Elvan Kalemkus: what changed
Elvan Kalemkus
Largest movements
- Cash +€27,127
up €27,127 (+20,867%), from €130 to €27,257
mainly Other debts (+€44,811) and Tax, wage and social debts (+€34,967)
- Stocks and contracts +€23,125
up €23,125 (+46.8%), from €49,404 to €72,529
- Financial fixed assets +€7,000
up €7,000 (+280%), from €2,500 to €9,500
- Receivables within one year +€2,105
up €2,105 (+37.6%), from €5,603 to €7,708
of which Trade receivables: +€7,696
- Other debts +€44,811
new in 2023: €44,811
- Tax, wage and social debts +€34,967
up €34,967 (+162%), from €21,566 to €56,533
- Trade debts -€24,817
down €24,817 (-67.5%), from €36,756 to €11,939
- Profit (loss) carried forward +€4,554
up €4,554 (+12.7%), from -€35,968 to -€31,414
- Gross operating margin -€24,779
down €24,779 (-74.3%), from €33,343 to €8,564
- Other operating charges -€3,814
down €3,814 (-84.5%), from €4,513 to €699
- Taxes -€1,800
down €1,800 (-40.2%), from €4,477 to €2,677
- Financial charges -€768
down €768 (-54.8%), from €1,402 to €634
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,648 | €117,163 | +€59,515 | +103% |
| Fixed assets | 21/28 | €2,500 | €9,500 | +€7,000 | +280% |
| Financial fixed assets | 28 | €2,500 | €9,500 | +€7,000 | +280% |
| Current assets | 29/58 | €55,148 | €107,663 | +€52,515 | +95.2% |
| Stocks and contracts in progress | 3 | €49,404 | €72,529 | +€23,125 | +46.8% |
| Stocks | 30/36 | €49,404 | €72,529 | +€23,125 | +46.8% |
| Amounts receivable within one year | 40/41 | €5,603 | €7,708 | +€2,105 | +37.6% |
| Trade receivables | 40 | - | €7,696 | +€7,696 | |
| Other amounts receivable | 41 | €5,603 | €12 | -€5,591 | -99.8% |
| Cash at bank and in hand | 54/58 | €130 | €27,257 | +€27,127 | +20,867% |
| Deferred charges and accrued income | 490/1 | €11 | €169 | +€158 | +1,436% |
| Total equity and liabilities | 10/49 | €57,648 | €117,163 | +€59,515 | +103% |
| Equity | 10/15 | -€674 | €3,880 | +€4,554 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €33,294 | €33,294 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Distributable reserves | 133 | €33,094 | €33,094 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,968 | -€31,414 | +€4,554 | +12.7% |
| Amounts payable | 17/49 | €58,322 | €113,283 | +€54,961 | +94.2% |
| Amounts payable within one year | 42/48 | €58,322 | €113,283 | +€54,961 | +94.2% |
| Trade debts | 44 | €36,756 | €11,939 | -€24,817 | -67.5% |
| Suppliers | 440/4 | €36,756 | €11,939 | -€24,817 | -67.5% |
| Taxes, remuneration and social security | 45 | €21,566 | €56,533 | +€34,967 | +162% |
| Taxes | 450/3 | €21,566 | €56,533 | +€34,967 | +162% |
| Other amounts payable | 47/48 | - | €44,811 | +€44,811 | |
| Other operating charges | 640/8 | €4,513 | €699 | -€3,814 | -84.5% |
| Gross operating margin | 9900 | €33,343 | €8,564 | -€24,779 | -74.3% |
| Operating profit (loss) | 9901 | €28,830 | €7,865 | -€20,965 | -72.7% |
| Financial charges | 65/66B | €1,402 | €634 | -€768 | -54.8% |
| Recurring financial charges | 65 | €1,402 | €634 | -€768 | -54.8% |
| Profit (loss) for the period before taxes | 9903 | €27,428 | €7,231 | -€20,197 | -73.6% |
| Income taxes | 67/77 | €4,477 | €2,677 | -€1,800 | -40.2% |
| Profit (loss) for the period | 9904 | €22,951 | €4,554 | -€18,397 | -80.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,951 | €4,554 | -€18,397 | -80.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.