Klusman Peter: 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.
Klusman Peter
Largest movements
- Receivables within one year +€25,605
up €25,605 (+97.1%), from €26,373 to €51,977
of which Other amounts receivable: +€19,006
- Cash -€2,388
down €2,388 (-11.4%), from €20,872 to €18,484
mainly Receivables within one year (-€25,605) and Accrued charges and deferred income (-€5,961)
- Deferred charges and accrued income -€2,083
down €2,083 (-88.9%), from €2,343 to €260
- Reserves +€19,137
up €19,137 (+51.6%), from €37,115 to €56,252
- Accrued charges and deferred income -€5,961
down €5,961 (-100%), from €5,961 to €0
- Trade debts +€4,413
up €4,413 (+88.0%), from €5,015 to €9,427
- Tax, wage and social debts +€3,517
up €3,517 (+202%), from €1,739 to €5,257
- Gross operating margin +€17,507
up €17,507 (+277%), from €6,320 to €23,827
- Taxes +€6,665
up €6,665, from -€3,190 to €3,475
- Other operating charges -€593
down €593 (-40.2%), from €1,477 to €884
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 | €50,061 | €70,936 | +€20,875 | +41.7% |
| Fixed assets | 21/28 | €473 | €215 | -€258 | -54.5% |
| Tangible fixed assets | 22/27 | €473 | €215 | -€258 | -54.5% |
| Furniture and vehicles | 24 | €473 | €215 | -€258 | -54.5% |
| Current assets | 29/58 | €49,588 | €70,721 | +€21,133 | +42.6% |
| Amounts receivable within one year | 40/41 | €26,373 | €51,977 | +€25,605 | +97.1% |
| Trade receivables | 40 | €4,949 | €11,548 | +€6,599 | +133% |
| Other amounts receivable | 41 | €21,423 | €40,429 | +€19,006 | +88.7% |
| Cash at bank and in hand | 54/58 | €20,872 | €18,484 | -€2,388 | -11.4% |
| Deferred charges and accrued income | 490/1 | €2,343 | €260 | -€2,083 | -88.9% |
| Total equity and liabilities | 10/49 | €50,061 | €70,936 | +€20,875 | +41.7% |
| Equity | 10/15 | €37,115 | €56,252 | +€19,137 | +51.6% |
| Reserves | 13 | €37,115 | €56,252 | +€19,137 | +51.6% |
| Distributable reserves | 133 | €37,115 | €56,252 | +€19,137 | +51.6% |
| Amounts payable | 17/49 | €12,946 | €14,684 | +€1,738 | +13.4% |
| Amounts payable within one year | 42/48 | €6,986 | €14,684 | +€7,699 | +110% |
| Trade debts | 44 | €5,015 | €9,427 | +€4,413 | +88.0% |
| Suppliers | 440/4 | €5,015 | €9,427 | +€4,413 | +88.0% |
| Taxes, remuneration and social security | 45 | €1,739 | €5,257 | +€3,517 | +202% |
| Taxes | 450/3 | €1,739 | €5,257 | +€3,517 | +202% |
| Other amounts payable | 47/48 | €231 | €0 | -€231 | -100% |
| Accrued charges and deferred income | 492/3 | €5,961 | €0 | -€5,961 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €258 | €258 | = | 0.0% |
| Other operating charges | 640/8 | €1,477 | €884 | -€593 | -40.2% |
| Gross operating margin | 9900 | €6,320 | €23,827 | +€17,507 | +277% |
| Operating profit (loss) | 9901 | €4,585 | €22,685 | +€18,100 | +395% |
| Financial income | 75/76B | €0 | €0 | +€0 | +975% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +975% |
| Financial charges | 65/66B | €145 | €73 | -€72 | -49.6% |
| Recurring financial charges | 65 | €145 | €73 | -€72 | -49.6% |
| Profit (loss) for the period before taxes | 9903 | €4,440 | €22,612 | +€18,173 | +409% |
| Income taxes | 67/77 | -€3,190 | €3,475 | +€6,665 | |
| Profit (loss) for the period | 9904 | €7,630 | €19,137 | +€11,507 | +151% |
| Profit (loss) for the period to be appropriated | 9905 | €7,630 | €19,137 | +€11,507 | +151% |
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 17 October 2026 via checked.be.