Kismotor- és Gépgyár?
Congratulations! The first point is yours
János Csonka, the man who did not invent the carburetor but was responsible for many early Hungarian cars which he designed while he was foreman at the workshop of the Royal Hungarian Technical University set up his own company in the 1920s. It became Kismotor és Gépgyár (Small engines and Machine Factory) after it was nationalised.
This little factory tug was probably just a side project as it was not mentioned in their official catalogs. But one still survived.
Would you like to have a go at the designation? Same as one of their engines