KARA OGLAN: 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.
KARA OGLAN
Largest movements
- Stocks and contracts +€4,100
up €4,100 (+54.5%), from €7,520 to €11,620
- Receivables within one year +€2,500
up €2,500 (+8.4%), from €29,677 to €32,177
of which Trade receivables: +€1,752
- Cash +€2,264
up €2,264 (+83.2%), from €2,723 to €4,986
mainly Other debts (+€10,362) and Net result for the year (+€2,648)
- Financial fixed assets +€1,700
new in 2025: €1,700
- Tangible fixed assets -€524
no longer reported in 2025 (was €524)
- Other debts +€10,362
up €10,362 (+732%), from €1,416 to €11,778
- Tax, wage and social debts -€3,411
down €3,411 (-73.1%), from €4,669 to €1,258
- Profit (loss) carried forward +€2,430
up €2,430 (+338%), from €718 to €3,148
- Gross operating margin -€3,690
down €3,690 (-40.9%), from €9,021 to €5,330
- Other operating charges -€216
down €216 (-12.6%), from €1,716 to €1,500
- Financial charges -€195
down €195 (-55.1%), from €354 to €159
of which Financial charges: -€195
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 | €42,444 | €51,984 | +€9,539 | +22.5% |
| Fixed assets | 21/28 | €2,524 | €3,200 | +€676 | +26.8% |
| Intangible fixed assets | 21 | €2,000 | €1,500 | -€500 | -25.0% |
| Tangible fixed assets | 22/27 | €524 | - | -€524 | |
| Furniture and vehicles | 24 | €524 | - | -€524 | |
| Financial fixed assets | 28 | - | €1,700 | +€1,700 | |
| Current assets | 29/58 | €39,920 | €48,784 | +€8,864 | +22.2% |
| Stocks and contracts in progress | 3 | €7,520 | €11,620 | +€4,100 | +54.5% |
| Stocks | 30/36 | €7,520 | €11,620 | +€4,100 | +54.5% |
| Amounts receivable within one year | 40/41 | €29,677 | €32,177 | +€2,500 | +8.4% |
| Trade receivables | 40 | €29,253 | €31,005 | +€1,752 | +6.0% |
| Other amounts receivable | 41 | €424 | €1,172 | +€748 | +176% |
| Cash at bank and in hand | 54/58 | €2,723 | €4,986 | +€2,264 | +83.2% |
| Total equity and liabilities | 10/49 | €42,444 | €51,984 | +€9,539 | +22.5% |
| Equity | 10/15 | €2,718 | €5,148 | +€2,430 | +89.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €718 | €3,148 | +€2,430 | +338% |
| Amounts payable | 17/49 | €39,726 | €46,835 | +€7,109 | +17.9% |
| Amounts payable within one year | 42/48 | €39,726 | €46,835 | +€7,109 | +17.9% |
| Trade debts | 44 | €33,641 | €33,799 | +€158 | +0.5% |
| Suppliers | 440/4 | €33,641 | €33,799 | +€158 | +0.5% |
| Taxes, remuneration and social security | 45 | €4,669 | €1,258 | -€3,411 | -73.1% |
| Taxes | 450/3 | €4,669 | €1,258 | -€3,411 | -73.1% |
| Other amounts payable | 47/48 | €1,416 | €11,778 | +€10,362 | +732% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,024 | €1,024 | = | 0.0% |
| Other operating charges | 640/8 | €1,716 | €1,500 | -€216 | -12.6% |
| Gross operating margin | 9900 | €9,021 | €5,330 | -€3,690 | -40.9% |
| Operating profit (loss) | 9901 | €6,280 | €2,806 | -€3,474 | -55.3% |
| Financial income | 75/76B | €50 | - | -€50 | |
| Recurring financial income | 75 | €50 | - | -€50 | |
| Non-recurring financial income | 76B | €50 | - | -€50 | |
| Financial charges | 65/66B | €354 | €159 | -€195 | -55.1% |
| Recurring financial charges | 65 | €354 | €159 | -€195 | -55.1% |
| Non-recurring financial charges | 66B | €354 | €159 | -€195 | -55.1% |
| Profit (loss) for the period before taxes | 9903 | €5,977 | €2,648 | -€3,329 | -55.7% |
| Profit (loss) for the period | 9904 | €5,977 | €2,648 | -€3,329 | -55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,977 | €2,648 | -€3,329 | -55.7% |
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 16 October 2026 via checked.be.