What changed?
Two fiscal 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.
What changed
Autobus Kruger
NACE 49.320, Non-scheduled passenger transport by road
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€734,624
2023 · -€32,998+€767,622
Equity
€3.3m
2023 · €2.6m+€709,897
Cash
€1.3m
2023 · €1.8m-€475,846
Balance sheet total
€19.4m
2023 · €15.8m+€3.7m
Largest movements
Assets
- Tangible fixed assets +€3.8m
up €3.8m (+33.3%), from €11.4m to €15.2m
of which Furniture and vehicles: +€4.3m
- Stocks and contracts +€537,359
up €537,359 (+237.1%), from €226,615 to €763,974
- Cash -€475,846
down €475,846 (-26.7%), from €1.8m to €1.3m
mainly Investment in fixed assets (net) (-€6.0m) and Stocks and contracts (-€537,359)
Equity and liabilities
- Other debts +€2.5m
new in 2024: €2.5m
- Reserves +€734,624
up €734,624 (+39.7%), from €1.9m to €2.6m
of which Tax-exempt reserves: +€498,800
- Current portion of long-term debt +€413,051
up €413,051 (+29.5%), from €1.4m to €1.8m
Income statement
- Turnover +€1.9m
up €1.9m (+10.9%), from €17.5m to €19.4m
- Staff costs +€1.3m
up €1.3m (+12.2%), from €10.8m to €12.1m
- Depreciation +€475,247
up €475,247 (+26.2%), from €1.8m to €2.3m
- Other operating income +€262,831
up €262,831 (+57.3%), from €459,090 to €721,921
- Financial charges +€261,153
up €261,153 (+107.3%), from €243,327 to €504,480
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.
Result 2023
-€32,998
Turnover
+€1.9m
Other operating income
+€262,831
Goods and materials
+€250,529
Services and other goods
+€127,534
Staff costs
-€1.3m
Depreciation
-€475,247
Provisions
+€18,124
Other operating charges
-€3,035
Other operating items
+€223,156
Financial income
+€18,670
Financial charges
-€261,153
Taxes
+€1
Deferred taxes and other
+€6,118
Result 2024
€734,624
Cash bridge derived
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.
From operations
+€5.2m
Investment
-€6.0m
Financing
+€398,904
Cash 2023
€1.8m
From operations (derived)
+€5.2m
Net result for the year
+€734,624
Depreciation
+€2.3m
Stocks and contracts
-€537,359
Receivables within one year
+€127,042
Deferred charges and accrued income
+€25,897
Provisions
-€34,628
Trade debts
-€113,948
Tax, wage and social debts
+€129,327
Other debts
+€2.5m
Investment (derived)
-€6.0m
Investment in fixed assets (net)
-€6.0m
Financing
+€398,904
Debts after one year
+€10,580
Current portion of long-term debt
+€413,051
Contributions, distributions and other
-€24,727
Cash 2024
€1.3m
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,781,502 | €19,434,096 | +€3.7m | +23.1% |
| Fixed assets | 21/28 | €11,565,350 | €15,309,370 | +€3.7m | +32.4% |
| Intangible fixed assets | 21 | €196,694 | €151,560 | -€45,134 | -22.9% |
| Tangible fixed assets | 22/27 | €11,367,003 | €15,156,158 | +€3.8m | +33.3% |
| Plant, machinery and equipment | 23 | €213,533 | €175,290 | -€38,244 | -17.9% |
| Furniture and vehicles | 24 | €6,646,487 | €10,939,962 | +€4.3m | +64.6% |
| Leasing and similar rights | 25 | €4,488,555 | €4,025,566 | -€462,990 | -10.3% |
| Other tangible fixed assets | 26 | €18,428 | €15,341 | -€3,087 | -16.8% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €1,653 | €1,653 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,653 | €1,653 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,653 | €1,653 | = | 0.0% |
| Current assets | 29/58 | €4,216,152 | €4,124,726 | -€91,426 | -2.2% |
| Stocks and contracts in progress | 3 | €226,615 | €763,974 | +€537,359 | +237.1% |
| Stocks | 30/36 | €226,615 | €763,974 | +€537,359 | +237.1% |
| Raw materials and consumables | 30/31 | €226,615 | €763,974 | +€537,359 | +237.1% |
| Amounts receivable within one year | 40/41 | €2,133,758 | €2,006,716 | -€127,042 | -6.0% |
| Trade receivables | 40 | €1,728,134 | €1,967,054 | +€238,920 | +13.8% |
| Other amounts receivable | 41 | €405,625 | €39,662 | -€365,962 | -90.2% |
| Cash at bank and in hand | 54/58 | €1,780,739 | €1,304,893 | -€475,846 | -26.7% |
| Deferred charges and accrued income | 490/1 | €75,040 | €49,143 | -€25,897 | -34.5% |
| Total equity and liabilities | 10/49 | €15,781,502 | €19,434,096 | +€3.7m | +23.1% |
| Equity | 10/15 | €2,595,842 | €3,305,739 | +€709,897 | +27.3% |
| Contributions | 10/11 | €547,937 | €547,937 | = | 0.0% |
| Revaluation surpluses | 12 | €5,730 | €5,730 | = | 0.0% |
