KLUGER ENTERTAINMENT: 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.
KLUGER ENTERTAINMENT
Largest movements
- Receivables after one year -€31,500
down €31,500 (-55.3%), from €57,000 to €25,500
- Receivables within one year -€4,415
down €4,415 (-87.0%), from €5,074 to €659
of which Trade receivables: -€4,235
- Tangible fixed assets +€2,764
up €2,764 (+81.3%), from €3,398 to €6,162
of which Furniture and vehicles: +€3,270
- Deferred charges and accrued income +€1,290
up €1,290 (+17.7%), from €7,272 to €8,562
- Profit (loss) carried forward -€51,025
down €51,025 (-74.9%), from -€68,095 to -€119,120
- Debts after one year +€21,252
up €21,252 (+16.6%), from €127,821 to €149,073
- Trade debts -€2,391
down €2,391 (-28.6%), from €8,350 to €5,959
- Gross operating margin +€7,340
up €7,340 (+13.2%), from -€55,773 to -€48,433
- Financial income -€2,579
down €2,579 (-66.6%), from €3,875 to €1,296
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,076 | €40,925 | -€32,151 | -44.0% |
| Fixed assets | 21/28 | €3,398 | €6,162 | +€2,764 | +81.3% |
| Tangible fixed assets | 22/27 | €3,398 | €6,162 | +€2,764 | +81.3% |
| Furniture and vehicles | 24 | €2,892 | €6,162 | +€3,270 | +113% |
| Other tangible fixed assets | 26 | €506 | - | -€506 | |
| Current assets | 29/58 | €69,678 | €34,763 | -€34,915 | -50.1% |
| Amounts receivable after more than one year | 29 | €57,000 | €25,500 | -€31,500 | -55.3% |
| Other amounts receivable | 291 | €57,000 | €25,500 | -€31,500 | -55.3% |
| Amounts receivable within one year | 40/41 | €5,074 | €659 | -€4,415 | -87.0% |
| Trade receivables | 40 | €4,235 | - | -€4,235 | |
| Other amounts receivable | 41 | €839 | €659 | -€180 | -21.5% |
| Cash at bank and in hand | 54/58 | €332 | €42 | -€290 | -87.3% |
| Deferred charges and accrued income | 490/1 | €7,272 | €8,562 | +€1,290 | +17.7% |
| Total equity and liabilities | 10/49 | €73,076 | €40,925 | -€32,151 | -44.0% |
| Equity | 10/15 | -€63,095 | -€114,120 | -€51,025 | -80.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,095 | -€119,120 | -€51,025 | -74.9% |
| Amounts payable | 17/49 | €136,171 | €155,046 | +€18,875 | +13.9% |
| Amounts payable after more than one year | 17 | €127,821 | €149,073 | +€21,252 | +16.6% |
| Other amounts payable | 178/9 | €127,821 | €149,073 | +€21,252 | +16.6% |
| Amounts payable within one year | 42/48 | €8,350 | €5,973 | -€2,377 | -28.5% |
| Financial debts | 43 | - | €14 | +€14 | |
| Credit institutions | 430/8 | - | €14 | +€14 | |
| Trade debts | 44 | €8,350 | €5,959 | -€2,391 | -28.6% |
| Suppliers | 440/4 | €8,350 | €5,959 | -€2,391 | -28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,019 | €3,186 | +€167 | +5.5% |
| Other operating charges | 640/8 | €384 | €439 | +€55 | +14.3% |
| Gross operating margin | 9900 | -€55,773 | -€48,433 | +€7,340 | +13.2% |
| Operating profit (loss) | 9901 | -€59,176 | -€52,058 | +€7,118 | +12.0% |
| Financial income | 75/76B | €3,875 | €1,296 | -€2,579 | -66.6% |
| Recurring financial income | 75 | €3,875 | €1,296 | -€2,579 | -66.6% |
| Financial charges | 65/66B | €273 | €263 | -€10 | -3.5% |
| Recurring financial charges | 65 | €273 | €263 | -€10 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | -€55,574 | -€51,026 | +€4,548 | +8.2% |
| Income taxes | 67/77 | -€228 | - | +€228 | |
| Profit (loss) for the period | 9904 | -€55,346 | -€51,026 | +€4,320 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€55,346 | -€51,026 | +€4,320 | +7.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.