KHS TRADING: 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.
KHS TRADING
Largest movements
- Receivables within one year +€77,115
up €77,115 (+6,442%), from €1,197 to €78,312
- Stocks and contracts +€23,452
up €23,452 (+13.4%), from €174,580 to €198,032
- Cash +€20,612
up €20,612 (+110%), from €18,806 to €39,418
mainly Other debts (+€151,142) and Tax, wage and social debts (+€51,651)
- Other debts +€151,142
up €151,142 (+40,849%), from €370 to €151,512
- Trade debts -€125,075
down €125,075 (-91.4%), from €136,915 to €11,840
- Tax, wage and social debts +€51,651
up €51,651 (+226%), from €22,893 to €74,544
of which Taxes: +€52,815
- Profit (loss) carried forward +€43,461
up €43,461 (+123%), from €35,413 to €78,874
- Turnover -€409,833
no longer reported in 2024 (was €409,833)
- Purchases and services -€352,579
no longer reported in 2024 (was €352,579)
- Gross operating margin +€35,065
up €35,065 (+61.2%), from €57,255 to €92,320
- Taxes +€16,406
new in 2024: €16,406
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 | €195,591 | €316,770 | +€121,179 | +62.0% |
| Fixed assets | 21/28 | €1,008 | €1,008 | = | 0.0% |
| Intangible fixed assets | 21 | €1,008 | €1,008 | = | 0.0% |
| Current assets | 29/58 | €194,583 | €315,762 | +€121,179 | +62.3% |
| Stocks and contracts in progress | 3 | €174,580 | €198,032 | +€23,452 | +13.4% |
| Stocks | 30/36 | €174,580 | €198,032 | +€23,452 | +13.4% |
| Amounts receivable within one year | 40/41 | €1,197 | €78,312 | +€77,115 | +6,442% |
| Trade receivables | 40 | €1,197 | €78,312 | +€77,115 | +6,442% |
| Cash at bank and in hand | 54/58 | €18,806 | €39,418 | +€20,612 | +110% |
| Total equity and liabilities | 10/49 | €195,591 | €316,770 | +€121,179 | +62.0% |
| Equity | 10/15 | €35,413 | €78,874 | +€43,461 | +123% |
| Profit (loss) carried forward | 14 | €35,413 | €78,874 | +€43,461 | +123% |
| Amounts payable | 17/49 | €160,178 | €237,896 | +€77,718 | +48.5% |
| Amounts payable within one year | 42/48 | €160,178 | €237,896 | +€77,718 | +48.5% |
| Trade debts | 44 | €136,915 | €11,840 | -€125,075 | -91.4% |
| Suppliers | 440/4 | €136,915 | €11,840 | -€125,075 | -91.4% |
| Taxes, remuneration and social security | 45 | €22,893 | €74,544 | +€51,651 | +226% |
| Taxes | 450/3 | €15,716 | €68,531 | +€52,815 | +336% |
| Remuneration and social security | 454/9 | €7,177 | €6,013 | -€1,164 | -16.2% |
| Other amounts payable | 47/48 | €370 | €151,512 | +€151,142 | +40,849% |
| Turnover | 70 | €409,833 | - | -€409,833 | |
| Goods, raw materials, services and sundry goods | 60/61 | €352,579 | - | -€352,579 | |
| Remuneration, social security and pensions | 62 | €31,251 | €31,973 | +€722 | +2.3% |
| Other operating charges | 640/8 | €1,355 | €337 | -€1,018 | -75.1% |
| Gross operating margin | 9900 | €57,255 | €92,320 | +€35,065 | +61.2% |
| Operating profit (loss) | 9901 | €24,649 | €60,010 | +€35,361 | +143% |
| Financial charges | 65/66B | €238 | €143 | -€95 | -39.9% |
| Recurring financial charges | 65 | €238 | €143 | -€95 | -39.9% |
| Profit (loss) for the period before taxes | 9903 | €24,411 | €59,867 | +€35,456 | +145% |
| Income taxes | 67/77 | - | €16,406 | +€16,406 | |
| Profit (loss) for the period | 9904 | €24,411 | €43,461 | +€19,050 | +78.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,411 | €43,461 | +€19,050 | +78.0% |
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.