KLYM: 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.
KLYM
Largest movements
- Cash -€33,258
down €33,258 (-47.7%), from €69,717 to €36,460
mainly Investment in fixed assets (net) (-€30,579) and Receivables within one year (-€23,858)
- Intangible fixed assets +€25,469
new in 2025: €25,469
- Receivables within one year +€23,858
up €23,858 (+727%), from €3,283 to €27,141
of which Trade receivables: +€23,428
- Tangible fixed assets -€1,876
down €1,876 (-20.7%), from €9,044 to €7,168
- Deferred charges and accrued income -€1,313
down €1,313 (-48.1%), from €2,731 to €1,419
- Reserves +€22,506
up €22,506 (+65.5%), from €34,340 to €56,846
- Accrued charges and deferred income -€11,000
no longer reported in 2025 (was €11,000)
- Tax, wage and social debts +€1,194
up €1,194 (+34.4%), from €3,472 to €4,666
of which Remuneration and social security: +€805
- Gross operating margin +€6,761
up €6,761 (+22.6%), from €29,926 to €36,687
- Depreciation +€4,714
up €4,714 (+208%), from €2,272 to €6,986
- Taxes -€2,156
down €2,156 (-28.9%), from €7,458 to €5,302
- Financial income -€642
down €642 (-63.6%), from €1,009 to €367
of which Non-recurring financial income: -€496
- Financial charges +€559
up €559 (+44.4%), from €1,261 to €1,820
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 | €84,775 | €97,656 | +€12,880 | +15.2% |
| Fixed assets | 21/28 | €9,044 | €32,637 | +€23,593 | +261% |
| Intangible fixed assets | 21 | - | €25,469 | +€25,469 | |
| Tangible fixed assets | 22/27 | €9,044 | €7,168 | -€1,876 | -20.7% |
| Furniture and vehicles | 24 | €9,044 | €7,168 | -€1,876 | -20.7% |
| Current assets | 29/58 | €75,732 | €65,019 | -€10,712 | -14.1% |
| Amounts receivable within one year | 40/41 | €3,283 | €27,141 | +€23,858 | +727% |
| Trade receivables | 40 | €3,283 | €26,711 | +€23,428 | +714% |
| Other amounts receivable | 41 | - | €430 | +€430 | |
| Cash at bank and in hand | 54/58 | €69,717 | €36,460 | -€33,258 | -47.7% |
| Deferred charges and accrued income | 490/1 | €2,731 | €1,419 | -€1,313 | -48.1% |
| Total equity and liabilities | 10/49 | €84,775 | €97,656 | +€12,880 | +15.2% |
| Equity | 10/15 | €52,940 | €75,446 | +€22,506 | +42.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34,340 | €56,846 | +€22,506 | +65.5% |
| Distributable reserves | 133 | €34,340 | €56,846 | +€22,506 | +65.5% |
| Amounts payable | 17/49 | €31,835 | €22,210 | -€9,625 | -30.2% |
| Amounts payable within one year | 42/48 | €20,835 | €22,210 | +€1,375 | +6.6% |
| Trade debts | 44 | €8,581 | €8,805 | +€224 | +2.6% |
| Suppliers | 440/4 | €8,581 | €8,805 | +€224 | +2.6% |
| Taxes, remuneration and social security | 45 | €3,472 | €4,666 | +€1,194 | +34.4% |
| Taxes | 450/3 | €2,972 | €3,361 | +€389 | +13.1% |
| Remuneration and social security | 454/9 | €500 | €1,305 | +€805 | +161% |
| Other amounts payable | 47/48 | €8,783 | €8,740 | -€43 | -0.5% |
| Accrued charges and deferred income | 492/3 | €11,000 | - | -€11,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,272 | €6,986 | +€4,714 | +208% |
| Other operating charges | 640/8 | €384 | €440 | +€56 | +14.5% |
| Gross operating margin | 9900 | €29,926 | €36,687 | +€6,761 | +22.6% |
| Operating profit (loss) | 9901 | €27,269 | €29,260 | +€1,991 | +7.3% |
| Financial income | 75/76B | €1,009 | €367 | -€642 | -63.6% |
| Recurring financial income | 75 | €513 | €367 | -€146 | -28.4% |
| Non-recurring financial income | 76B | €496 | - | -€496 | |
| Financial charges | 65/66B | €1,261 | €1,820 | +€559 | +44.4% |
| Recurring financial charges | 65 | €1,261 | €1,820 | +€559 | +44.4% |
| Profit (loss) for the period before taxes | 9903 | €27,018 | €27,808 | +€790 | +2.9% |
| Income taxes | 67/77 | €7,458 | €5,302 | -€2,156 | -28.9% |
| Profit (loss) for the period | 9904 | €19,560 | €22,506 | +€2,946 | +15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,560 | €22,506 | +€2,946 | +15.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.