Kluswerken B & G: 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.
Kluswerken B & G
Largest movements
- Tangible fixed assets +€2,617
up €2,617 (+9.5%), from €27,467 to €30,084
of which Furniture and vehicles: +€4,645
- Receivables within one year -€2,068
down €2,068 (-40.6%), from €5,089 to €3,022
of which Other amounts receivable: -€1,228
- Cash -€1,247
down €1,247 (-99.4%), from €1,254 to €7
mainly Net result for the year (-€15,504) and Other debts (-€13,956)
- Deferred charges and accrued income -€1,069
down €1,069 (-18.7%), from €5,701 to €4,632
- Debts after one year +€30,315
up €30,315 (+351%), from €8,646 to €38,961
- Profit (loss) carried forward -€15,504
down €15,504 (-65.8%), from -€23,575 to -€39,080
- Other debts -€13,956
down €13,956 (-51.9%), from €26,871 to €12,915
- Trade debts -€1,232
down €1,232 (-10.7%), from €11,461 to €10,230
- Advances received -€765
no longer reported in 2025 (was €765)
- Gross operating margin +€9,928
up €9,928 (+65.7%), from -€15,109 to -€5,181
- Depreciation +€1,584
up €1,584 (+21.2%), from €7,457 to €9,041
- Financial charges +€269
up €269 (+74.0%), from €363 to €632
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 | €39,512 | €37,745 | -€1,767 | -4.5% |
| Fixed assets | 21/28 | €27,467 | €30,084 | +€2,617 | +9.5% |
| Tangible fixed assets | 22/27 | €27,467 | €30,084 | +€2,617 | +9.5% |
| Plant, machinery and equipment | 23 | €8,519 | €6,490 | -€2,028 | -23.8% |
| Furniture and vehicles | 24 | €18,948 | €23,594 | +€4,645 | +24.5% |
| Current assets | 29/58 | €12,045 | €7,661 | -€4,384 | -36.4% |
| Amounts receivable within one year | 40/41 | €5,089 | €3,022 | -€2,068 | -40.6% |
| Trade receivables | 40 | €3,165 | €2,325 | -€840 | -26.5% |
| Other amounts receivable | 41 | €1,924 | €697 | -€1,228 | -63.8% |
| Cash at bank and in hand | 54/58 | €1,254 | €7 | -€1,247 | -99.4% |
| Deferred charges and accrued income | 490/1 | €5,701 | €4,632 | -€1,069 | -18.7% |
| Total equity and liabilities | 10/49 | €39,512 | €37,745 | -€1,767 | -4.5% |
| Equity | 10/15 | -€13,990 | -€29,494 | -€15,504 | -111% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €4,586 | €4,586 | = | 0.0% |
| Distributable reserves | 133 | €4,586 | €4,586 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,575 | -€39,080 | -€15,504 | -65.8% |
| Amounts payable | 17/49 | €53,501 | €67,239 | +€13,737 | +25.7% |
| Amounts payable after more than one year | 17 | €8,646 | €38,961 | +€30,315 | +351% |
| Financial debts | 170/4 | €8,646 | €38,961 | +€30,315 | +351% |
| Amounts payable within one year | 42/48 | €44,855 | €28,277 | -€16,578 | -37.0% |
| Current portion of amounts payable after more than one year | 42 | €4,611 | €4,685 | +€74 | +1.6% |
| Trade debts | 44 | €11,461 | €10,230 | -€1,232 | -10.7% |
| Suppliers | 440/4 | €11,461 | €10,230 | -€1,232 | -10.7% |
| Advances received on contracts in progress | 46 | €765 | - | -€765 | |
| Taxes, remuneration and social security | 45 | €1,146 | €447 | -€699 | -61.0% |
| Taxes | 450/3 | €1,146 | €447 | -€699 | -61.0% |
| Other amounts payable | 47/48 | €26,871 | €12,915 | -€13,956 | -51.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,457 | €9,041 | +€1,584 | +21.2% |
| Other operating charges | 640/8 | €666 | €655 | -€11 | -1.7% |
| Gross operating margin | 9900 | -€15,109 | -€5,181 | +€9,928 | +65.7% |
| Operating profit (loss) | 9901 | -€23,232 | -€14,877 | +€8,355 | +36.0% |
| Financial income | 75/76B | €20 | €5 | -€15 | -75.0% |
| Recurring financial income | 75 | €20 | €5 | -€15 | -75.0% |
| Financial charges | 65/66B | €363 | €632 | +€269 | +74.0% |
| Recurring financial charges | 65 | €363 | €632 | +€269 | +74.0% |
| Profit (loss) for the period before taxes | 9903 | -€23,575 | -€15,504 | +€8,071 | +34.2% |
| Profit (loss) for the period | 9904 | -€23,575 | -€15,504 | +€8,071 | +34.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,575 | -€15,504 | +€8,071 | +34.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.