Si Klaro: 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.
Si Klaro
Largest movements
- Cash +€19,456
up €19,456 (+290.7%), from €6,693 to €26,149
mainly Net result for the year (+€20,499) and Tax, wage and social debts (+€8,103)
- Stocks and contracts +€5,023
up €5,023 (+56.4%), from €8,913 to €13,937
- Receivables within one year -€1,914
down €1,914 (-27.4%), from €6,990 to €5,076
- Formation expenses -€610
down €610 (-80.0%), from €762 to €152
- Reserves +€17,999
up €17,999 (+692.2%), from €2,600 to €20,599
- Trade debts -€9,020
down €9,020 (-66.3%), from €13,608 to €4,587
- Tax, wage and social debts +€8,103
up €8,103 (+209.2%), from €3,873 to €11,976
of which Taxes: +€6,664
- Other debts +€4,874
up €4,874 (+148.8%), from €3,276 to €8,151
- Gross operating margin +€19,800
up €19,800 (+279.5%), from €7,084 to €26,884
- Taxes +€3,913
up €3,913 (+495.3%), from €790 to €4,703
- Staff costs -€2,120
down €2,120 (-79.7%), from €2,660 to €539
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 | €23,358 | €45,314 | +€21,956 | +94.0% |
| Formation expenses | 20 | €762 | €152 | -€610 | -80.0% |
| Current assets | 29/58 | €22,596 | €45,161 | +€22,565 | +99.9% |
| Stocks and contracts in progress | 3 | €8,913 | €13,937 | +€5,023 | +56.4% |
| Stocks | 30/36 | €8,913 | €13,937 | +€5,023 | +56.4% |
| Amounts receivable within one year | 40/41 | €6,990 | €5,076 | -€1,914 | -27.4% |
| Trade receivables | 40 | €6,990 | €5,076 | -€1,914 | -27.4% |
| Cash at bank and in hand | 54/58 | €6,693 | €26,149 | +€19,456 | +290.7% |
| Total equity and liabilities | 10/49 | €23,358 | €45,314 | +€21,956 | +94.0% |
| Equity | 10/15 | €2,601 | €20,600 | +€17,999 | +691.9% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €2,600 | €20,599 | +€17,999 | +692.2% |
| Distributable reserves | 133 | €2,600 | €20,599 | +€17,999 | +692.2% |
| Amounts payable | 17/49 | €20,757 | €24,714 | +€3,957 | +19.1% |
| Amounts payable within one year | 42/48 | €20,757 | €24,714 | +€3,957 | +19.1% |
| Trade debts | 44 | €13,608 | €4,587 | -€9,020 | -66.3% |
| Suppliers | 440/4 | €13,608 | €4,587 | -€9,020 | -66.3% |
| Taxes, remuneration and social security | 45 | €3,873 | €11,976 | +€8,103 | +209.2% |
| Taxes | 450/3 | €3,473 | €10,137 | +€6,664 | +191.9% |
| Remuneration and social security | 454/9 | €400 | €1,839 | +€1,439 | +359.7% |
| Other amounts payable | 47/48 | €3,276 | €8,151 | +€4,874 | +148.8% |
| Remuneration, social security and pensions | 62 | €2,660 | €539 | -€2,120 | -79.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €610 | €610 | = | 0.0% |
| Other operating charges | 640/8 | €391 | €400 | +€9 | +2.2% |
| Gross operating margin | 9900 | €7,084 | €26,884 | +€19,800 | +279.5% |
| Operating profit (loss) | 9901 | €3,424 | €25,335 | +€21,911 | +640.0% |
| Financial income | 75/76B | €0 | €7 | +€7 | +17250.0% |
| Recurring financial income | 75 | €0 | €7 | +€7 | +17250.0% |
| Financial charges | 65/66B | €71 | €141 | +€70 | +99.3% |
| Recurring financial charges | 65 | €71 | €141 | +€70 | +99.3% |
| Profit (loss) for the period before taxes | 9903 | €3,353 | €25,202 | +€21,848 | +651.6% |
| Income taxes | 67/77 | €790 | €4,703 | +€3,913 | +495.3% |
| Profit (loss) for the period | 9904 | €2,563 | €20,499 | +€17,935 | +699.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,563 | €20,499 | +€17,935 | +699.7% |
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 9 October 2026 via checked.be.