Kärcher: 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.
What changed
Kärcher
NACE 46.620, Wholesale of machine tools
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€251,483
2024 · €1.1m-€897,181
Equity
€10.2m
2024 · €9.9m+€251,483
Cash
€30,903
2024 · €87,408-€56,504
Balance sheet total
€19.7m
2024 · €20.0m-€374,713
Largest movements
Assets
- Stocks and contracts -€415,139
down €415,139 (-14.7%), from €2.8m to €2.4m
Equity and liabilities
- Trade debts -€555,492
down €555,492 (-13.3%), from €4.2m to €3.6m
- Profit (loss) carried forward +€294,289
up €294,289 (+5.5%), from €5.4m to €5.7m
- Other debts -€271,510
down €271,510 (-14.5%), from €1.9m to €1.6m
- Tax, wage and social debts +€255,291
up €255,291 (+8.2%), from €3.1m to €3.4m
of which Taxes: +€563,280
Income statement
- Turnover -€5.8m
down €5.8m (-8.5%), from €68.6m to €62.8m
- Goods and materials -€4.5m
down €4.5m (-9.9%), from €45.1m to €40.6m
of which Change in stocks: decrease (increase): -€3.4m
- Other operating income +€1.9m
up €1.9m (+125.4%), from €1.5m to €3.4m
- Staff costs +€1.1m
up €1.1m (+9.7%), from €11.8m to €12.9m
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.
Result 2024
€1.1m
Turnover
-€5.8m
Other operating income
+€1.9m
Goods and materials
+€4.5m
Services and other goods
-€523,034
Staff costs
-€1.1m
Depreciation
-€133,430
Write-downs
+€265,710
Provisions
-€107,201
Other operating charges
-€318,435
Other operating items
+€10,683
Financial income
+€5,457
Financial charges
+€59,961
Taxes
+€405,223
Result 2025
€251,483
Cash bridge derived
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.
From operations
+€858,910
Investment
-€915,414
Financing
€0
Cash 2024
€87,408
From operations (derived)
+€858,910
Net result for the year
+€251,483
Depreciation
+€902,376
Stocks and contracts
+€415,139
Receivables within one year
-€8,694
Deferred charges and accrued income
-€75,199
Provisions
-€87,389
Trade debts
-€555,492
Tax, wage and social debts
+€255,291
Other debts
-€271,510
Accrued charges and deferred income
+€32,903
Investment (derived)
-€915,414
Investment in fixed assets (net)
-€915,414
Cash 2025
€30,903
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,031,912 | €19,657,198 | -€374,713 | -1.9% |
| Fixed assets | 21/28 | €9,402,698 | €9,415,736 | +€13,038 | +0.1% |
| Tangible fixed assets | 22/27 | €9,368,809 | €9,381,847 | +€13,038 | +0.1% |
| Land and buildings | 22 | €8,063,043 | €7,796,917 | -€266,126 | -3.3% |
| Plant, machinery and equipment | 23 | €648,500 | €827,862 | +€179,362 | +27.7% |
| Furniture and vehicles | 24 | €116,574 | €125,194 | +€8,620 | +7.4% |
| Other tangible fixed assets | 26 | €540,693 | €631,875 | +€91,182 | +16.9% |
| Financial fixed assets | 28 | €33,889 | €33,889 | = | 0.0% |
| Other financial fixed assets | 284/8 | €33,889 | €33,889 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €33,889 | €33,889 | = | 0.0% |
| Current assets | 29/58 | €10,629,213 | €10,241,462 | -€387,751 | -3.6% |
| Stocks and contracts in progress | 3 | €2,825,743 | €2,410,604 | -€415,139 | -14.7% |
| Stocks | 30/36 | €2,825,743 | €2,410,604 | -€415,139 | -14.7% |
| Goods purchased for resale | 34 | €2,825,743 | €2,410,604 | -€415,139 | -14.7% |
| Amounts receivable within one year | 40/41 | €7,657,623 | €7,666,317 | +€8,694 | +0.1% |
| Trade receivables | 40 | €7,356,781 | €7,297,622 | -€59,158 | -0.8% |
| Other amounts receivable | 41 | €300,842 | €368,694 | +€67,852 | +22.6% |
| Cash at bank and in hand | 54/58 | €87,408 | €30,903 | -€56,504 | -64.6% |
| Deferred charges and accrued income | 490/1 | €58,440 | €133,638 | +€75,199 | +128.7% |
| Total equity and liabilities | 10/49 | €20,031,912 | €19,657,198 | -€374,713 | -1.9% |
| Equity | 10/15 | €9,926,902 | €10,178,385 | +€251,483 | +2.5% |
| Contributions | 10/11 | €624,065 | €624,065 | = | 0.0% |
| Capital | 10 | €624,065 | €624,065 | = | 0.0% |
| Issued capital | 100 | €624,065 | €624,065 | = | 0.0% |
| Reserves | 13 | €3,917,287 | €3,874,481 | -€42,806 | -1.1% |
