KLUSWERKEN GIOVANNI: what changed
KLUSWERKEN GIOVANNI
Largest movements
- Cash +€52,713
up €52,713 (+125%), from €42,148 to €94,861
mainly Net result for the year (+€37,012) and Trade debts (+€27,087)
- Receivables within one year +€16,610
up €16,610 (+150%), from €11,058 to €27,668
of which Trade receivables: +€15,359
- Tangible fixed assets -€6,266
down €6,266 (-25.8%), from €24,288 to €18,023
of which Furniture and vehicles: -€5,275
- Trade debts +€27,087
up €27,087 (+482%), from €5,624 to €32,711
- Reserves +€20,000
new in 2025: €20,000
- Profit (loss) carried forward +€17,012
up €17,012 (+52.7%), from €32,260 to €49,272
- Tax, wage and social debts +€8,508
up €8,508 (+115%), from €7,412 to €15,920
- Debts after one year -€6,920
down €6,920 (-45.0%), from €15,378 to €8,458
- Gross operating margin +€28,142
up €28,142 (+93.6%), from €30,058 to €58,201
- Taxes +€7,783
up €7,783 (+194%), from €4,004 to €11,787
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,963 | €142,101 | +€63,138 | +80.0% |
| Fixed assets | 21/28 | €24,288 | €18,023 | -€6,266 | -25.8% |
| Tangible fixed assets | 22/27 | €24,288 | €18,023 | -€6,266 | -25.8% |
| Plant, machinery and equipment | 23 | €3,824 | €2,833 | -€991 | -25.9% |
| Furniture and vehicles | 24 | €20,464 | €15,190 | -€5,275 | -25.8% |
| Current assets | 29/58 | €54,674 | €124,078 | +€69,403 | +127% |
| Amounts receivable within one year | 40/41 | €11,058 | €27,668 | +€16,610 | +150% |
| Trade receivables | 40 | €9,250 | €24,609 | +€15,359 | +166% |
| Other amounts receivable | 41 | €1,807 | €3,059 | +€1,251 | +69.2% |
| Cash at bank and in hand | 54/58 | €42,148 | €94,861 | +€52,713 | +125% |
| Deferred charges and accrued income | 490/1 | €1,469 | €1,550 | +€80 | +5.5% |
| Total equity and liabilities | 10/49 | €78,963 | €142,101 | +€63,138 | +80.0% |
| Equity | 10/15 | €35,260 | €72,272 | +€37,012 | +105% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €20,000 | +€20,000 | |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €32,260 | €49,272 | +€17,012 | +52.7% |
| Amounts payable | 17/49 | €43,703 | €69,828 | +€26,126 | +59.8% |
| Amounts payable after more than one year | 17 | €15,378 | €8,458 | -€6,920 | -45.0% |
| Financial debts | 170/4 | €15,378 | €8,458 | -€6,920 | -45.0% |
| Amounts payable within one year | 42/48 | €28,325 | €61,371 | +€33,046 | +117% |
| Current portion of amounts payable after more than one year | 42 | €6,629 | €6,920 | +€291 | +4.4% |
| Trade debts | 44 | €5,624 | €32,711 | +€27,087 | +482% |
| Suppliers | 440/4 | €5,624 | €32,711 | +€27,087 | +482% |
| Taxes, remuneration and social security | 45 | €7,412 | €15,920 | +€8,508 | +115% |
| Taxes | 450/3 | €7,412 | €15,920 | +€8,508 | +115% |
| Other amounts payable | 47/48 | €8,660 | €5,820 | -€2,840 | -32.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,216 | €8,604 | +€387 | +4.7% |
| Other operating charges | 640/8 | €53 | - | -€53 | |
| Gross operating margin | 9900 | €30,058 | €58,201 | +€28,142 | +93.6% |
| Operating profit (loss) | 9901 | €21,789 | €49,597 | +€27,808 | +128% |
| Financial income | 75/76B | - | €72 | +€72 | |
| Recurring financial income | 75 | - | €72 | +€72 | |
| Financial charges | 65/66B | €1,161 | €871 | -€291 | -25.0% |
| Recurring financial charges | 65 | €1,161 | €871 | -€291 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €20,627 | €48,799 | +€28,171 | +137% |
| Income taxes | 67/77 | €4,004 | €11,787 | +€7,783 | +194% |
| Profit (loss) for the period | 9904 | €16,624 | €37,012 | +€20,388 | +123% |
| Profit (loss) for the period to be appropriated | 9905 | €16,624 | €37,012 | +€20,388 | +123% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.