K.B.WAT: 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.WAT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€1,788
up €1,788 (+0.7%), from €247,413 to €249,202
- Profit (loss) carried forward -€1,194
down €1,194 (-0.4%), from -€332,845 to -€334,039
- Tax, wage and social debts -€979
down €979 (-3.2%), from €30,413 to €29,434
- Accrued charges and deferred income +€384
new in 2024: €384
- Gross operating margin +€3,493
up €3,493 (+74.5%), from -€4,687 to -€1,194
- Taxes -€1,017
no longer reported in 2024 (was €1,017)
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 equity and liabilities | 10/49 | €0 | €0 | = | |
| Equity | 10/15 | -€282,845 | -€284,039 | -€1,194 | -0.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€332,845 | -€334,039 | -€1,194 | -0.4% |
| Amounts payable | 17/49 | €282,845 | €284,039 | +€1,194 | +0.4% |
| Amounts payable within one year | 42/48 | €282,845 | €283,655 | +€809 | +0.3% |
| Trade debts | 44 | €5,019 | €5,019 | = | 0.0% |
| Suppliers | 440/4 | €5,019 | €5,019 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €30,413 | €29,434 | -€979 | -3.2% |
| Taxes | 450/3 | €30,413 | €29,434 | -€979 | -3.2% |
| Other amounts payable | 47/48 | €247,413 | €249,202 | +€1,788 | +0.7% |
| Accrued charges and deferred income | 492/3 | - | €384 | +€384 | |
| Gross operating margin | 9900 | -€4,687 | -€1,194 | +€3,493 | +74.5% |
| Operating profit (loss) | 9901 | -€4,687 | -€1,194 | +€3,493 | +74.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,687 | -€1,194 | +€3,493 | +74.5% |
| Income taxes | 67/77 | €1,017 | - | -€1,017 | |
| Profit (loss) for the period | 9904 | -€5,704 | -€1,194 | +€4,511 | +79.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,704 | -€1,194 | +€4,511 | +79.1% |
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 10 October 2026 via checked.be.