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KARO-ENGINEERING: 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

KARO-ENGINEERING

BE 0535.619.053
NACE 70.200, Business and other management consultancy
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€16,213
2023 · €22,640-€6,427
Equity
€101,191
2023 · €96,977+€4,214
Cash
€5,824
2023 · €12,485-€6,661
Balance sheet total
€130,571
2023 · €125,121+€5,450

Largest movements

2023 to 2024
Assets
  • Receivables within one year +€24,985

    up €24,985 (+132.5%), from €18,851 to €43,836

    of which Trade receivables: +€12,881

  • Tangible fixed assets -€7,177

    down €7,177 (-19.1%), from €37,481 to €30,304

  • Receivables after one year -€6,750

    down €6,750 (-12.2%), from €55,464 to €48,714

  • Cash -€6,661

    down €6,661 (-53.4%), from €12,485 to €5,824

    mainly Receivables within one year (-€24,985) and Contributions, distributions and other (-€11,999)

Equity and liabilities
  • Profit (loss) carried forward +€16,214

    up €16,214 (+418.2%), from €3,877 to €20,091

  • Reserves -€12,000

    down €12,000 (-16.1%), from €74,500 to €62,500

  • Tax, wage and social debts +€5,247

    up €5,247 (+114.0%), from €4,604 to €9,851

    of which Taxes: +€4,425

  • Other debts -€2,500

    down €2,500 (-16.1%), from €15,500 to €13,000

  • Trade debts -€1,414

    down €1,414 (-26.0%), from €5,443 to €4,029

Income statement
  • Gross operating margin -€14,826

    down €14,826 (-31.7%), from €46,726 to €31,900

  • Taxes -€4,739

    down €4,739 (-43.6%), from €10,871 to €6,132

  • Staff costs -€3,850

    no longer reported in 2024 (was €3,850)

  • Other operating charges +€1,713

    up €1,713 (+205.4%), from €834 to €2,547

  • Financial charges -€1,641

    down €1,641 (-48.5%), from €3,383 to €1,742

From the 2023 result to the 2024 result

effect on the 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 2023 €22,640
Gross operating margin -€14,826
Staff costs +€3,850
Depreciation +€598
Other operating charges -€1,713
Financial income -€716
Financial charges +€1,641
Taxes +€4,739
Result 2024 €16,213

Cash bridge derived

cash 2023 to 2024

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.

From operations +€5,435
Investment €0
Financing -€12,096
Cash 2023 €12,485
Net result for the year +€16,213
Depreciation +€7,177
Receivables after one year +€6,750
Receivables within one year -€24,985
Deferred charges and accrued income -€1,053
Trade debts -€1,414
Tax, wage and social debts +€5,247
Other debts -€2,500
Current portion of long-term debt -€97
Contributions, distributions and other -€11,999
Cash 2024 €5,824
Every line side by side 43 lines
Line Code 2023 2024 Change %
Total assets 20/58 €125,121 €130,571 +€5,450 +4.4%
Fixed assets 21/28 €37,481 €30,304 -€7,177 -19.1%
Tangible fixed assets 22/27 €37,481 €30,304 -€7,177 -19.1%
Land and buildings 22 €10,306 €7,730 -€2,576 -25.0%
Furniture and vehicles 24 €3,264 €1,792 -€1,472 -45.1%
Other tangible fixed assets 26 €23,911 €20,782 -€3,129 -13.1%
Current assets 29/58 €87,640 €100,267 +€12,627 +14.4%
Amounts receivable after more than one year 29 €55,464 €48,714 -€6,750 -12.2%
Other amounts receivable 291 €55,464 €48,714 -€6,750 -12.2%
Amounts receivable within one year 40/41 €18,851 €43,836 +€24,985 +132.5%
Trade receivables 40 €2,304 €15,185 +€12,881 +559.1%
Other amounts receivable 41 €16,547 €28,651 +€12,104 +73.1%
Cash at bank and in hand 54/58 €12,485 €5,824 -€6,661 -53.4%
Deferred charges and accrued income 490/1 €840 €1,893 +€1,053 +125.4%
Total equity and liabilities 10/49 €125,121 €130,571 +€5,450 +4.4%
Equity 10/15 €96,977 €101,191 +€4,214 +4.3%
Contributions 10/11 €18,600 €18,600 = 0.0%
Reserves 13 €74,500 €62,500 -€12,000 -16.1%
Distributable reserves 133 €74,500 €62,500 -€12,000 -16.1%
Profit (loss) carried forward 14 €3,877 €20,091 +€16,214 +418.2%
Amounts payable 17/49 €28,144 €29,380 +€1,236 +4.4%
Amounts payable within one year 42/48 €28,144 €29,380 +€1,236 +4.4%
Current portion of amounts payable after more than one year 42 €2,597 €2,500 -€97 -3.7%
Trade debts 44 €5,443 €4,029 -€1,414 -26.0%
Suppliers 440/4 €5,443 €4,029 -€1,414 -26.0%
Taxes, remuneration and social security 45 €4,604 €9,851 +€5,247 +114.0%
Taxes 450/3 - €4,425 +€4,425
Remuneration and social security 454/9 €4,604 €5,426 +€822 +17.9%
Other amounts payable 47/48 €15,500 €13,000 -€2,500 -16.1%
Non-recurring operating income 76A €749 - -€749
Remuneration, social security and pensions 62 €3,850 - -€3,850
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €7,775 €7,177 -€598 -7.7%
Other operating charges 640/8 €834 €2,547 +€1,713 +205.4%
Gross operating margin 9900 €46,726 €31,900 -€14,826 -31.7%
Operating profit (loss) 9901 €34,267 €22,176 -€12,091 -35.3%
Financial income 75/76B €2,627 €1,911 -€716 -27.3%
Recurring financial income 75 €2,627 €1,911 -€716 -27.3%
Financial charges 65/66B €3,383 €1,742 -€1,641 -48.5%
Recurring financial charges 65 €3,383 €1,742 -€1,641 -48.5%
Profit (loss) for the period before taxes 9903 €33,511 €22,345 -€11,166 -33.3%
Income taxes 67/77 €10,871 €6,132 -€4,739 -43.6%
Profit (loss) for the period 9904 €22,640 €16,213 -€6,427 -28.4%
Profit (loss) for the period to be appropriated 9905 €22,640 €16,213 -€6,427 -28.4%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.