VAN KLEEF: 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.
VAN KLEEF
Largest movements
- Receivables within one year +€447,762
up €447,762 (+36.6%), from €1.2m to €1.7m
of which Other amounts receivable: +€464,363
- Cash -€123,323
down €123,323 (-36.5%), from €337,874 to €214,551
mainly Receivables within one year (-€447,762) and Other debts (-€242,048)
- Debts after one year +€250,406
up €250,406 (+240.1%), from €104,297 to €354,703
- Other debts -€242,048
down €242,048 (-25.5%), from €950,599 to €708,551
- Profit (loss) carried forward +€173,710
up €173,710 (+34.8%), from €499,465 to €673,175
- Current portion of long-term debt +€82,869
up €82,869 (+62.0%), from €133,599 to €216,469
- Trade debts +€54,517
up €54,517 (+30.0%), from €181,892 to €236,409
- Gross operating margin -€163,219
down €163,219 (-14.2%), from €1.1m to €986,631
- Staff costs +€47,122
up €47,122 (+8.8%), from €534,439 to €581,561
- Taxes -€46,076
down €46,076 (-40.3%), from €114,381 to €68,305
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 | €1,982,820 | €2,297,709 | +€314,889 | +15.9% |
| Fixed assets | 21/28 | €344,284 | €332,770 | -€11,514 | -3.3% |
| Tangible fixed assets | 22/27 | €338,284 | €326,770 | -€11,514 | -3.4% |
| Land and buildings | 22 | €191,333 | €195,380 | +€4,047 | +2.1% |
| Plant, machinery and equipment | 23 | €36,945 | €28,285 | -€8,660 | -23.4% |
| Furniture and vehicles | 24 | €110,006 | €103,105 | -€6,901 | -6.3% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €1,638,536 | €1,964,940 | +€326,404 | +19.9% |
| Amounts receivable within one year | 40/41 | €1,223,873 | €1,671,635 | +€447,762 | +36.6% |
| Trade receivables | 40 | €37,404 | €20,803 | -€16,601 | -44.4% |
| Other amounts receivable | 41 | €1,186,469 | €1,650,832 | +€464,363 | +39.1% |
| Cash at bank and in hand | 54/58 | €337,874 | €214,551 | -€123,323 | -36.5% |
| Deferred charges and accrued income | 490/1 | €76,789 | €78,753 | +€1,965 | +2.6% |
| Total equity and liabilities | 10/49 | €1,982,820 | €2,297,709 | +€314,889 | +15.9% |
| Equity | 10/15 | €579,465 | €753,175 | +€173,710 | +30.0% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Capital | 10 | €80,000 | €80,000 | = | 0.0% |
| Issued capital | 100 | €80,000 | €80,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €499,465 | €673,175 | +€173,710 | +34.8% |
| Amounts payable | 17/49 | €1,403,355 | €1,544,534 | +€141,179 | +10.1% |
| Amounts payable after more than one year | 17 | €104,297 | €354,703 | +€250,406 | +240.1% |
| Financial debts | 170/4 | €104,297 | €354,703 | +€250,406 | +240.1% |
| Amounts payable within one year | 42/48 | €1,298,655 | €1,189,499 | -€109,156 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €133,599 | €216,469 | +€82,869 | +62.0% |
| Trade debts | 44 | €181,892 | €236,409 | +€54,517 | +30.0% |
| Suppliers | 440/4 | €181,892 | €236,409 | +€54,517 | +30.0% |
| Advances received on contracts in progress | 46 | €4,841 | €4,350 | -€491 | -10.1% |
| Taxes, remuneration and social security | 45 | €27,724 | €23,720 | -€4,004 | -14.4% |
| Taxes | 450/3 | €4,331 | €145 | -€4,186 | -96.7% |
| Remuneration and social security | 454/9 | €23,393 | €23,575 | +€182 | +0.8% |
| Other amounts payable | 47/48 | €950,599 | €708,551 | -€242,048 | -25.5% |
| Accrued charges and deferred income | 492/3 | €403 | €333 | -€70 | -17.4% |
| Remuneration, social security and pensions | 62 | €534,439 | €581,561 | +€47,122 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,925 | €86,780 | -€4,145 | -4.6% |
| Other operating charges | 640/8 | €50,809 | €42,115 | -€8,694 | -17.1% |
| Gross operating margin | 9900 | €1,149,850 | €986,631 | -€163,219 | -14.2% |
| Operating profit (loss) | 9901 | €473,677 | €276,175 | -€197,502 | -41.7% |
| Financial income | 75/76B | €32 | €172 | +€140 | +437.7% |
| Recurring financial income | 75 | €32 | €172 | +€140 | +437.7% |
| Financial charges | 65/66B | €34,731 | €34,332 | -€399 | -1.1% |
| Recurring financial charges | 65 | €34,731 | €34,332 | -€399 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €438,978 | €242,015 | -€196,963 | -44.9% |
| Income taxes | 67/77 | €114,381 | €68,305 | -€46,076 | -40.3% |
| Profit (loss) for the period | 9904 | €324,597 | €173,710 | -€150,887 | -46.5% |
| Profit (loss) for the period to be appropriated | 9905 | €324,597 | €173,710 | -€150,887 | -46.5% |
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 10 October 2026 via checked.be.