K.L.B. & CO: 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.L.B. & CO
Largest movements
- Receivables within one year -€75,328
down €75,328 (-47.4%), from €158,843 to €83,515
of which Trade receivables: -€151,996
- Cash -€3,571
down €3,571 (-39.0%), from €9,144 to €5,574
mainly Trade debts (-€80,293) and Tax, wage and social debts (-€4,808)
- Trade debts -€80,293
down €80,293 (-50.7%), from €158,395 to €78,102
- Tax, wage and social debts -€4,808
down €4,808 (-22.8%), from €21,063 to €16,255
of which Remuneration and social security: -€5,964
- Profit (loss) carried forward +€3,822
up €3,822 (+244%), from €1,565 to €5,386
- Turnover -€759,772
no longer reported in 2023 (was €759,772)
- Purchases and services +€231,654
up €231,654 (+31.8%), from €729,038 to €960,692
- Staff costs -€26,496
no longer reported in 2023 (was €26,496)
- Gross operating margin -€21,214
down €21,214 (-68.5%), from €30,951 to €9,737
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 | €200,483 | €119,203 | -€81,280 | -40.5% |
| Fixed assets | 21/28 | €4,895 | €3,928 | -€966 | -19.7% |
| Tangible fixed assets | 22/27 | €3,593 | €2,627 | -€966 | -26.9% |
| Furniture and vehicles | 24 | €258 | - | -€258 | |
| Other tangible fixed assets | 26 | €3,336 | €2,627 | -€709 | -21.2% |
| Financial fixed assets | 28 | €1,301 | €1,301 | = | 0.0% |
| Current assets | 29/58 | €195,588 | €115,274 | -€80,314 | -41.1% |
| Stocks and contracts in progress | 3 | €27,601 | €26,186 | -€1,415 | -5.1% |
| Stocks | 30/36 | €27,601 | €26,186 | -€1,415 | -5.1% |
| Amounts receivable within one year | 40/41 | €158,843 | €83,515 | -€75,328 | -47.4% |
| Trade receivables | 40 | €158,843 | €6,846 | -€151,996 | -95.7% |
| Other amounts receivable | 41 | - | €76,668 | +€76,668 | |
| Cash at bank and in hand | 54/58 | €9,144 | €5,574 | -€3,571 | -39.0% |
| Total equity and liabilities | 10/49 | €200,483 | €119,203 | -€81,280 | -40.5% |
| Equity | 10/15 | €17,625 | €21,446 | +€3,822 | +21.7% |
| Contributions | 10/11 | €14,200 | €14,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,565 | €5,386 | +€3,822 | +244% |
| Amounts payable | 17/49 | €182,858 | €97,757 | -€85,101 | -46.5% |
| Amounts payable within one year | 42/48 | €182,858 | €97,757 | -€85,101 | -46.5% |
| Trade debts | 44 | €158,395 | €78,102 | -€80,293 | -50.7% |
| Suppliers | 440/4 | €158,395 | €78,102 | -€80,293 | -50.7% |
| Taxes, remuneration and social security | 45 | €21,063 | €16,255 | -€4,808 | -22.8% |
| Taxes | 450/3 | €14,399 | €15,556 | +€1,156 | +8.0% |
| Remuneration and social security | 454/9 | €6,663 | €699 | -€5,964 | -89.5% |
| Other amounts payable | 47/48 | €3,400 | €3,400 | = | 0.0% |
| Turnover | 70 | €759,772 | - | -€759,772 | |
| Non-recurring operating income | 76A | €217 | - | -€217 | |
| Goods, raw materials, services and sundry goods | 60/61 | €729,038 | €960,692 | +€231,654 | +31.8% |
| Remuneration, social security and pensions | 62 | €26,496 | - | -€26,496 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €966 | €966 | = | 0.0% |
| Other operating charges | 640/8 | €0 | €3,603 | +€3,603 | |
| Gross operating margin | 9900 | €30,951 | €9,737 | -€21,214 | -68.5% |
| Operating profit (loss) | 9901 | €3,489 | €5,167 | +€1,679 | +48.1% |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Financial charges | 65/66B | €1,492 | €1,373 | -€120 | -8.0% |
| Recurring financial charges | 65 | €1,492 | €1,373 | -€120 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €1,996 | €3,822 | +€1,825 | +91.4% |
| Income taxes | 67/77 | €449 | - | -€449 | |
| Profit (loss) for the period | 9904 | €1,547 | €3,822 | +€2,274 | +147% |
| Profit (loss) for the period to be appropriated | 9905 | €1,547 | €3,822 | +€2,274 | +147% |
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 31 October 2026 via checked.be.