KPM LOGISTIC: 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.
KPM LOGISTIC
Largest movements
- Receivables within one year +€153,166
up €153,166 (+491%), from €31,184 to €184,350
of which Trade receivables: +€135,246
- Stocks and contracts +€9,970
up €9,970 (+63.3%), from €15,750 to €25,720
- Cash -€8,191
down €8,191 (-45.7%), from €17,921 to €9,730
mainly Receivables within one year (-€153,166) and Stocks and contracts (-€9,970)
- Tangible fixed assets -€5,422
down €5,422 (-20.4%), from €26,523 to €21,101
of which Furniture and vehicles: -€5,296
- Trade debts +€104,998
up €104,998 (+239%), from €43,933 to €148,930
- Other debts +€36,944
up €36,944 (+974%), from €3,795 to €40,738
- Profit (loss) carried forward +€9,142
up €9,142 (+84.0%), from €10,877 to €20,019
- Debts after one year -€6,420
down €6,420 (-39.9%), from €16,082 to €9,661
- Tax, wage and social debts +€2,545
up €2,545 (+33.0%), from €7,710 to €10,255
of which Taxes: +€3,576
- Gross operating margin +€52,880
up €52,880 (+272%), from €19,422 to €72,302
- Staff costs +€20,930
up €20,930 (+2,611%), from €802 to €21,731
- Taxes +€8,479
up €8,479 (+1,926%), from €440 to €8,919
- Other operating charges +€6,147
up €6,147 (+109%), from €5,639 to €11,785
- Depreciation +€3,466
up €3,466 (+87.6%), from €3,956 to €7,422
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 | €100,901 | €248,424 | +€147,523 | +146% |
| Fixed assets | 21/28 | €36,045 | €28,623 | -€7,422 | -20.6% |
| Intangible fixed assets | 21 | €9,310 | €7,310 | -€2,000 | -21.5% |
| Tangible fixed assets | 22/27 | €26,523 | €21,101 | -€5,422 | -20.4% |
| Land and buildings | 22 | €2,310 | €2,184 | -€126 | -5.5% |
| Furniture and vehicles | 24 | €24,213 | €18,917 | -€5,296 | -21.9% |
| Financial fixed assets | 28 | €213 | €213 | = | 0.0% |
| Current assets | 29/58 | €64,856 | €219,801 | +€154,945 | +239% |
| Stocks and contracts in progress | 3 | €15,750 | €25,720 | +€9,970 | +63.3% |
| Stocks | 30/36 | €15,750 | €25,720 | +€9,970 | +63.3% |
| Amounts receivable within one year | 40/41 | €31,184 | €184,350 | +€153,166 | +491% |
| Trade receivables | 40 | €27,444 | €162,690 | +€135,246 | +493% |
| Other amounts receivable | 41 | €3,741 | €21,660 | +€17,920 | +479% |
| Cash at bank and in hand | 54/58 | €17,921 | €9,730 | -€8,191 | -45.7% |
| Total equity and liabilities | 10/49 | €100,901 | €248,424 | +€147,523 | +146% |
| Equity | 10/15 | €23,277 | €32,419 | +€9,142 | +39.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,877 | €20,019 | +€9,142 | +84.0% |
| Amounts payable | 17/49 | €77,624 | €216,005 | +€138,381 | +178% |
| Amounts payable after more than one year | 17 | €16,082 | €9,661 | -€6,420 | -39.9% |
| Financial debts | 170/4 | €16,082 | €9,661 | -€6,420 | -39.9% |
| Amounts payable within one year | 42/48 | €61,542 | €206,344 | +€144,801 | +235% |
| Current portion of amounts payable after more than one year | 42 | €6,105 | €6,420 | +€315 | +5.2% |
| Trade debts | 44 | €43,933 | €148,930 | +€104,998 | +239% |
| Suppliers | 440/4 | €43,933 | €148,930 | +€104,998 | +239% |
| Taxes, remuneration and social security | 45 | €7,710 | €10,255 | +€2,545 | +33.0% |
| Taxes | 450/3 | €6,661 | €10,236 | +€3,576 | +53.7% |
| Remuneration and social security | 454/9 | €1,049 | €19 | -€1,030 | -98.2% |
| Other amounts payable | 47/48 | €3,795 | €40,738 | +€36,944 | +974% |
| Remuneration, social security and pensions | 62 | €802 | €21,731 | +€20,930 | +2,611% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,956 | €7,422 | +€3,466 | +87.6% |
| Other operating charges | 640/8 | €5,639 | €11,785 | +€6,147 | +109% |
| Gross operating margin | 9900 | €19,422 | €72,302 | +€52,880 | +272% |
| Operating profit (loss) | 9901 | €9,026 | €31,363 | +€22,337 | +247% |
| Financial income | 75/76B | €234 | - | -€234 | |
| Recurring financial income | 75 | €234 | - | -€234 | |
| Financial charges | 65/66B | €10,672 | €13,302 | +€2,630 | +24.6% |
| Recurring financial charges | 65 | €10,672 | €13,302 | +€2,630 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,412 | €18,061 | +€19,473 | |
| Income taxes | 67/77 | €440 | €8,919 | +€8,479 | +1,926% |
| Profit (loss) for the period | 9904 | -€1,852 | €9,142 | +€10,994 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,852 | €9,142 | +€10,994 |
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 14 October 2026 via checked.be.