Kelber Jan: 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.
Kelber Jan
Largest movements
- Cash +€22,948
up €22,948 (+103.1%), from €22,248 to €45,196
mainly Net result for the year (+€26,786) and Depreciation (+€7,704)
- Receivables within one year +€2,718
up €2,718 (+41.4%), from €6,565 to €9,283
of which Trade receivables: +€2,873
- Reserves +€26,786
up €26,786 (+118.7%), from €22,573 to €49,359
- Tax, wage and social debts -€1,220
down €1,220 (-30.5%), from €4,002 to €2,782
of which Taxes: -€1,232
- Gross operating margin +€14,025
up €14,025 (+48.1%), from €29,128 to €43,153
- Depreciation +€7,704
new in 2024: €7,704
- Taxes +€2,068
up €2,068 (+32.7%), from €6,332 to €8,399
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.
Cash bridge derived
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 | €29,618 | €55,430 | +€25,812 | +87.1% |
| Current assets | 29/58 | €29,618 | €55,430 | +€25,812 | +87.1% |
| Amounts receivable within one year | 40/41 | €6,565 | €9,283 | +€2,718 | +41.4% |
| Trade receivables | 40 | €6,151 | €9,024 | +€2,873 | +46.7% |
| Other amounts receivable | 41 | €414 | €259 | -€156 | -37.5% |
| Cash at bank and in hand | 54/58 | €22,248 | €45,196 | +€22,948 | +103.1% |
| Deferred charges and accrued income | 490/1 | €805 | €951 | +€146 | +18.2% |
| Total equity and liabilities | 10/49 | €29,618 | €55,430 | +€25,812 | +87.1% |
| Equity | 10/15 | €24,573 | €51,359 | +€26,786 | +109.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €22,573 | €49,359 | +€26,786 | +118.7% |
| Distributable reserves | 133 | €22,573 | €49,359 | +€26,786 | +118.7% |
| Amounts payable | 17/49 | €5,046 | €4,071 | -€974 | -19.3% |
| Amounts payable within one year | 42/48 | €4,889 | €3,921 | -€968 | -19.8% |
| Trade debts | 44 | €887 | €1,139 | +€252 | +28.4% |
| Suppliers | 440/4 | €887 | €1,139 | +€252 | +28.4% |
| Taxes, remuneration and social security | 45 | €4,002 | €2,782 | -€1,220 | -30.5% |
| Taxes | 450/3 | €2,132 | €899 | -€1,232 | -57.8% |
| Remuneration and social security | 454/9 | €1,870 | €1,883 | +€13 | +0.7% |
| Accrued charges and deferred income | 492/3 | €156 | €150 | -€6 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,704 | +€7,704 | |
| Other operating charges | 640/8 | €224 | €182 | -€42 | -18.7% |
| Gross operating margin | 9900 | €29,128 | €43,153 | +€14,025 | +48.1% |
| Operating profit (loss) | 9901 | €28,905 | €35,267 | +€6,363 | +22.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | - | €81 | +€81 | |
| Recurring financial charges | 65 | - | €81 | +€81 | |
| Profit (loss) for the period before taxes | 9903 | €28,905 | €35,186 | +€6,281 | +21.7% |
| Income taxes | 67/77 | €6,332 | €8,399 | +€2,068 | +32.7% |
| Profit (loss) for the period | 9904 | €22,573 | €26,786 | +€4,214 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,573 | €26,786 | +€4,214 | +18.7% |
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 2 October 2026 via checked.be.