year | 42/48 | €11,092 | €12,235 | +€1,143 | +10.3% |
| Trade debts | 44 | €164 | €914 | +€750 | +457.4% |
| Suppliers | 440/4 | €164 | €914 | +€750 | +457.4% |
| Taxes, remuneration and social security | 45 | - | €6 | +€6 | |
| Taxes | 450/3 | - | €6 | +€6 | |
| Other amounts payable | 47/48 | €10,928 | €11,316 | +€388 | +3.6% |
| Accrued charges and deferred income | 492/3 | €1 | - | -€1 | |
| Other operating charges | 640/8 | €89 | €1,854 | +€1,765 | +1987.6% |
| Non-recurring operating charges | 66A | - | €2,133 | +€2,133 | |
| Gross operating margin | 9900 | €2,089 | €8,498 | +€6,409 | +306.8% |
| Operating profit (loss) | 9901 | €2,000 | €4,511 | +€2,511 | +125.6% |
| Financial charges | 65/66B | €80 | €642 | +€562 | +701.9% |
| Recurring financial charges | 65 | €80 | €642 | +€562 | +701.9% |
| Profit (loss) for the period before taxes | 9903 | €1,920 | €3,870 | +€1,950 | +101.5% |
| Profit (loss) for the period | 9904 | €1,920 | €3,870 | +€1,950 | +101.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,920 | €3,870 | +€1,950 | +101.5% |
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 2 October 2026 via checked.be.