KLUSPUNT SVEN: 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.
What changed
KLUSPUNT SVEN
NACE 33.120, Repair and maintenance of machinery
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€100,870
2024 · €51,483+€49,388
Equity
€282,716
2024 · €181,846+€100,870
Cash
€41,261
2024 · €116,505-€75,244
Balance sheet total
€980,033
2024 · €840,570+€139,463
Largest movements
Assets
- Receivables within one year +€208,949
up €208,949 (+451%), from €46,366 to €255,315
of which Trade receivables: +€142,359
- Cash -€75,244
down €75,244 (-64.6%), from €116,505 to €41,261
mainly Receivables within one year (-€208,949) and Investment in fixed assets (net) (-€42,581)
Equity and liabilities
- Reserves +€100,870
up €100,870 (+90.6%), from €111,335 to €212,205
of which Distributable reserves: +€100,870
- Tax, wage and social debts +€36,277
up €36,277 (+13,167%), from €276 to €36,553
of which Taxes: +€34,985
- Trade debts +€13,313
up €13,313 (+22.3%), from €59,824 to €73,137
of which Suppliers: +€13,313
Income statement
- Gross operating margin +€129,260
up €129,260 (+118%), from €109,680 to €238,941
- Taxes +€36,337
up €36,337 (+251%), from €14,476 to €50,813
- Depreciation +€23,230
up €23,230 (+172%), from €13,519 to €36,749
- Staff costs +€17,373
new in 2025: €17,373
- Financial charges +€10,733
up €10,733 (+80.1%), from €13,397 to €24,130
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.
Result 2024
€51,483
Gross operating margin
+€129,260
Staff costs
-€17,373
Depreciation
-€23,230
Other operating charges
+€6,129
Other operating items
+€1,648
Financial income
+€23
Financial charges
-€10,733
Taxes
-€36,337
Result 2025
€100,870
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€29,559
Investment
-€42,581
Financing
-€3,104
Cash 2024
€116,505
From operations (derived)
-€29,559
Net result for the year
+€100,870
Depreciation
+€36,749
Receivables within one year
-€208,949
Deferred charges and accrued income
+€73
Trade debts
+€13,313
Tax, wage and social debts
+€36,277
Other debts
-€7,894
Investment (derived)
-€42,581
Investment in fixed assets (net)
-€42,581
Financing
-€3,104
Debts after one year
-€1,315
Current portion of long-term debt
-€1,789
Cash 2025
€41,261
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €840,570 | €980,033 | +€139,463 | +16.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €675,657 | €681,489 | +€5,832 | +0.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €674,732 | €680,664 | +€5,932 | +0.9% |
| Land and buildings | 22 | €593,966 | €566,410 | -€27,555 | -4.6% |
| Plant, machinery and equipment | 23 | €8,040 | €31,121 | +€23,081 | +287% |
| Furniture and vehicles | 24 | €72,726 | €83,132 | +€10,406 | +14.3% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €925 | €825 | -€100 | -10.8% |
| Current assets | 29/58 | €164,913 | €298,544 | +€133,631 | +81.0% |
| Amounts receivable after more than one year | 29 | €0 | €0 | = | |
| Trade receivables | 290 | €0 | €0 | = | |
| Other amounts receivable | 291 | €0 | €0 | = | |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Stocks | 30/36 | €0 | €0 | = | |
| Contracts in progress | 37 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €46,366 | €255,315 | +€208,949 | +451% |
| Trade receivables | 40 | €40,114 | €182,473 | +€142,359 | +355% |
| Other amounts receivable | 41 | €6,253 | €72,842 | +€66,590 | +1,065% |
| Current investments | 50/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €116,505 | €41,261 | -€75,244 | -64.6% |
| Deferred charges and accrued income | 490/1 | €2,042 | €1,968 | -€73 | -3.6% |
