Kluuster: 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.
Kluuster
Largest movements
- Cash +€11,015
up €11,015 (+87.6%), from €12,572 to €23,587
mainly Net result for the year (+€17,171) and Other debts (+€3,448)
- Receivables within one year +€3,615
up €3,615 (+23.1%), from €15,669 to €19,283
of which Other amounts receivable: +€2,245
- Tangible fixed assets +€2,540
up €2,540 (+179.9%), from €1,412 to €3,953
of which Plant, machinery and equipment: +€2,717
- Reserves +€15,505
up €15,505 (+117.5%), from €13,192 to €28,698
- Other debts +€3,448
up €3,448 (+138.3%), from €2,494 to €5,942
- Trade debts -€1,951
down €1,951 (-47.6%), from €4,096 to €2,145
- Gross operating margin +€23,824
up €23,824 (+398.7%), from €5,975 to €29,799
- Taxes +€6,310
up €6,310 (+436.7%), from €1,445 to €7,755
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.
Cash bridge derived
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 | €30,496 | €47,591 | +€17,095 | +56.1% |
| Fixed assets | 21/28 | €1,412 | €3,953 | +€2,540 | +179.9% |
| Tangible fixed assets | 22/27 | €1,412 | €3,953 | +€2,540 | +179.9% |
| Plant, machinery and equipment | 23 | €605 | €3,322 | +€2,717 | +449.0% |
| Furniture and vehicles | 24 | €807 | €630 | -€177 | -21.9% |
| Current assets | 29/58 | €29,084 | €43,638 | +€14,554 | +50.0% |
| Amounts receivable within one year | 40/41 | €15,669 | €19,283 | +€3,615 | +23.1% |
| Trade receivables | 40 | €15,669 | €17,038 | +€1,370 | +8.7% |
| Other amounts receivable | 41 | - | €2,245 | +€2,245 | |
| Cash at bank and in hand | 54/58 | €12,572 | €23,587 | +€11,015 | +87.6% |
| Deferred charges and accrued income | 490/1 | €843 | €768 | -€75 | -8.9% |
| Total equity and liabilities | 10/49 | €30,496 | €47,591 | +€17,095 | +56.1% |
| Equity | 10/15 | €16,192 | €31,698 | +€15,505 | +95.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €13,192 | €28,698 | +€15,505 | +117.5% |
| Distributable reserves | 133 | €13,192 | €28,698 | +€15,505 | +117.5% |
| Amounts payable | 17/49 | €14,304 | €15,893 | +€1,590 | +11.1% |
| Amounts payable within one year | 42/48 | €14,304 | €15,893 | +€1,590 | +11.1% |
| Trade debts | 44 | €4,096 | €2,145 | -€1,951 | -47.6% |
| Suppliers | 440/4 | €4,096 | €2,145 | -€1,951 | -47.6% |
| Taxes, remuneration and social security | 45 | €7,714 | €7,807 | +€93 | +1.2% |
| Taxes | 450/3 | €5,614 | €6,707 | +€1,093 | +19.5% |
| Remuneration and social security | 454/9 | €2,100 | €1,100 | -€1,000 | -47.6% |
| Other amounts payable | 47/48 | €2,494 | €5,942 | +€3,448 | +138.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €774 | €858 | +€84 | +10.9% |
| Other operating charges | 640/8 | €874 | €1,165 | +€291 | +33.4% |
| Gross operating margin | 9900 | €5,975 | €29,799 | +€23,824 | +398.7% |
| Operating profit (loss) | 9901 | €4,328 | €27,776 | +€23,449 | +541.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -60.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -60.0% |
| Financial charges | 65/66B | €2,693 | €2,851 | +€158 | +5.8% |
| Recurring financial charges | 65 | €2,693 | €2,851 | +€158 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €1,635 | €24,926 | +€23,291 | +1424.6% |
| Income taxes | 67/77 | €1,445 | €7,755 | +€6,310 | +436.7% |
| Profit (loss) for the period | 9904 | €190 | €17,171 | +€16,981 | +8933.2% |
| Profit (loss) for the period to be appropriated | 9905 | €190 | €17,171 | +€16,981 | +8933.2% |
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 9 October 2026 via checked.be.