KLS TEC: 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.
KLS TEC
Largest movements
- Receivables within one year -€19,749
down €19,749 (-53.8%), from €36,689 to €16,940
of which Trade receivables: -€15,911
- Tangible fixed assets -€17,669
down €17,669 (-4.6%), from €383,160 to €365,491
of which Leasing and similar rights: -€53,974
- Debts after one year -€59,328
down €59,328 (-29.0%), from €204,361 to €145,033
- Other debts +€14,357
up €14,357 (+9.2%), from €156,735 to €171,092
- Other operating charges -€14,939
down €14,939 (-92.4%), from €16,162 to €1,222
- Depreciation +€5,283
up €5,283 (+8.2%), from €64,525 to €69,808
- Gross operating margin +€4,976
up €4,976 (+6.0%), from €82,304 to €87,280
- Financial charges -€2,284
down €2,284 (-13.6%), from €16,753 to €14,470
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 | €425,394 | €386,503 | -€38,891 | -9.1% |
| Fixed assets | 21/28 | €383,160 | €365,491 | -€17,669 | -4.6% |
| Tangible fixed assets | 22/27 | €383,160 | €365,491 | -€17,669 | -4.6% |
| Land and buildings | 22 | €114,657 | €154,868 | +€40,211 | +35.1% |
| Plant, machinery and equipment | 23 | €47,238 | €45,587 | -€1,651 | -3.5% |
| Furniture and vehicles | 24 | €10,253 | €7,997 | -€2,256 | -22.0% |
| Leasing and similar rights | 25 | €211,013 | €157,039 | -€53,974 | -25.6% |
| Current assets | 29/58 | €42,234 | €21,012 | -€21,221 | -50.2% |
| Amounts receivable within one year | 40/41 | €36,689 | €16,940 | -€19,749 | -53.8% |
| Trade receivables | 40 | €32,850 | €16,940 | -€15,911 | -48.4% |
| Other amounts receivable | 41 | €3,838 | - | -€3,838 | |
| Cash at bank and in hand | 54/58 | €5,545 | €4,073 | -€1,472 | -26.5% |
| Total equity and liabilities | 10/49 | €425,394 | €386,503 | -€38,891 | -9.1% |
| Equity | 10/15 | -€16,792 | -€15,105 | +€1,687 | +10.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,379 | €15,379 | = | 0.0% |
| Distributable reserves | 133 | €15,379 | €15,379 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,771 | -€49,084 | +€1,687 | +3.3% |
| Amounts payable | 17/49 | €442,186 | €401,608 | -€40,577 | -9.2% |
| Amounts payable after more than one year | 17 | €204,361 | €145,033 | -€59,328 | -29.0% |
| Financial debts | 170/4 | €204,361 | €145,033 | -€59,328 | -29.0% |
| Amounts payable within one year | 42/48 | €237,825 | €256,575 | +€18,750 | +7.9% |
| Current portion of amounts payable after more than one year | 42 | €55,703 | €59,328 | +€3,625 | +6.5% |
| Trade debts | 44 | €25,230 | €24,342 | -€888 | -3.5% |
| Suppliers | 440/4 | €25,230 | €24,342 | -€888 | -3.5% |
| Taxes, remuneration and social security | 45 | €157 | €1,814 | +€1,657 | +1055.0% |
| Taxes | 450/3 | €157 | €814 | +€657 | +418.2% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €156,735 | €171,092 | +€14,357 | +9.2% |
| Non-recurring operating income | 76A | €7,586 | €2,043 | -€5,543 | -73.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,525 | €69,808 | +€5,283 | +8.2% |
| Other operating charges | 640/8 | €16,162 | €1,222 | -€14,939 | -92.4% |
| Gross operating margin | 9900 | €82,304 | €87,280 | +€4,976 | +6.0% |
| Operating profit (loss) | 9901 | €1,617 | €16,250 | +€14,632 | +904.6% |
| Financial income | 75/76B | - | €77 | +€77 | |
| Recurring financial income | 75 | - | €77 | +€77 | |
| Financial charges | 65/66B | €16,753 | €14,470 | -€2,284 | -13.6% |
| Recurring financial charges | 65 | €16,753 | €14,470 | -€2,284 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | -€15,136 | €1,857 | +€16,993 | |
| Income taxes | 67/77 | €157 | €170 | +€13 | +8.2% |
| Profit (loss) for the period | 9904 | -€15,293 | €1,687 | +€16,980 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,293 | €1,687 | +€16,980 |
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 11 October 2026 via checked.be.