KAR & FILS: 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.
KAR & FILS
Largest movements
- Tangible fixed assets +€2,281
new in 2024: €2,281
of which Other tangible fixed assets: +€1,329
- Cash +€938
up €938 (+4.8%), from €19,359 to €20,297
mainly Net result for the year (+€14,072) and Depreciation (+€217)
- Profit (loss) carried forward +€14,072
up €14,072 (+135%), from €10,433 to €24,504
- Other debts -€6,900
down €6,900 (-98.8%), from €6,983 to €83
- Tax, wage and social debts -€2,961
down €2,961 (-84.2%), from €3,515 to €554
- Trade debts -€1,076
down €1,076 (-94.6%), from €1,137 to €61
- Gross operating margin +€12,451
up €12,451 (+192%), from €6,477 to €18,928
- Taxes +€3,567
up €3,567 (+1,266%), from €282 to €3,849
- Depreciation +€217
new in 2024: €217
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 | €25,068 | €28,202 | +€3,135 | +12.5% |
| Fixed assets | 21/28 | - | €2,281 | +€2,281 | |
| Tangible fixed assets | 22/27 | - | €2,281 | +€2,281 | |
| Furniture and vehicles | 24 | - | €951 | +€951 | |
| Other tangible fixed assets | 26 | - | €1,329 | +€1,329 | |
| Current assets | 29/58 | €25,068 | €25,922 | +€854 | +3.4% |
| Stocks and contracts in progress | 3 | €4,965 | €4,800 | -€165 | -3.3% |
| Stocks | 30/36 | €4,965 | €4,800 | -€165 | -3.3% |
| Amounts receivable within one year | 40/41 | €128 | €210 | +€82 | +63.6% |
| Trade receivables | 40 | - | €46 | +€46 | |
| Other amounts receivable | 41 | €128 | €164 | +€35 | +27.5% |
| Cash at bank and in hand | 54/58 | €19,359 | €20,297 | +€938 | +4.8% |
| Deferred charges and accrued income | 490/1 | €615 | €615 | = | 0.0% |
| Total equity and liabilities | 10/49 | €25,068 | €28,202 | +€3,135 | +12.5% |
| Equity | 10/15 | €13,433 | €27,504 | +€14,072 | +105% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,433 | €24,504 | +€14,072 | +135% |
| Amounts payable | 17/49 | €11,635 | €698 | -€10,937 | -94.0% |
| Amounts payable within one year | 42/48 | €11,635 | €698 | -€10,937 | -94.0% |
| Trade debts | 44 | €1,137 | €61 | -€1,076 | -94.6% |
| Suppliers | 440/4 | €1,137 | €61 | -€1,076 | -94.6% |
| Taxes, remuneration and social security | 45 | €3,515 | €554 | -€2,961 | -84.2% |
| Taxes | 450/3 | €3,515 | €554 | -€2,961 | -84.2% |
| Other amounts payable | 47/48 | €6,983 | €83 | -€6,900 | -98.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €217 | +€217 | |
| Other operating charges | 640/8 | €524 | €556 | +€32 | +6.1% |
| Gross operating margin | 9900 | €6,477 | €18,928 | +€12,451 | +192% |
| Operating profit (loss) | 9901 | €5,953 | €18,155 | +€12,202 | +205% |
| Financial charges | 65/66B | €242 | €234 | -€8 | -3.3% |
| Recurring financial charges | 65 | €242 | €234 | -€8 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €5,711 | €17,921 | +€12,210 | +214% |
| Income taxes | 67/77 | €282 | €3,849 | +€3,567 | +1,266% |
| Profit (loss) for the period | 9904 | €5,429 | €14,072 | +€8,643 | +159% |
| Profit (loss) for the period to be appropriated | 9905 | €5,429 | €14,072 | +€8,643 | +159% |
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 16 October 2026 via checked.be.