KHEOPS: 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.
KHEOPS
Largest movements
- Tangible fixed assets -€20,049
down €20,049 (-4.0%), from €499,955 to €479,907
- Cash +€10,742
up €10,742 (+847.1%), from €1,268 to €12,010
mainly Depreciation (+€20,049) and Tax, wage and social debts (+€3,765)
- Debts after one year -€8,626
down €8,626 (-2.4%), from €352,479 to €343,853
- Turnover +€30,261
new in 2024: €30,261
- Purchases and services +€11,046
new in 2024: €11,046
- Financial charges -€5,773
down €5,773 (-96.0%), from €6,016 to €243
- Gross operating margin +€3,216
up €3,216 (+20.1%), from €15,999 to €19,215
- Other operating charges +€384
new in 2024: €384
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 | €501,224 | €491,917 | -€9,307 | -1.9% |
| Fixed assets | 21/28 | €499,955 | €479,907 | -€20,049 | -4.0% |
| Tangible fixed assets | 22/27 | €499,955 | €479,907 | -€20,049 | -4.0% |
| Land and buildings | 22 | €499,955 | €479,907 | -€20,049 | -4.0% |
| Current assets | 29/58 | €1,268 | €12,010 | +€10,742 | +847.1% |
| Cash at bank and in hand | 54/58 | €1,268 | €12,010 | +€10,742 | +847.1% |
| Total equity and liabilities | 10/49 | €501,224 | €491,917 | -€9,307 | -1.9% |
| Equity | 10/15 | -€91,783 | -€93,244 | -€1,461 | -1.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,983 | -€99,444 | -€1,461 | -1.5% |
| Amounts payable | 17/49 | €593,007 | €585,161 | -€7,846 | -1.3% |
| Amounts payable after more than one year | 17 | €352,479 | €343,853 | -€8,626 | -2.4% |
| Financial debts | 170/4 | €352,479 | €343,853 | -€8,626 | -2.4% |
| Amounts payable within one year | 42/48 | €240,527 | €241,307 | +€780 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €6,838 | €6,838 | = | 0.0% |
| Trade debts | 44 | €8,547 | €5,439 | -€3,108 | -36.4% |
| Suppliers | 440/4 | €8,547 | €5,439 | -€3,108 | -36.4% |
| Taxes, remuneration and social security | 45 | €23,140 | €26,905 | +€3,765 | +16.3% |
| Taxes | 450/3 | €23,140 | €26,905 | +€3,765 | +16.3% |
| Other amounts payable | 47/48 | €202,002 | €202,125 | +€123 | +0.1% |
| Turnover | 70 | - | €30,261 | +€30,261 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €11,046 | +€11,046 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,049 | €20,049 | = | 0.0% |
| Other operating charges | 640/8 | - | €384 | +€384 | |
| Gross operating margin | 9900 | €15,999 | €19,215 | +€3,216 | +20.1% |
| Operating profit (loss) | 9901 | -€4,049 | -€1,218 | +€2,831 | +69.9% |
| Financial charges | 65/66B | €6,016 | €243 | -€5,773 | -96.0% |
| Recurring financial charges | 65 | €6,016 | €243 | -€5,773 | -96.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,065 | -€1,461 | +€8,605 | +85.5% |
| Profit (loss) for the period | 9904 | -€10,065 | -€1,461 | +€8,605 | +85.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,065 | -€1,461 | +€8,605 | +85.5% |
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 30 September 2026 via checked.be.