| Total equity and liabilities | 10/49 | €840,570 | €980,033 | +€139,463 | +16.6% |
| Equity | 10/15 | €181,846 | €282,716 | +€100,870 | +55.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | €0 | = | |
| Reserves | 13 | €111,335 | €212,205 | +€100,870 | +90.6% |
| Non-distributable reserves | 130/1 | €0 | €0 | = | |
| Reserves not available under the articles | 1311 | €0 | €0 | = | |
| Own shares acquired | 1312 | €0 | €0 | = | |
| Financial assistance | 1313 | €0 | €0 | = | |
| Other | 1319 | €0 | €0 | = | |
| Tax-exempt reserves | 132 | €0 | €0 | = | |
| Distributable reserves | 133 | €111,335 | €212,205 | +€100,870 | +90.6% |
| Profit (loss) carried forward | 14 | €51,912 | €51,912 | = | 0.0% |
| Investment grants | 15 | €0 | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | €0 | = | |
| Provisions for liabilities and charges | 160/5 | €0 | €0 | = | |
| Pensions and similar obligations | 160 | €0 | €0 | = | |
| Taxes | 161 | €0 | €0 | = | |
| Major repairs and maintenance | 162 | €0 | €0 | = | |
| Environmental obligations | 163 | €0 | €0 | = | |
| Other liabilities and charges | 164/5 | €0 | €0 | = | |
| Deferred taxes | 168 | €0 | €0 | = | |
| Amounts payable | 17/49 | €658,724 | €697,317 | +€38,593 | +5.9% |
| Amounts payable after more than one year | 17 | €552,081 | €550,766 | -€1,315 | -0.2% |
| Financial debts | 170/4 | €552,081 | €550,766 | -€1,315 | -0.2% |
| Trade debts | 175 | €0 | €0 | = | |
| Advances received on contracts in progress | 176 | €0 | €0 | = | |
| Other amounts payable | 178/9 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €106,643 | €146,551 | +€39,908 | +37.4% |
| Current portion of amounts payable after more than one year | 42 | €34,121 | €32,331 | -€1,789 | -5.2% |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Other loans | 439 | €0 | €0 | = | |
| Trade debts | 44 | €59,824 | €73,137 | +€13,313 | +22.3% |
| Suppliers | 440/4 | €59,824 | €73,137 | +€13,313 | +22.3% |
| Bills of exchange payable | 441 | €0 | €0 | = | |
| Advances received on contracts in progress | 46 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €276 | €36,553 | +€36,277 | +13,167% |
| Taxes | 450/3 | €44 | €35,028 | +€34,985 | +80,388% |
| Remuneration and social security | 454/9 | €232 | €1,524 | +€1,292 | +557% |
| Other amounts payable | 47/48 | €12,423 | €4,530 | -€7,894 | -63.5% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Non-recurring operating income | 76A | €81,826 | €26,895 | -€54,931 | -67.1% |
| Remuneration, social security and pensions | 62 | - | €17,373 | +€17,373 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,519 | €36,749 | +€23,230 | +172% |
| Other operating charges | 640/8 | €15,216 | €9,086 | -€6,129 | -40.3% |
| Non-recurring operating charges | 66A | €1,648 | - | -€1,648 | |
| Gross operating margin | 9900 | €109,680 | €238,941 | +€129,260 | +118% |
| Operating profit (loss) | 9901 | €79,298 | €175,732 | +€96,435 | +122% |
| Financial income | 75/76B | €58 | €81 | +€23 | +40.5% |
| Recurring financial income | 75 | €58 | €81 | +€23 | +40.5% |
| Financial charges | 65/66B | €13,397 | €24,130 | +€10,733 | +80.1% |
| Recurring financial charges | 65 | €13,397 | €24,130 | +€10,733 | +80.1% |
| Profit (loss) for the period before taxes | 9903 | €65,958 | €151,683 | +€85,725 | +130% |
| Income taxes | 67/77 | €14,476 | €50,813 | +€36,337 | +251% |
| Profit (loss) for the period | 9904 | €51,483 | €100,870 | +€49,388 | +95.9% |
| Profit (loss) for the period to be appropriated | 9905 | €51,483 | €100,870 | +€49,388 | +95.9% |
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 24 October 2026 via checked.be.