KANG&B: 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.
KANG&B
Largest movements
- Deferred charges and accrued income -€6,087
no longer reported in 2023 (was €6,087)
- Intangible fixed assets -€3,000
down €3,000 (-11.1%), from €27,000 to €24,000
- Receivables after one year -€3,000
no longer reported in 2023 (was €3,000)
- Financial fixed assets +€2,475
new in 2023: €2,475
- Tangible fixed assets -€1,815
down €1,815 (-22.7%), from €7,995 to €6,180
of which Plant, machinery and equipment: -€1,352
- Other debts -€16,118
down €16,118 (-51.0%), from €31,588 to €15,470
- Accrued charges and deferred income -€11,311
no longer reported in 2023 (was €11,311)
- Profit (loss) carried forward +€10,412
up €10,412 (+292%), from €3,567 to €13,979
- Tax, wage and social debts +€7,459
up €7,459 (+432%), from €1,726 to €9,185
of which Taxes: +€9,185
- Turnover -€87,523
no longer reported in 2023 (was €87,523)
- Gross operating margin +€78,530
up €78,530 (+313%), from €25,108 to €103,638
- Staff costs +€66,415
up €66,415 (+389%), from €17,093 to €83,508
- Purchases and services -€62,511
no longer reported in 2023 (was €62,511)
- Taxes +€3,495
new in 2023: €3,495
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 | €60,582 | €50,633 | -€9,949 | -16.4% |
| Fixed assets | 21/28 | €34,995 | €32,655 | -€2,340 | -6.7% |
| Intangible fixed assets | 21 | €27,000 | €24,000 | -€3,000 | -11.1% |
| Tangible fixed assets | 22/27 | €7,995 | €6,180 | -€1,815 | -22.7% |
| Land and buildings | 22 | €2,081 | €1,619 | -€462 | -22.2% |
| Plant, machinery and equipment | 23 | €5,914 | €4,562 | -€1,352 | -22.9% |
| Financial fixed assets | 28 | - | €2,475 | +€2,475 | |
| Current assets | 29/58 | €25,587 | €17,978 | -€7,609 | -29.7% |
| Amounts receivable after more than one year | 29 | €3,000 | - | -€3,000 | |
| Trade receivables | 290 | €3,000 | - | -€3,000 | |
| Stocks and contracts in progress | 3 | €1,654 | €1,654 | +€0 | 0.0% |
| Stocks | 30/36 | €1,654 | €1,654 | +€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €14,846 | €16,324 | +€1,478 | +10.0% |
| Deferred charges and accrued income | 490/1 | €6,087 | - | -€6,087 | |
| Total equity and liabilities | 10/49 | €60,582 | €50,633 | -€9,949 | -16.4% |
| Equity | 10/15 | €15,567 | €25,979 | +€10,412 | +66.9% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Capital | 10 | €12,000 | - | -€12,000 | |
| Issued capital | 100 | €12,000 | - | -€12,000 | |
| Profit (loss) carried forward | 14 | €3,567 | €13,979 | +€10,412 | +292% |
| Amounts payable | 17/49 | €45,015 | €24,655 | -€20,360 | -45.2% |
| Amounts payable within one year | 42/48 | €33,704 | €24,655 | -€9,049 | -26.8% |
| Trade debts | 44 | €390 | - | -€390 | |
| Suppliers | 440/4 | €390 | - | -€390 | |
| Taxes, remuneration and social security | 45 | €1,726 | €9,185 | +€7,459 | +432% |
| Taxes | 450/3 | - | €9,185 | +€9,185 | |
| Remuneration and social security | 454/9 | €1,726 | - | -€1,726 | |
| Other amounts payable | 47/48 | €31,588 | €15,470 | -€16,118 | -51.0% |
| Accrued charges and deferred income | 492/3 | €11,311 | - | -€11,311 | |
| Turnover | 70 | €87,523 | - | -€87,523 | |
| Non-recurring operating income | 76A | €96 | - | -€96 | |
| Goods, raw materials, services and sundry goods | 60/61 | €62,511 | - | -€62,511 | |
| Remuneration, social security and pensions | 62 | €17,093 | €83,508 | +€66,415 | +389% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,079 | €4,815 | +€736 | +18.0% |
| Other operating charges | 640/8 | €321 | €816 | +€495 | +154% |
| Gross operating margin | 9900 | €25,108 | €103,638 | +€78,530 | +313% |
| Operating profit (loss) | 9901 | €3,615 | €14,499 | +€10,884 | +301% |
| Financial income | 75/76B | €28 | - | -€28 | |
| Recurring financial income | 75 | €28 | - | -€28 | |
| Financial charges | 65/66B | €76 | €593 | +€517 | +680% |
| Recurring financial charges | 65 | €76 | €593 | +€517 | +680% |
| Profit (loss) for the period before taxes | 9903 | €3,567 | €13,907 | +€10,340 | +290% |
| Income taxes | 67/77 | - | €3,495 | +€3,495 | |
| Profit (loss) for the period | 9904 | €3,567 | €10,412 | +€6,845 | +192% |
| Profit (loss) for the period to be appropriated | 9905 | €3,567 | €10,412 | +€6,845 | +192% |
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 23 October 2026 via checked.be.