'T KLOOSTERPAND: 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.
'T KLOOSTERPAND
Largest movements
- Receivables within one year +€165,016
new in 2025: €165,016
- Tangible fixed assets -€158,154
down €158,154 (-100%), from €158,154 to €0
- Cash +€67,618
up €67,618 (+231%), from €29,230 to €96,849
mainly Investment in fixed assets (net) (+€158,154) and Net result for the year (+€123,487)
- Reserves +€111,442
up €111,442 (+88.1%), from €126,537 to €237,979
of which Distributable reserves: +€129,786
- Tax, wage and social debts -€44,077
down €44,077 (-99.4%), from €44,363 to €286
- Profit (loss) carried forward +€12,045
up €12,045, from -€12,045 to €0
- Provisions -€4,446
down €4,446 (-47.1%), from €9,446 to €5,000
of which Deferred taxes: -€9,446
- Gross operating margin +€185,754
up €185,754, from -€3,914 to €181,840
- Taxes +€61,786
up €61,786 (+21,628%), from €286 to €62,071
- Depreciation -€6,857
down €6,857 (-100%), from €6,857 to €0
- Provisions +€5,000
new in 2025: €5,000
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 | €187,385 | €261,865 | +€74,480 | +39.7% |
| Fixed assets | 21/28 | €158,154 | €0 | -€158,154 | -100% |
| Tangible fixed assets | 22/27 | €158,154 | €0 | -€158,154 | -100% |
| Land and buildings | 22 | €158,154 | €0 | -€158,154 | -100% |
| Current assets | 29/58 | €29,230 | €261,865 | +€232,634 | +796% |
| Amounts receivable within one year | 40/41 | - | €165,016 | +€165,016 | |
| Other amounts receivable | 41 | - | €165,016 | +€165,016 | |
| Cash at bank and in hand | 54/58 | €29,230 | €96,849 | +€67,618 | +231% |
| Total equity and liabilities | 10/49 | €187,385 | €261,865 | +€74,480 | +39.7% |
| Equity | 10/15 | €133,092 | €256,579 | +€123,487 | +92.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €126,537 | €237,979 | +€111,442 | +88.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | €18,344 | €0 | -€18,344 | -100% |
| Distributable reserves | 133 | €106,333 | €236,119 | +€129,786 | +122% |
| Profit (loss) carried forward | 14 | -€12,045 | €0 | +€12,045 | |
| Provisions and deferred taxes | 16 | €9,446 | €5,000 | -€4,446 | -47.1% |
| Provisions for liabilities and charges | 160/5 | - | €5,000 | +€5,000 | |
| Other liabilities and charges | 164/5 | - | €5,000 | +€5,000 | |
| Deferred taxes | 168 | €9,446 | €0 | -€9,446 | -100% |
| Amounts payable | 17/49 | €44,848 | €286 | -€44,562 | -99.4% |
| Amounts payable within one year | 42/48 | €44,848 | €286 | -€44,562 | -99.4% |
| Taxes, remuneration and social security | 45 | €44,363 | €286 | -€44,077 | -99.4% |
| Taxes | 450/3 | €44,363 | €286 | -€44,077 | -99.4% |
| Other amounts payable | 47/48 | €485 | €0 | -€485 | -100% |
| Non-recurring operating income | 76A | - | €187,952 | +€187,952 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,857 | €0 | -€6,857 | -100% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €5,000 | +€5,000 | |
| Other operating charges | 640/8 | €2,174 | €1,422 | -€752 | -34.6% |
| Gross operating margin | 9900 | -€3,914 | €181,840 | +€185,754 | |
| Operating profit (loss) | 9901 | -€12,945 | €175,418 | +€188,363 | |
| Financial income | 75/76B | - | €740 | +€740 | |
| Recurring financial income | 75 | - | €740 | +€740 | |
| Financial charges | 65/66B | €77 | €45 | -€32 | -41.8% |
| Recurring financial charges | 65 | €77 | €45 | -€32 | -41.8% |
| Profit (loss) for the period before taxes | 9903 | -€13,022 | €176,113 | +€189,135 | |
| Transfer from deferred taxes | 780 | €429 | €9,446 | +€9,016 | +2,100% |
| Income taxes | 67/77 | €286 | €62,071 | +€61,786 | +21,628% |
| Profit (loss) for the period | 9904 | -€12,879 | €123,487 | +€136,366 | |
| Transfer from tax-exempt reserves | 789 | €834 | €18,344 | +€17,510 | +2,100% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,045 | €141,831 | +€153,876 |
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 17 October 2026 via checked.be.