KAFTAN YOUMNA: 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.
KAFTAN YOUMNA
Largest movements
- Stocks and contracts +€31,031
up €31,031 (+22.5%), from €137,830 to €168,861
- Tax, wage and social debts +€18,593
up €18,593 (+86.2%), from €21,561 to €40,154
of which Taxes: +€9,650
- Trade debts +€9,942
up €9,942 (+7.0%), from €142,620 to €152,562
- Purchases and services -€61,266
down €61,266 (-22.0%), from €278,683 to €217,417
- Gross operating margin +€42,559
up €42,559 (+145%), from €29,316 to €71,875
- Staff costs +€25,240
up €25,240 (+61.5%), from €41,065 to €66,304
- Turnover -€18,472
down €18,472 (-6.0%), from €307,765 to €289,293
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.
Derived cash bridge
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 | €186,706 | €215,805 | +€29,099 | +15.6% |
| Fixed assets | 21/28 | €33,799 | €33,799 | = | 0.0% |
| Tangible fixed assets | 22/27 | €29,654 | €29,654 | = | 0.0% |
| Plant, machinery and equipment | 23 | €6,018 | €6,018 | = | 0.0% |
| Furniture and vehicles | 24 | €16,761 | €16,761 | = | 0.0% |
| Other tangible fixed assets | 26 | €6,874 | €6,874 | = | 0.0% |
| Financial fixed assets | 28 | €4,145 | €4,145 | = | 0.0% |
| Current assets | 29/58 | €152,908 | €182,006 | +€29,099 | +19.0% |
| Stocks and contracts in progress | 3 | €137,830 | €168,861 | +€31,031 | +22.5% |
| Stocks | 30/36 | €137,830 | €168,861 | +€31,031 | +22.5% |
| Cash at bank and in hand | 54/58 | €15,078 | €13,145 | -€1,932 | -12.8% |
| Total equity and liabilities | 10/49 | €186,706 | €215,805 | +€29,099 | +15.6% |
| Equity | 10/15 | €22,525 | €23,090 | +€564 | +2.5% |
| Contributions | 10/11 | €41,120 | €41,120 | = | 0.0% |
| Capital | 10 | €41,120 | €41,120 | = | 0.0% |
| Issued capital | 100 | €41,120 | €41,120 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,595 | -€18,030 | +€564 | +3.0% |
| Amounts payable | 17/49 | €164,181 | €192,715 | +€28,534 | +17.4% |
| Amounts payable within one year | 42/48 | €164,181 | €192,715 | +€28,534 | +17.4% |
| Trade debts | 44 | €142,620 | €152,562 | +€9,942 | +7.0% |
| Suppliers | 440/4 | €142,620 | €152,562 | +€9,942 | +7.0% |
| Taxes, remuneration and social security | 45 | €21,561 | €40,154 | +€18,593 | +86.2% |
| Taxes | 450/3 | €21,561 | €31,211 | +€9,650 | +44.8% |
| Remuneration and social security | 454/9 | - | €8,943 | +€8,943 | |
| Turnover | 70 | €307,765 | €289,293 | -€18,472 | -6.0% |
| Non-recurring operating income | 76A | €235 | - | -€235 | |
| Goods, raw materials, services and sundry goods | 60/61 | €278,683 | €217,417 | -€61,266 | -22.0% |
| Remuneration, social security and pensions | 62 | €41,065 | €66,304 | +€25,240 | +61.5% |
| Other operating charges | 640/8 | €2,020 | €2,966 | +€946 | +46.8% |
| Gross operating margin | 9900 | €29,316 | €71,875 | +€42,559 | +145% |
| Operating profit (loss) | 9901 | -€13,768 | €2,605 | +€16,373 | |
| Financial charges | 65/66B | €490 | €306 | -€185 | -37.6% |
| Recurring financial charges | 65 | €490 | €306 | -€185 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,258 | €2,299 | +€16,558 | |
| Income taxes | 67/77 | - | €1,735 | +€1,735 | |
| Profit (loss) for the period | 9904 | -€14,258 | €564 | +€14,823 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,258 | €564 | +€14,823 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.