| Reserves | 13 | €1,850,549 | €2,585,173 | +€734,624 | +39.7% |
| Non-distributable reserves | 130/1 | €54,794 | €54,794 | = | 0.0% |
| Reserves not available under the articles | 1311 | €54,794 | €54,794 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,046,622 | €1,545,422 | +€498,800 | +47.7% |
| Distributable reserves | 133 | €749,134 | €984,958 | +€235,824 | +31.5% |
| Investment grants | 15 | €191,626 | €166,899 | -€24,727 | -12.9% |
| Provisions and deferred taxes | 16 | €111,665 | €77,037 | -€34,628 | -31.0% |
| Provisions for liabilities and charges | 160/5 | €47,790 | €21,404 | -€26,386 | -55.2% |
| Major repairs and maintenance | 162 | €47,790 | €21,404 | -€26,386 | -55.2% |
| Deferred taxes | 168 | €63,875 | €55,633 | -€8,242 | -12.9% |
| Amounts payable | 17/49 | €13,073,995 | €16,051,321 | +€3.0m | +22.8% |
| Amounts payable after more than one year | 17 | €9,396,227 | €9,406,807 | +€10,580 | +0.1% |
| Financial debts | 170/4 | €9,396,227 | €9,406,807 | +€10,580 | +0.1% |
| Leasing and similar obligations | 172 | €4,225,497 | €3,782,264 | -€443,233 | -10.5% |
| Credit institutions | 173 | €5,170,730 | €5,624,543 | +€453,813 | +8.8% |
| Amounts payable within one year | 42/48 | €3,677,768 | €6,644,514 | +€3.0m | +80.7% |
| Current portion of amounts payable after more than one year | 42 | €1,398,068 | €1,811,120 | +€413,051 | +29.5% |
| Trade debts | 44 | €634,000 | €520,052 | -€113,948 | -18.0% |
| Suppliers | 440/4 | €634,000 | €520,052 | -€113,948 | -18.0% |
| Taxes, remuneration and social security | 45 | €1,645,700 | €1,775,027 | +€129,327 | +7.9% |
| Taxes | 450/3 | €241,740 | €287,366 | +€45,626 | +18.9% |
| Remuneration and social security | 454/9 | €1,403,959 | €1,487,660 | +€83,701 | +6.0% |
| Other amounts payable | 47/48 | - | €2,538,316 | +€2.5m | |
| Operating income | 70/76A | €18,224,366 | €20,609,643 | +€2.4m | +13.1% |
| Turnover | 70 | €17,468,985 | €19,379,789 | +€1.9m | +10.9% |
| Other operating income | 74 | €459,090 | €721,921 | +€262,831 | +57.3% |
| Non-recurring operating income | 76A | €296,291 | €507,932 | +€211,641 | +71.4% |
| Operating charges | 60/66A | €18,022,490 | €19,403,781 | +€1.4m | +7.7% |
| Goods for resale, raw materials and consumables | 60 | €3,072,002 | €2,821,473 | -€250,529 | -8.2% |
| Purchases | 600/8 | €3,016,686 | €3,358,832 | +€342,146 | +11.3% |
| Change in stocks: decrease (increase) | 609 | €55,316 | -€537,359 | -€592,675 | |
| Services and other goods | 61 | €2,356,397 | €2,228,863 | -€127,534 | -5.4% |
| Remuneration, social security and pensions | 62 | €10,768,360 | €12,079,072 | +€1.3m | +12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,812,498 | €2,287,744 | +€475,247 | +26.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€8,262 | -€26,386 | -€18,124 | -219.4% |
| Other operating charges | 640/8 | €6,966 | €10,000 | +€3,035 | +43.6% |
| Non-recurring operating charges | 66A | €14,529 | €3,014 | -€11,515 | -79.3% |
| Operating profit (loss) | 9901 | €201,876 | €1,205,862 | +€1.0m | +497.3% |
| Financial income | 75/76B | €6,374 | €25,044 | +€18,670 | +292.9% |
| Recurring financial income | 75 | €6,374 | €25,044 | +€18,670 | +292.9% |
| Income from current assets | 751 | €0 | - | = | |
| Other financial income | 752/9 | €6,374 | €25,044 | +€18,670 | +292.9% |
| Financial charges | 65/66B | €243,327 | €504,480 | +€261,153 | +107.3% |
| Recurring financial charges | 65 | €243,327 | €504,480 | +€261,153 | +107.3% |
| Debt charges | 650 | €225,466 | €495,666 | +€270,201 | +119.8% |
| Other financial charges | 652/9 | €17,861 | €8,814 | -€9,048 | -50.7% |
| Profit (loss) for the period before taxes | 9903 | -€35,077 | €726,426 | +€761,503 | |
| Transfer from deferred taxes | 780 | €2,125 | €8,242 | +€6,118 | +287.9% |
| Income taxes | 67/77 | €46 | €45 | -€1 | -3.1% |
| Taxes | 670/3 | €46 | €91 | +€45 | +96.9% |
| Tax adjustments and reversals of tax provisions | 77 | - | €46 | +€46 | |
| Profit (loss) for the period | 9904 | -€32,998 | €734,624 | +€767,622 | |
| Transfer to tax-exempt reserves | 689 | €533,512 | €498,800 | -€34,712 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€566,510 | €235,824 | +€802,334 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 September 2026 via checked.be.