KATE WASH: 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.
KATE WASH
Largest movements
- Cash +€9,678
up €9,678 (+111%), from €8,728 to €18,405
- Tangible fixed assets -€7,115
down €7,115 (-45.0%), from €15,820 to €8,705
- Deferred charges and accrued income -€326
no longer reported in 2024 (was €326)
- Accrued charges and deferred income +€2,726
new in 2024: €2,726
- Other debts -€2,151
down €2,151 (-60.8%), from €3,535 to €1,384
- Debts after one year -€2,000
down €2,000 (-5.6%), from €35,527 to €33,527
- Profit (loss) carried forward +€1,894
up €1,894 (+1.9%), from -€100,960 to -€99,066
- Trade debts +€1,743
up €1,743 (+8.8%), from €19,782 to €21,525
- Gross operating margin +€1,703
up €1,703 (+51.5%), from €3,305 to €5,008
- Other operating charges +€667
up €667 (+121%), from €552 to €1,219
From the 2022 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.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,747 | €29,985 | +€2,237 | +8.1% |
| Fixed assets | 21/28 | €15,820 | €8,705 | -€7,115 | -45.0% |
| Tangible fixed assets | 22/27 | €15,820 | €8,705 | -€7,115 | -45.0% |
| Plant, machinery and equipment | 23 | €15,820 | €8,705 | -€7,115 | -45.0% |
| Current assets | 29/58 | €11,927 | €21,280 | +€9,352 | +78.4% |
| Stocks and contracts in progress | 3 | €1,470 | €1,470 | = | 0.0% |
| Stocks | 30/36 | €1,470 | €1,470 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,404 | €1,405 | +€0 | 0.0% |
| Trade receivables | 40 | €805 | €805 | = | 0.0% |
| Other amounts receivable | 41 | €600 | €600 | +€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €8,728 | €18,405 | +€9,678 | +111% |
| Deferred charges and accrued income | 490/1 | €326 | - | -€326 | |
| Total equity and liabilities | 10/49 | €27,747 | €29,985 | +€2,237 | +8.1% |
| Equity | 10/15 | -€36,833 | -€34,939 | +€1,894 | +5.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €2,154 | €2,154 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,154 | €2,154 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,960 | -€99,066 | +€1,894 | +1.9% |
| Amounts payable | 17/49 | €64,580 | €64,923 | +€343 | +0.5% |
| Amounts payable after more than one year | 17 | €35,527 | €33,527 | -€2,000 | -5.6% |
| Other amounts payable | 178/9 | €35,527 | €33,527 | -€2,000 | -5.6% |
| Amounts payable within one year | 42/48 | €29,054 | €28,671 | -€383 | -1.3% |
| Trade debts | 44 | €19,782 | €21,525 | +€1,743 | +8.8% |
| Suppliers | 440/4 | €19,782 | €21,525 | +€1,743 | +8.8% |
| Taxes, remuneration and social security | 45 | €5,737 | €5,762 | +€25 | +0.4% |
| Taxes | 450/3 | €5,737 | €5,762 | +€25 | +0.4% |
| Other amounts payable | 47/48 | €3,535 | €1,384 | -€2,151 | -60.8% |
| Accrued charges and deferred income | 492/3 | - | €2,726 | +€2,726 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,558 | €3,558 | = | 0.0% |
| Other operating charges | 640/8 | €552 | €1,219 | +€667 | +121% |
| Gross operating margin | 9900 | €3,305 | €5,008 | +€1,703 | +51.5% |
| Operating profit (loss) | 9901 | -€805 | €231 | +€1,036 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €171 | €144 | -€28 | -16.3% |
| Recurring financial charges | 65 | €171 | €144 | -€28 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | -€976 | €88 | +€1,064 | |
| Income taxes | 67/77 | €10 | - | -€10 | |
| Profit (loss) for the period | 9904 | -€986 | €88 | +€1,074 | |
| Profit (loss) for the period to be appropriated | 9905 | -€986 | €88 | +€1,074 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.