U KARGULI: 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.
U KARGULI
Largest movements
- Receivables within one year +€2,323
up €2,323 (+43.5%), from €5,339 to €7,662
- Deferred charges and accrued income -€1,046
down €1,046 (-56.0%), from €1,868 to €822
- Profit (loss) carried forward +€6,028
up €6,028 (+39.5%), from €15,263 to €21,291
- Short-term financial debts -€2,254
down €2,254 (-50.2%), from €4,487 to €2,232
- Tax, wage and social debts -€1,621
down €1,621 (-10.8%), from €14,991 to €13,370
of which Remuneration and social security: -€8,374
- Trade debts -€1,125
down €1,125 (-20.5%), from €5,496 to €4,371
- Gross operating margin +€26,211
up €26,211, from -€13,580 to €12,630
- Other operating charges -€449
down €449 (-22.0%), from €2,038 to €1,589
- Financial charges -€157
down €157 (-4.0%), from €3,956 to €3,799
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,297 | €59,324 | +€1,027 | +1.8% |
| Fixed assets | 21/28 | €375 | €375 | = | 0.0% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €57,922 | €58,949 | +€1,027 | +1.8% |
| Amounts receivable after more than one year | 29 | €32,015 | €32,015 | = | 0.0% |
| Other amounts receivable | 291 | €32,015 | €32,015 | = | 0.0% |
| Stocks and contracts in progress | 3 | €18,700 | €18,450 | -€250 | -1.3% |
| Stocks | 30/36 | €18,700 | €18,450 | -€250 | -1.3% |
| Amounts receivable within one year | 40/41 | €5,339 | €7,662 | +€2,323 | +43.5% |
| Other amounts receivable | 41 | €5,339 | €7,662 | +€2,323 | +43.5% |
| Deferred charges and accrued income | 490/1 | €1,868 | €822 | -€1,046 | -56.0% |
| Total equity and liabilities | 10/49 | €58,297 | €59,324 | +€1,027 | +1.8% |
| Equity | 10/15 | €33,323 | €39,351 | +€6,028 | +18.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,860 | €11,860 | = | 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% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,263 | €21,291 | +€6,028 | +39.5% |
| Amounts payable | 17/49 | €24,974 | €19,973 | -€5,001 | -20.0% |
| Amounts payable within one year | 42/48 | €24,974 | €19,973 | -€5,001 | -20.0% |
| Financial debts | 43 | €4,487 | €2,232 | -€2,254 | -50.2% |
| Credit institutions | 430/8 | €4,487 | €2,232 | -€2,254 | -50.2% |
| Trade debts | 44 | €5,496 | €4,371 | -€1,125 | -20.5% |
| Suppliers | 440/4 | €5,496 | €4,371 | -€1,125 | -20.5% |
| Taxes, remuneration and social security | 45 | €14,991 | €13,370 | -€1,621 | -10.8% |
| Taxes | 450/3 | €6,617 | €13,370 | +€6,753 | +102.1% |
| Remuneration and social security | 454/9 | €8,374 | - | -€8,374 | |
| Other operating charges | 640/8 | €2,038 | €1,589 | -€449 | -22.0% |
| Gross operating margin | 9900 | -€13,580 | €12,630 | +€26,211 | |
| Operating profit (loss) | 9901 | -€15,618 | €11,041 | +€26,659 | |
| Financial income | 75/76B | €40 | €36 | -€4 | -10.4% |
| Recurring financial income | 75 | €40 | €36 | -€4 | -10.4% |
| Financial charges | 65/66B | €3,956 | €3,799 | -€157 | -4.0% |
| Recurring financial charges | 65 | €3,956 | €3,799 | -€157 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | -€19,535 | €7,278 | +€26,813 | |
| Income taxes | 67/77 | €143 | €143 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€19,678 | €7,135 | +€26,813 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,678 | €7,135 | +€26,813 |
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 9 October 2026 via checked.be.