KARAMAN MIGUEL: what changed
KARAMAN MIGUEL
Largest movements
- Cash +€74,000
up €74,000 (+2,329%), from €3,177 to €77,177
mainly Net result for the year (+€41,784) and Receivables within one year (+€27,806)
- Receivables within one year -€27,806
down €27,806 (-42.5%), from €65,395 to €37,589
- Tangible fixed assets -€2,502
down €2,502 (-9.8%), from €25,410 to €22,908
of which Furniture and vehicles: -€2,122
- Profit (loss) carried forward +€41,784
up €41,784 (+65.2%), from €64,038 to €105,821
- Tax, wage and social debts +€2,413
up €2,413 (+49.9%), from €4,839 to €7,252
- Purchases and services -€106,943
down €106,943 (-65.9%), from €162,325 to €55,382
- Turnover +€98,047
up €98,047 (+51.8%), from €189,358 to €287,405
- Gross operating margin +€28,350
up €28,350 (+105%), from €27,033 to €55,382
- Other operating charges +€3,227
up €3,227 (+133%), from €2,423 to €5,650
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,485 | €138,885 | +€44,400 | +47.0% |
| Fixed assets | 21/28 | €25,610 | €23,108 | -€2,502 | -9.8% |
| Tangible fixed assets | 22/27 | €25,410 | €22,908 | -€2,502 | -9.8% |
| Plant, machinery and equipment | 23 | €541 | €161 | -€380 | -70.3% |
| Furniture and vehicles | 24 | €24,869 | €22,748 | -€2,122 | -8.5% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €68,875 | €115,776 | +€46,901 | +68.1% |
| Stocks and contracts in progress | 3 | €303 | €1,011 | +€707 | +233% |
| Stocks | 30/36 | €303 | - | -€303 | |
| Contracts in progress | 37 | - | €1,011 | +€1,011 | |
| Amounts receivable within one year | 40/41 | €65,395 | €37,589 | -€27,806 | -42.5% |
| Other amounts receivable | 41 | €65,395 | €37,589 | -€27,806 | -42.5% |
| Cash at bank and in hand | 54/58 | €3,177 | €77,177 | +€74,000 | +2,329% |
| Total equity and liabilities | 10/49 | €94,485 | €138,885 | +€44,400 | +47.0% |
| Equity | 10/15 | €84,408 | €126,191 | +€41,784 | +49.5% |
| Contributions | 10/11 | €18,450 | €18,450 | = | 0.0% |
| Reserves | 13 | €1,920 | €1,920 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,920 | €1,920 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,920 | €1,920 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,038 | €105,821 | +€41,784 | +65.2% |
| Amounts payable | 17/49 | €10,077 | €12,693 | +€2,616 | +26.0% |
| Amounts payable within one year | 42/48 | €10,077 | €12,693 | +€2,616 | +26.0% |
| Trade debts | 44 | €5,238 | €4,655 | -€583 | -11.1% |
| Suppliers | 440/4 | €5,238 | €4,655 | -€583 | -11.1% |
| Taxes, remuneration and social security | 45 | €4,839 | €7,252 | +€2,413 | +49.9% |
| Taxes | 450/3 | €4,839 | €7,252 | +€2,413 | +49.9% |
| Other amounts payable | 47/48 | - | €787 | +€787 | |
| Turnover | 70 | €189,358 | €287,405 | +€98,047 | +51.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €162,325 | €55,382 | -€106,943 | -65.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,621 | €6,168 | +€1,547 | +33.5% |
| Other operating charges | 640/8 | €2,423 | €5,650 | +€3,227 | +133% |
| Non-recurring operating charges | 66A | - | €1,575 | +€1,575 | |
| Gross operating margin | 9900 | €27,033 | €55,382 | +€28,350 | +105% |
| Operating profit (loss) | 9901 | €19,988 | €41,988 | +€22,000 | +110% |
| Financial income | 75/76B | - | €25 | +€25 | |
| Recurring financial income | 75 | - | €25 | +€25 | |
| Financial charges | 65/66B | €202 | €230 | +€28 | +13.8% |
| Recurring financial charges | 65 | €202 | €230 | +€28 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | €19,786 | €41,784 | +€21,998 | +111% |
| Profit (loss) for the period | 9904 | €19,786 | €41,784 | +€21,998 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €19,786 | €41,784 | +€21,998 | +111% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.