K.B. Store: 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.
K.B. Store
Largest movements
- Receivables within one year -€76,949
down €76,949 (-95.6%), from €80,532 to €3,583
of which Trade receivables: -€67,819
- Cash +€14,501
up €14,501 (+690%), from €2,103 to €16,604
mainly Receivables within one year (+€76,949) and Depreciation (+€4,282)
- Intangible fixed assets -€1,930
down €1,930 (-32.5%), from €5,937 to €4,007
- Tangible fixed assets -€1,278
down €1,278 (-59.0%), from €2,166 to €888
of which Furniture and vehicles: -€2,166
- Other debts -€27,296
no longer reported in 2023 (was €27,296)
- Trade debts -€16,666
down €16,666 (-92.7%), from €17,974 to €1,308
- Current portion of long-term debt -€10,940
no longer reported in 2023 (was €10,940)
- Tax, wage and social debts -€6,541
down €6,541 (-64.6%), from €10,121 to €3,580
of which Remuneration and social security: -€4,922
- Profit (loss) carried forward -€4,214
down €4,214 (-23.1%), from €18,208 to €13,994
- Turnover +€82,752
new in 2023: €82,752
- Purchases and services +€37,239
up €37,239 (+86.0%), from €43,280 to €80,519
- Gross operating margin -€10,376
down €10,376 (-82.3%), from €12,609 to €2,233
- Depreciation -€2,090
down €2,090 (-32.8%), from €6,372 to €4,282
- Staff costs -€1,983
no longer reported in 2023 (was €1,983)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,739 | €25,082 | -€65,657 | -72.4% |
| Fixed assets | 21/28 | €8,104 | €4,895 | -€3,209 | -39.6% |
| Intangible fixed assets | 21 | €5,937 | €4,007 | -€1,930 | -32.5% |
| Tangible fixed assets | 22/27 | €2,166 | €888 | -€1,278 | -59.0% |
| Plant, machinery and equipment | 23 | - | €888 | +€888 | |
| Furniture and vehicles | 24 | €2,166 | - | -€2,166 | |
| Current assets | 29/58 | €82,635 | €20,187 | -€62,448 | -75.6% |
| Amounts receivable within one year | 40/41 | €80,532 | €3,583 | -€76,949 | -95.6% |
| Trade receivables | 40 | €69,083 | €1,264 | -€67,819 | -98.2% |
| Other amounts receivable | 41 | €11,450 | €2,319 | -€9,131 | -79.7% |
| Cash at bank and in hand | 54/58 | €2,103 | €16,604 | +€14,501 | +690% |
| Total equity and liabilities | 10/49 | €90,739 | €25,082 | -€65,657 | -72.4% |
| Equity | 10/15 | €24,408 | €20,194 | -€4,214 | -17.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | - | €6,200 | +€6,200 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Uncalled capital | 101 | - | €12,400 | +€12,400 | |
| Profit (loss) carried forward | 14 | €18,208 | €13,994 | -€4,214 | -23.1% |
| Amounts payable | 17/49 | €66,331 | €4,888 | -€61,443 | -92.6% |
| Amounts payable within one year | 42/48 | €66,331 | €4,888 | -€61,443 | -92.6% |
| Current portion of amounts payable after more than one year | 42 | €10,940 | - | -€10,940 | |
| Trade debts | 44 | €17,974 | €1,308 | -€16,666 | -92.7% |
| Suppliers | 440/4 | €17,974 | €1,308 | -€16,666 | -92.7% |
| Taxes, remuneration and social security | 45 | €10,121 | €3,580 | -€6,541 | -64.6% |
| Taxes | 450/3 | €5,199 | €3,580 | -€1,619 | -31.1% |
| Remuneration and social security | 454/9 | €4,922 | - | -€4,922 | |
| Other amounts payable | 47/48 | €27,296 | - | -€27,296 | |
| Turnover | 70 | - | €82,752 | +€82,752 | |
| Goods, raw materials, services and sundry goods | 60/61 | €43,280 | €80,519 | +€37,239 | +86.0% |
| Remuneration, social security and pensions | 62 | €1,983 | - | -€1,983 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,372 | €4,282 | -€2,090 | -32.8% |
| Other operating charges | 640/8 | €344 | €2,011 | +€1,667 | +485% |
| Non-recurring operating charges | 66A | €240 | - | -€240 | |
| Gross operating margin | 9900 | €12,609 | €2,233 | -€10,376 | -82.3% |
| Operating profit (loss) | 9901 | €3,670 | -€4,060 | -€7,730 | |
| Financial charges | 65/66B | €67 | €154 | +€87 | +129% |
| Recurring financial charges | 65 | €67 | €154 | +€87 | +129% |
| Profit (loss) for the period before taxes | 9903 | €3,602 | -€4,214 | -€7,816 | |
| Income taxes | 67/77 | €771 | - | -€771 | |
| Profit (loss) for the period | 9904 | €2,831 | -€4,214 | -€7,045 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,831 | -€4,214 | -€7,045 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.