KLURIST: 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.
KLURIST
Largest movements
- Receivables within one year -€63,202
down €63,202 (-85.9%), from €73,581 to €10,379
of which Trade receivables: -€65,694
- Cash +€7,570
up €7,570 (+49.8%), from €15,191 to €22,761
mainly Receivables within one year (+€63,202) and Net result for the year (+€21,476)
- Reserves -€41,774
down €41,774 (-65.6%), from €63,640 to €21,866
- Tax, wage and social debts -€14,970
down €14,970 (-74.8%), from €20,025 to €5,055
of which Taxes: -€16,828
- Other debts +€929
up €929 (+35.4%), from €2,627 to €3,556
- Gross operating margin -€7,117
down €7,117 (-20.0%), from €35,525 to €28,407
- Taxes -€1,343
down €1,343 (-17.7%), from €7,601 to €6,258
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 | €88,772 | €33,632 | -€55,140 | -62.1% |
| Current assets | 29/58 | €88,772 | €33,632 | -€55,140 | -62.1% |
| Amounts receivable within one year | 40/41 | €73,581 | €10,379 | -€63,202 | -85.9% |
| Trade receivables | 40 | €73,281 | €7,587 | -€65,694 | -89.6% |
| Other amounts receivable | 41 | €300 | €2,792 | +€2,492 | +830.8% |
| Cash at bank and in hand | 54/58 | €15,191 | €22,761 | +€7,570 | +49.8% |
| Deferred charges and accrued income | 490/1 | - | €492 | +€492 | |
| Total equity and liabilities | 10/49 | €88,772 | €33,632 | -€55,140 | -62.1% |
| Equity | 10/15 | €65,640 | €23,866 | -€41,774 | -63.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €63,640 | €21,866 | -€41,774 | -65.6% |
| Distributable reserves | 133 | €63,640 | €21,866 | -€41,774 | -65.6% |
| Amounts payable | 17/49 | €23,132 | €9,766 | -€13,366 | -57.8% |
| Amounts payable within one year | 42/48 | €23,132 | €9,766 | -€13,366 | -57.8% |
| Trade debts | 44 | €480 | €1,155 | +€675 | +140.6% |
| Suppliers | 440/4 | €480 | €1,155 | +€675 | +140.6% |
| Taxes, remuneration and social security | 45 | €20,025 | €5,055 | -€14,970 | -74.8% |
| Taxes | 450/3 | €19,096 | €2,267 | -€16,828 | -88.1% |
| Remuneration and social security | 454/9 | €929 | €2,788 | +€1,859 | +200.0% |
| Other amounts payable | 47/48 | €2,627 | €3,556 | +€929 | +35.4% |
| Other operating charges | 640/8 | €429 | €438 | +€9 | +2.0% |
| Gross operating margin | 9900 | €35,525 | €28,407 | -€7,117 | -20.0% |
| Operating profit (loss) | 9901 | €35,096 | €27,969 | -€7,126 | -20.3% |
| Financial charges | 65/66B | €173 | €236 | +€63 | +36.5% |
| Recurring financial charges | 65 | €173 | €236 | +€63 | +36.5% |
| Profit (loss) for the period before taxes | 9903 | €34,923 | €27,734 | -€7,189 | -20.6% |
| Income taxes | 67/77 | €7,601 | €6,258 | -€1,343 | -17.7% |
| Profit (loss) for the period | 9904 | €27,322 | €21,476 | -€5,846 | -21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €27,322 | €21,476 | -€5,846 | -21.4% |
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.