KHORASAN: 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.
KHORASAN
Largest movements
- Receivables within one year -€71,188
down €71,188 (-100.0%), from €71,193 to €5
of which Trade receivables: -€71,188
- Cash -€1,980
down €1,980 (-6.4%), from €31,136 to €29,156
mainly Other debts (-€75,261) and Trade debts (-€19,757)
- Other debts -€75,261
down €75,261 (-67.3%), from €111,853 to €36,593
- Trade debts -€19,757
down €19,757 (-69.4%), from €28,466 to €8,709
- Profit (loss) carried forward +€16,369
up €16,369 (+297%), from €5,516 to €21,885
- Tax, wage and social debts +€4,201
up €4,201 (+195%), from €2,153 to €6,354
- Gross operating margin +€25,116
up €25,116 (+35.5%), from €70,740 to €95,856
- Staff costs +€15,384
up €15,384 (+27.5%), from €56,001 to €71,386
- Depreciation -€6,536
down €6,536 (-63.0%), from €10,377 to €3,841
- Taxes +€3,160
up €3,160 (+303%), from €1,042 to €4,202
- Financial income -€1,160
no longer reported in 2023 (was €1,160)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,189 | €79,740 | -€74,449 | -48.3% |
| Fixed assets | 21/28 | €12,890 | €11,609 | -€1,281 | -9.9% |
| Tangible fixed assets | 22/27 | €6,890 | €5,609 | -€1,281 | -18.6% |
| Plant, machinery and equipment | 23 | €1,890 | €3,109 | +€1,219 | +64.5% |
| Furniture and vehicles | 24 | €5,000 | €2,500 | -€2,500 | -50.0% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €141,299 | €68,132 | -€73,167 | -51.8% |
| Stocks and contracts in progress | 3 | €38,971 | €38,971 | = | 0.0% |
| Stocks | 30/36 | €38,971 | €38,971 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €71,193 | €5 | -€71,188 | -100.0% |
| Trade receivables | 40 | €71,188 | €0 | -€71,188 | -100% |
| Other amounts receivable | 41 | €5 | €5 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €31,136 | €29,156 | -€1,980 | -6.4% |
| Total equity and liabilities | 10/49 | €154,189 | €79,740 | -€74,449 | -48.3% |
| Equity | 10/15 | €11,716 | €28,085 | +€16,369 | +140% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,516 | €21,885 | +€16,369 | +297% |
| Amounts payable | 17/49 | €142,473 | €51,655 | -€90,817 | -63.7% |
| Amounts payable within one year | 42/48 | €142,473 | €51,655 | -€90,817 | -63.7% |
| Trade debts | 44 | €28,466 | €8,709 | -€19,757 | -69.4% |
| Suppliers | 440/4 | €28,466 | €8,709 | -€19,757 | -69.4% |
| Taxes, remuneration and social security | 45 | €2,153 | €6,354 | +€4,201 | +195% |
| Taxes | 450/3 | €2,153 | €6,354 | +€4,201 | +195% |
| Other amounts payable | 47/48 | €111,853 | €36,593 | -€75,261 | -67.3% |
| Remuneration, social security and pensions | 62 | €56,001 | €71,386 | +€15,384 | +27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,377 | €3,841 | -€6,536 | -63.0% |
| Other operating charges | 640/8 | €469 | €0 | -€469 | -100% |
| Gross operating margin | 9900 | €70,740 | €95,856 | +€25,116 | +35.5% |
| Operating profit (loss) | 9901 | €3,892 | €20,629 | +€16,737 | +430% |
| Financial income | 75/76B | €1,160 | - | -€1,160 | |
| Recurring financial income | 75 | €1,160 | - | -€1,160 | |
| Financial charges | 65/66B | €1,028 | €58 | -€970 | -94.4% |
| Recurring financial charges | 65 | €1,028 | €58 | -€970 | -94.4% |
| Profit (loss) for the period before taxes | 9903 | €4,025 | €20,571 | +€16,546 | +411% |
| Income taxes | 67/77 | €1,042 | €4,202 | +€3,160 | +303% |
| Profit (loss) for the period | 9904 | €2,983 | €16,369 | +€13,386 | +449% |
| Profit (loss) for the period to be appropriated | 9905 | €2,983 | €16,369 | +€13,386 | +449% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.