KELEP TRANS: 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.
KELEP TRANS
Largest movements
- Tangible fixed assets +€4,459
up €4,459 (+27.5%), from €16,200 to €20,659
of which Land and buildings: +€20,659
- Deferred charges and accrued income +€4,255
up €4,255 (+372%), from €1,144 to €5,400
- Cash -€675
down €675 (-4.3%), from €15,610 to €14,935
mainly Investment in fixed assets (net) (-€14,787) and Deferred charges and accrued income (-€4,255)
- Trade debts +€6,097
up €6,097 (+148%), from €4,115 to €10,212
- Profit (loss) carried forward -€5,064
down €5,064 (-22.5%), from €22,534 to €17,470
- Tax, wage and social debts +€4,504
up €4,504 (+91.7%), from €4,912 to €9,415
of which Taxes: +€4,255
- Provisions +€3,000
new in 2024: €3,000
- Purchases and services +€154,779
new in 2024: €154,779
- Turnover +€10,571
up €10,571 (+8.2%), from €129,460 to €140,031
- Depreciation -€6,843
down €6,843 (-39.9%), from €17,171 to €10,328
- Financial charges -€4,162
down €4,162 (-75.9%), from €5,484 to €1,321
- Gross operating margin -€1,788
down €1,788 (-6.7%), from €26,870 to €25,082
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.
Derived cash bridge
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 | €45,077 | €53,291 | +€8,213 | +18.2% |
| Fixed assets | 21/28 | €16,200 | €20,659 | +€4,459 | +27.5% |
| Tangible fixed assets | 22/27 | €16,200 | €20,659 | +€4,459 | +27.5% |
| Land and buildings | 22 | - | €20,659 | +€20,659 | |
| Leasing and similar rights | 25 | €16,200 | - | -€16,200 | |
| Current assets | 29/58 | €28,877 | €32,631 | +€3,754 | +13.0% |
| Amounts receivable within one year | 40/41 | €12,123 | €12,297 | +€174 | +1.4% |
| Trade receivables | 40 | €12,123 | €12,297 | +€174 | +1.4% |
| Cash at bank and in hand | 54/58 | €15,610 | €14,935 | -€675 | -4.3% |
| Deferred charges and accrued income | 490/1 | €1,144 | €5,400 | +€4,255 | +372% |
| Total equity and liabilities | 10/49 | €45,077 | €53,291 | +€8,213 | +18.2% |
| Equity | 10/15 | €35,034 | €29,970 | -€5,064 | -14.5% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Capital | 10 | - | €12,500 | +€12,500 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Uncalled capital | 101 | - | €6,100 | +€6,100 | |
| Profit (loss) carried forward | 14 | €22,534 | €17,470 | -€5,064 | -22.5% |
| Provisions and deferred taxes | 16 | - | €3,000 | +€3,000 | |
| Provisions for liabilities and charges | 160/5 | - | €3,000 | +€3,000 | |
| Pensions and similar obligations | 160 | - | €3,000 | +€3,000 | |
| Amounts payable | 17/49 | €10,043 | €20,321 | +€10,277 | +102% |
| Amounts payable within one year | 42/48 | €10,042 | €20,321 | +€10,279 | +102% |
| Financial debts | 43 | €1,015 | €694 | -€322 | -31.7% |
| Credit institutions | 430/8 | €1,015 | €694 | -€322 | -31.7% |
| Trade debts | 44 | €4,115 | €10,212 | +€6,097 | +148% |
| Suppliers | 440/4 | €4,115 | €10,212 | +€6,097 | +148% |
| Taxes, remuneration and social security | 45 | €4,912 | €9,415 | +€4,504 | +91.7% |
| Taxes | 450/3 | €2,112 | €6,367 | +€4,255 | +202% |
| Remuneration and social security | 454/9 | €2,800 | €3,048 | +€248 | +8.9% |
| Accrued charges and deferred income | 492/3 | €1 | - | -€1 | |
| Turnover | 70 | €129,460 | €140,031 | +€10,571 | +8.2% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €154,779 | +€154,779 | |
| Remuneration, social security and pensions | 62 | €12 | - | -€12 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,171 | €10,328 | -€6,843 | -39.9% |
| Other operating charges | 640/8 | €11,647 | €12,529 | +€882 | +7.6% |
| Gross operating margin | 9900 | €26,870 | €25,082 | -€1,788 | -6.7% |
| Operating profit (loss) | 9901 | -€1,960 | €2,225 | +€4,185 | |
| Financial income | 75/76B | €0 | €2 | +€2 | +19,900% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +19,900% |
| Financial charges | 65/66B | €5,484 | €1,321 | -€4,162 | -75.9% |
| Recurring financial charges | 65 | €5,484 | €1,321 | -€4,162 | -75.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,444 | €905 | +€8,349 | |
| Income taxes | 67/77 | €3,600 | €2,969 | -€631 | -17.5% |
| Profit (loss) for the period | 9904 | -€11,044 | -€2,064 | +€8,980 | +81.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,044 | -€2,064 | +€8,980 | +81.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.