Kurana: 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.
Kurana
Largest movements
- Cash +€29,065
up €29,065 (+359%), from €8,093 to €37,158
mainly Debts after one year (+€55,000) and Net result for the year (+€7,173)
- Tangible fixed assets +€7,221
up €7,221 (+1,047%), from €690 to €7,910
- Stocks and contracts +€4,350
up €4,350 (+6.1%), from €71,156 to €75,506
- Debts after one year +€55,000
new in 2024: €55,000
- Other debts -€18,226
down €18,226 (-69.1%), from €26,375 to €8,150
- Tax, wage and social debts -€8,400
down €8,400 (-27.6%), from €30,387 to €21,987
of which Remuneration and social security: -€18,547
- Profit (loss) carried forward +€7,173
up €7,173 (+154%), from €4,657 to €11,830
- Trade debts +€3,547
up €3,547 (+2,365%), from €150 to €3,697
- Gross operating margin +€20,219
up €20,219 (+327%), from €6,186 to €26,404
- Other operating charges +€8,663
up €8,663 (+555%), from €1,561 to €10,224
- Taxes +€3,660
up €3,660 (+274%), from €1,333 to €4,993
- Staff costs +€2,271
new in 2024: €2,271
- Financial charges -€1,520
down €1,520 (-84.3%), from €1,804 to €284
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 | €82,029 | €121,124 | +€39,095 | +47.7% |
| Fixed assets | 21/28 | €1,766 | €8,434 | +€6,668 | +378% |
| Intangible fixed assets | 21 | €1,077 | €397 | -€680 | -63.2% |
| Tangible fixed assets | 22/27 | €690 | €7,910 | +€7,221 | +1,047% |
| Plant, machinery and equipment | 23 | €690 | €7,910 | +€7,221 | +1,047% |
| Financial fixed assets | 28 | - | €127 | +€127 | |
| Current assets | 29/58 | €80,263 | €112,690 | +€32,427 | +40.4% |
| Stocks and contracts in progress | 3 | €71,156 | €75,506 | +€4,350 | +6.1% |
| Stocks | 30/36 | €71,156 | €75,506 | +€4,350 | +6.1% |
| Amounts receivable within one year | 40/41 | €988 | €0 | -€988 | -100% |
| Other amounts receivable | 41 | €988 | €0 | -€988 | -100% |
| Cash at bank and in hand | 54/58 | €8,093 | €37,158 | +€29,065 | +359% |
| Deferred charges and accrued income | 490/1 | €26 | €26 | = | 0.0% |
| Total equity and liabilities | 10/49 | €82,029 | €121,124 | +€39,095 | +47.7% |
| Equity | 10/15 | €25,117 | €32,290 | +€7,173 | +28.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,657 | €11,830 | +€7,173 | +154% |
| Amounts payable | 17/49 | €56,912 | €88,834 | +€31,922 | +56.1% |
| Amounts payable after more than one year | 17 | - | €55,000 | +€55,000 | |
| Other amounts payable | 178/9 | - | €55,000 | +€55,000 | |
| Amounts payable within one year | 42/48 | €56,912 | €33,834 | -€23,078 | -40.6% |
| Trade debts | 44 | €150 | €3,697 | +€3,547 | +2,365% |
| Suppliers | 440/4 | €150 | €3,697 | +€3,547 | +2,365% |
| Taxes, remuneration and social security | 45 | €30,387 | €21,987 | -€8,400 | -27.6% |
| Taxes | 450/3 | €1,333 | €11,480 | +€10,147 | +761% |
| Remuneration and social security | 454/9 | €29,054 | €10,507 | -€18,547 | -63.8% |
| Other amounts payable | 47/48 | €26,375 | €8,150 | -€18,226 | -69.1% |
| Remuneration, social security and pensions | 62 | - | €2,271 | +€2,271 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,103 | €770 | -€333 | -30.2% |
| Other operating charges | 640/8 | €1,561 | €10,224 | +€8,663 | +555% |
| Non-recurring operating charges | 66A | - | €690 | +€690 | |
| Gross operating margin | 9900 | €6,186 | €26,404 | +€20,219 | +327% |
| Operating profit (loss) | 9901 | €3,522 | €12,450 | +€8,928 | +253% |
| Financial income | 75/76B | €21 | €0 | -€21 | -100% |
| Recurring financial income | 75 | €21 | €0 | -€21 | -100% |
| Financial charges | 65/66B | €1,804 | €284 | -€1,520 | -84.3% |
| Recurring financial charges | 65 | €1,804 | €284 | -€1,520 | -84.3% |
| Profit (loss) for the period before taxes | 9903 | €1,739 | €12,166 | +€10,427 | +600% |
| Income taxes | 67/77 | €1,333 | €4,993 | +€3,660 | +274% |
| Profit (loss) for the period | 9904 | €406 | €7,173 | +€6,768 | +1,668% |
| Profit (loss) for the period to be appropriated | 9905 | €406 | €7,173 | +€6,768 | +1,668% |
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.