KM KARALI CHAPES & ISOLATION: 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.
KM KARALI CHAPES & ISOLATION
Largest movements
- Stocks and contracts +€9,451
up €9,451 (+172%), from €5,481 to €14,932
- Receivables within one year -€9,155
down €9,155 (-37.9%), from €24,145 to €14,990
of which Other amounts receivable: -€9,384
- Cash +€4,332
up €4,332 (+822%), from €527 to €4,859
mainly Receivables within one year (+€9,155) and Trade debts (+€3,855)
- Tangible fixed assets +€2,705
up €2,705 (+155%), from €1,744 to €4,449
of which Furniture and vehicles: +€3,161
- Trade debts +€3,855
up €3,855 (+54.9%), from €7,018 to €10,873
- Profit (loss) carried forward +€2,403
up €2,403 (+15.4%), from €15,644 to €18,047
- Tax, wage and social debts +€1,075
up €1,075 (+91.5%), from €1,175 to €2,250
- Staff costs -€26,194
down €26,194 (-33.6%), from €78,004 to €51,809
- Gross operating margin -€22,519
down €22,519 (-28.8%), from €78,188 to €55,668
- Taxes -€2,952
down €2,952, from €2,429 to -€523
- Financial income -€2,193
down €2,193 (-72.2%), from €3,039 to €846
- Depreciation -€1,799
down €1,799 (-59.0%), from €3,051 to €1,252
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,897 | €39,230 | +€7,333 | +23.0% |
| Fixed assets | 21/28 | €1,744 | €4,449 | +€2,705 | +155% |
| Tangible fixed assets | 22/27 | €1,744 | €4,449 | +€2,705 | +155% |
| Plant, machinery and equipment | 23 | €904 | €448 | -€455 | -50.4% |
| Furniture and vehicles | 24 | €840 | €4,001 | +€3,161 | +376% |
| Current assets | 29/58 | €30,153 | €34,781 | +€4,628 | +15.3% |
| Stocks and contracts in progress | 3 | €5,481 | €14,932 | +€9,451 | +172% |
| Stocks | 30/36 | €5,481 | €14,932 | +€9,451 | +172% |
| Amounts receivable within one year | 40/41 | €24,145 | €14,990 | -€9,155 | -37.9% |
| Trade receivables | 40 | €7,460 | €7,689 | +€229 | +3.1% |
| Other amounts receivable | 41 | €16,686 | €7,301 | -€9,384 | -56.2% |
| Cash at bank and in hand | 54/58 | €527 | €4,859 | +€4,332 | +822% |
| Total equity and liabilities | 10/49 | €31,897 | €39,230 | +€7,333 | +23.0% |
| Equity | 10/15 | €23,704 | €26,107 | +€2,403 | +10.1% |
| 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% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,644 | €18,047 | +€2,403 | +15.4% |
| Amounts payable | 17/49 | €8,193 | €13,123 | +€4,930 | +60.2% |
| Amounts payable within one year | 42/48 | €8,193 | €13,123 | +€4,930 | +60.2% |
| Trade debts | 44 | €7,018 | €10,873 | +€3,855 | +54.9% |
| Suppliers | 440/4 | €7,018 | €10,873 | +€3,855 | +54.9% |
| Taxes, remuneration and social security | 45 | €1,175 | €2,250 | +€1,075 | +91.5% |
| Taxes | 450/3 | €1,175 | €2,250 | +€1,075 | +91.5% |
| Remuneration, social security and pensions | 62 | €78,004 | €51,809 | -€26,194 | -33.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,051 | €1,252 | -€1,799 | -59.0% |
| Other operating charges | 640/8 | €1,102 | €1,168 | +€65 | +5.9% |
| Non-recurring operating charges | 66A | - | €80 | +€80 | |
| Gross operating margin | 9900 | €78,188 | €55,668 | -€22,519 | -28.8% |
| Operating profit (loss) | 9901 | -€3,970 | €1,358 | +€5,328 | |
| Financial income | 75/76B | €3,039 | €846 | -€2,193 | -72.2% |
| Recurring financial income | 75 | €3,039 | €846 | -€2,193 | -72.2% |
| Financial charges | 65/66B | €286 | €324 | +€39 | +13.6% |
| Recurring financial charges | 65 | €286 | €324 | +€39 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,216 | €1,880 | +€3,096 | |
| Income taxes | 67/77 | €2,429 | -€523 | -€2,952 | |
| Profit (loss) for the period | 9904 | -€3,645 | €2,403 | +€6,048 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,645 | €2,403 | +€6,048 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.