Kabul: what changed
Two fiscal 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.
Kabul
Largest movements
- Receivables within one year +€31,167
up €31,167 (+230.7%), from €13,510 to €44,677
- Cash -€27,593
down €27,593 (-92.4%), from €29,869 to €2,276
mainly Receivables within one year (-€31,167) and Stocks and contracts (-€20,000)
- Stocks and contracts +€20,000
new in 2024: €20,000
- Profit (loss) carried forward +€13,927
up €13,927 (+270.2%), from €5,155 to €19,082
- Trade debts +€6,625
up €6,625 (+18.2%), from €36,457 to €43,082
- Tax, wage and social debts +€3,071
up €3,071 (+178.8%), from €1,718 to €4,789
- Purchases and services -€90,024
down €90,024 (-9.5%), from €949,285 to €859,261
- Turnover -€78,130
down €78,130 (-8.1%), from €959,692 to €881,562
- Gross operating margin +€11,894
up €11,894 (+114.3%), from €10,407 to €22,301
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,379 | €66,953 | +€23,574 | +54.3% |
| Current assets | 29/58 | €43,379 | €66,953 | +€23,574 | +54.3% |
| Stocks and contracts in progress | 3 | - | €20,000 | +€20,000 | |
| Stocks | 30/36 | - | €20,000 | +€20,000 | |
| Amounts receivable within one year | 40/41 | €13,510 | €44,677 | +€31,167 | +230.7% |
| Other amounts receivable | 41 | €13,510 | €44,677 | +€31,167 | +230.7% |
| Cash at bank and in hand | 54/58 | €29,869 | €2,276 | -€27,593 | -92.4% |
| Total equity and liabilities | 10/49 | €43,379 | €66,953 | +€23,574 | +54.3% |
| Equity | 10/15 | €5,155 | €19,082 | +€13,927 | +270.2% |
| Profit (loss) carried forward | 14 | €5,155 | €19,082 | +€13,927 | +270.2% |
| Amounts payable | 17/49 | €38,224 | €47,871 | +€9,647 | +25.2% |
| Amounts payable within one year | 42/48 | €38,224 | €47,871 | +€9,647 | +25.2% |
| Trade debts | 44 | €36,457 | €43,082 | +€6,625 | +18.2% |
| Suppliers | 440/4 | €36,457 | €43,082 | +€6,625 | +18.2% |
| Taxes, remuneration and social security | 45 | €1,718 | €4,789 | +€3,071 | +178.8% |
| Taxes | 450/3 | €1,718 | €4,789 | +€3,071 | +178.8% |
| Other amounts payable | 47/48 | €49 | - | -€49 | |
| Turnover | 70 | €959,692 | €881,562 | -€78,130 | -8.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €949,285 | €859,261 | -€90,024 | -9.5% |
| Other operating charges | 640/8 | €3,489 | €3,844 | +€355 | +10.2% |
| Gross operating margin | 9900 | €10,407 | €22,301 | +€11,894 | +114.3% |
| Operating profit (loss) | 9901 | €6,918 | €18,457 | +€11,539 | +166.8% |
| Financial income | 75/76B | €7 | €1,265 | +€1,258 | +19176.8% |
| Recurring financial income | 75 | €7 | €1,265 | +€1,258 | +19176.8% |
| Financial charges | 65/66B | €52 | €63 | +€11 | +20.5% |
| Recurring financial charges | 65 | €52 | €63 | +€11 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | €6,873 | €19,659 | +€12,786 | +186.0% |
| Income taxes | 67/77 | €1,718 | €5,731 | +€4,013 | +233.6% |
| Profit (loss) for the period | 9904 | €5,155 | €13,927 | +€8,773 | +170.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,155 | €13,927 | +€8,773 | +170.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.