KESKISPAS: 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.
KESKISPAS
Largest movements
- Cash -€1,745
down €1,745 (-59.2%), from €2,946 to €1,201
mainly Net result for the year (-€1,673) and Other debts (-€427)
- Tangible fixed assets -€685
down €685 (-53.1%), from €1,290 to €606
- Receivables within one year +€350
up €350 (+32.7%), from €1,070 to €1,421
of which Trade receivables: +€363
- Profit (loss) carried forward -€1,673
down €1,673 (-49.5%), from -€3,383 to -€5,055
- Other debts -€427
down €427 (-9.6%), from €4,467 to €4,040
- Gross operating margin -€3,945
down €3,945, from €3,474 to -€471
- Other operating charges -€104
down €104 (-32.5%), from €321 to €217
- Financial charges +€59
up €59 (+24.6%), from €241 to €300
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 | €5,307 | €3,228 | -€2,079 | -39.2% |
| Fixed assets | 21/28 | €1,290 | €606 | -€685 | -53.1% |
| Tangible fixed assets | 22/27 | €1,290 | €606 | -€685 | -53.1% |
| Furniture and vehicles | 24 | €1,290 | €606 | -€685 | -53.1% |
| Current assets | 29/58 | €4,016 | €2,622 | -€1,395 | -34.7% |
| Amounts receivable within one year | 40/41 | €1,070 | €1,421 | +€350 | +32.7% |
| Trade receivables | 40 | €164 | €528 | +€363 | +220.9% |
| Other amounts receivable | 41 | €906 | €893 | -€13 | -1.4% |
| Cash at bank and in hand | 54/58 | €2,946 | €1,201 | -€1,745 | -59.2% |
| Total equity and liabilities | 10/49 | €5,307 | €3,228 | -€2,079 | -39.2% |
| Equity | 10/15 | €617 | -€1,055 | -€1,673 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,383 | -€5,055 | -€1,673 | -49.5% |
| Amounts payable | 17/49 | €4,689 | €4,283 | -€406 | -8.7% |
| Amounts payable within one year | 42/48 | €4,689 | €4,283 | -€406 | -8.7% |
| Trade debts | 44 | €0 | €21 | +€21 | |
| Suppliers | 440/4 | €0 | €21 | +€21 | |
| Taxes, remuneration and social security | 45 | €222 | €222 | = | 0.0% |
| Taxes | 450/3 | €222 | €222 | = | 0.0% |
| Other amounts payable | 47/48 | €4,467 | €4,040 | -€427 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €685 | €685 | = | 0.0% |
| Other operating charges | 640/8 | €321 | €217 | -€104 | -32.5% |
| Gross operating margin | 9900 | €3,474 | -€471 | -€3,945 | |
| Operating profit (loss) | 9901 | €2,468 | -€1,373 | -€3,841 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €241 | €300 | +€59 | +24.6% |
| Recurring financial charges | 65 | €241 | €300 | +€59 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | €2,227 | -€1,673 | -€3,900 | |
| Profit (loss) for the period | 9904 | €2,227 | -€1,673 | -€3,900 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,227 | -€1,673 | -€3,900 |
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 6 October 2026 via checked.be.