Klusconcept: 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.
Klusconcept
Largest movements
- Tangible fixed assets -€8,069
down €8,069 (-51.2%), from €15,752 to €7,683
of which Furniture and vehicles: -€5,420
- Receivables within one year +€6,981
up €6,981 (+216%), from €3,233 to €10,213
of which Trade receivables: +€3,684
- Cash -€631
down €631 (-49.3%), from €1,281 to €650
mainly Receivables within one year (-€6,981) and Other debts (-€5,666)
- Profit (loss) carried forward +€12,037
up €12,037 (+58.1%), from -€20,715 to -€8,678
- Other debts -€5,666
down €5,666 (-27.9%), from €20,285 to €14,619
- Debts after one year -€5,000
down €5,000 (-44.3%), from €11,275 to €6,275
- Tax, wage and social debts -€1,863
down €1,863 (-66.2%), from €2,814 to €951
- Current portion of long-term debt -€1,500
down €1,500 (-100%), from €1,500 to €0
- Gross operating margin +€27,702
up €27,702, from -€5,344 to €22,358
- Depreciation -€300
down €300 (-3.3%), from €9,017 to €8,717
- Financial charges +€273
up €273 (+129%), from €212 to €484
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.
Derived cash bridge
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 | €22,259 | €20,596 | -€1,663 | -7.5% |
| Fixed assets | 21/28 | €15,752 | €7,683 | -€8,069 | -51.2% |
| Tangible fixed assets | 22/27 | €15,752 | €7,683 | -€8,069 | -51.2% |
| Plant, machinery and equipment | 23 | €5,817 | €3,522 | -€2,295 | -39.5% |
| Furniture and vehicles | 24 | €7,859 | €2,439 | -€5,420 | -69.0% |
| Other tangible fixed assets | 26 | €2,077 | €1,722 | -€354 | -17.1% |
| Current assets | 29/58 | €6,507 | €12,913 | +€6,406 | +98.5% |
| Amounts receivable within one year | 40/41 | €3,233 | €10,213 | +€6,981 | +216% |
| Trade receivables | 40 | €2,082 | €5,766 | +€3,684 | +177% |
| Other amounts receivable | 41 | €1,151 | €4,447 | +€3,297 | +286% |
| Cash at bank and in hand | 54/58 | €1,281 | €650 | -€631 | -49.3% |
| Deferred charges and accrued income | 490/1 | €1,993 | €2,050 | +€57 | +2.9% |
| Total equity and liabilities | 10/49 | €22,259 | €20,596 | -€1,663 | -7.5% |
| Equity | 10/15 | -€13,715 | -€1,678 | +€12,037 | +87.8% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,715 | -€8,678 | +€12,037 | +58.1% |
| Amounts payable | 17/49 | €35,973 | €22,274 | -€13,700 | -38.1% |
| Amounts payable after more than one year | 17 | €11,275 | €6,275 | -€5,000 | -44.3% |
| Financial debts | 170/4 | €11,275 | €6,275 | -€5,000 | -44.3% |
| Amounts payable within one year | 42/48 | €24,698 | €15,591 | -€9,107 | -36.9% |
| Current portion of amounts payable after more than one year | 42 | €1,500 | €0 | -€1,500 | -100% |
| Trade debts | 44 | €100 | €22 | -€78 | -78.4% |
| Suppliers | 440/4 | €100 | €22 | -€78 | -78.4% |
| Taxes, remuneration and social security | 45 | €2,814 | €951 | -€1,863 | -66.2% |
| Taxes | 450/3 | €2,814 | €951 | -€1,863 | -66.2% |
| Other amounts payable | 47/48 | €20,285 | €14,619 | -€5,666 | -27.9% |
| Accrued charges and deferred income | 492/3 | €0 | €408 | +€408 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,017 | €8,717 | -€300 | -3.3% |
| Other operating charges | 640/8 | €953 | €1,134 | +€181 | +19.0% |
| Gross operating margin | 9900 | -€5,344 | €22,358 | +€27,702 | |
| Operating profit (loss) | 9901 | -€15,314 | €12,507 | +€27,820 | |
| Financial income | 75/76B | €218 | €15 | -€203 | -93.3% |
| Recurring financial income | 75 | €218 | €15 | -€203 | -93.3% |
| Financial charges | 65/66B | €212 | €484 | +€273 | +129% |
| Recurring financial charges | 65 | €212 | €484 | +€273 | +129% |
| Profit (loss) for the period before taxes | 9903 | -€15,308 | €12,037 | +€27,344 | |
| Profit (loss) for the period | 9904 | -€15,308 | €12,037 | +€27,344 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,308 | €12,037 | +€27,344 |
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 20 October 2026 via checked.be.