| Non-distributable reserves | 130/1 | €87,187 | €87,187 | = | 0.0% |
| Legal reserve | 130 | €87,187 | €87,187 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,104,815 | €1,062,010 | -€42,806 | -3.9% |
| Distributable reserves | 133 | €2,725,285 | €2,725,285 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,385,551 | €5,679,839 | +€294,289 | +5.5% |
| Provisions and deferred taxes | 16 | €910,539 | €823,151 | -€87,389 | -9.6% |
| Provisions for liabilities and charges | 160/5 | €569,284 | €496,164 | -€73,120 | -12.8% |
| Other liabilities and charges | 164/5 | €569,284 | €496,164 | -€73,120 | -12.8% |
| Deferred taxes | 168 | €341,256 | €326,987 | -€14,269 | -4.2% |
| Amounts payable | 17/49 | €9,194,470 | €8,655,663 | -€538,807 | -5.9% |
| Amounts payable within one year | 42/48 | €9,185,676 | €8,613,965 | -€571,711 | -6.2% |
| Trade debts | 44 | €4,181,871 | €3,626,380 | -€555,492 | -13.3% |
| Suppliers | 440/4 | €4,181,871 | €3,626,380 | -€555,492 | -13.3% |
| Taxes, remuneration and social security | 45 | €3,131,501 | €3,386,792 | +€255,291 | +8.2% |
| Taxes | 450/3 | - | €563,280 | +€563,280 | |
| Remuneration and social security | 454/9 | €3,131,501 | €2,823,512 | -€307,989 | -9.8% |
| Other amounts payable | 47/48 | €1,872,304 | €1,600,794 | -€271,510 | -14.5% |
| Accrued charges and deferred income | 492/3 | €8,794 | €41,697 | +€32,903 | +374.1% |
| Operating income | 70/76A | €70,134,273 | €66,239,562 | -€3.9m | -5.6% |
| Turnover | 70 | €68,606,542 | €62,798,638 | -€5.8m | -8.5% |
| Other operating income | 74 | €1,525,438 | €3,438,108 | +€1.9m | +125.4% |
| Non-recurring operating income | 76A | €2,293 | €2,816 | +€523 | +22.8% |
| Operating charges | 60/66A | €68,062,100 | €65,535,211 | -€2.5m | -3.7% |
| Goods for resale, raw materials and consumables | 60 | €45,077,757 | €40,606,489 | -€4.5m | -9.9% |
| Purchases | 600/8 | €41,269,439 | €40,167,907 | -€1.1m | -2.7% |
| Change in stocks: decrease (increase) | 609 | €3,808,318 | €438,583 | -€3.4m | -88.5% |
| Services and other goods | 61 | €10,484,982 | €11,008,015 | +€523,034 | +5.0% |
| Remuneration, social security and pensions | 62 | €11,760,060 | €12,898,210 | +€1.1m | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €768,946 | €902,376 | +€133,430 | +17.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €29,290 | -€236,420 | -€265,710 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€180,321 | -€73,120 | +€107,201 | +59.5% |
| Other operating charges | 640/8 | €97,006 | €415,440 | +€318,435 | +328.3% |
| Non-recurring operating charges | 66A | €24,380 | €14,221 | -€10,159 | -41.7% |
| Operating profit (loss) | 9901 | €2,072,173 | €704,351 | -€1.4m | -66.0% |
| Financial income | 75/76B | €9,176 | €14,632 | +€5,457 | +59.5% |
| Recurring financial income | 75 | €9,176 | €14,632 | +€5,457 | +59.5% |
| Income from current assets | 751 | €6,129 | €6,274 | +€145 | +2.4% |
| Other financial income | 752/9 | €3,046 | €8,358 | +€5,312 | +174.4% |
| Financial charges | 65/66B | €365,967 | €306,006 | -€59,961 | -16.4% |
| Recurring financial charges | 65 | €365,967 | €306,006 | -€59,961 | -16.4% |
| Debt charges | 650 | €201,770 | €147,329 | -€54,441 | -27.0% |
| Other financial charges | 652/9 | €164,197 | €158,677 | -€5,520 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €1,715,382 | €412,978 | -€1.3m | -75.9% |
| Transfer from deferred taxes | 780 | €14,269 | €14,269 | = | 0.0% |
| Income taxes | 67/77 | €580,986 | €175,763 | -€405,223 | -69.7% |
| Taxes | 670/3 | €667,769 | €207,741 | -€460,027 | -68.9% |
| Tax adjustments and reversals of tax provisions | 77 | €86,782 | €31,978 | -€54,804 | -63.2% |
| Profit (loss) for the period | 9904 | €1,148,664 | €251,483 | -€897,181 | -78.1% |
| Transfer from tax-exempt reserves | 789 | €42,806 | €42,806 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,191,470 | €294,289 | -€897,181 | -75.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.