Kayvc: what changed
Two fiscal 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.
Kayvc
Largest movements
- Receivables within one year +€58,524
up €58,524 (+178.6%), from €32,760 to €91,284
of which Other amounts receivable: +€61,050
- Cash +€6,890
up €6,890 (+130.3%), from €5,286 to €12,176
mainly Net result for the year (+€39,530) and Other debts (+€18,569)
- Stocks and contracts -€5,000
no longer reported in 2023 (was €5,000)
- Profit (loss) carried forward +€39,530
up €39,530 (+544.6%), from €7,258 to €46,788
- Other debts +€18,569
up €18,569 (+78.8%), from €23,567 to €42,137
- Tax, wage and social debts +€6,559
up €6,559 (+81.7%), from €8,029 to €14,587
of which Taxes: +€5,910
- Trade debts -€4,336
down €4,336 (-80.5%), from €5,384 to €1,048
- Gross operating margin +€45,583
up €45,583 (+541.6%), from €8,417 to €54,000
- Taxes +€12,599
up €12,599 (+558.2%), from €2,257 to €14,856
- Other operating charges -€1,292
no longer reported in 2023 (was €1,292)
- Financial income +€553
up €553 (+385.4%), from €143 to €697
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.
Cash bridge derived
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 | €46,738 | €107,060 | +€60,322 | +129.1% |
| Fixed assets | 21/28 | €3,600 | €3,600 | = | 0.0% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €43,138 | €103,460 | +€60,322 | +139.8% |
| Stocks and contracts in progress | 3 | €5,000 | - | -€5,000 | |
| Contracts in progress | 37 | €5,000 | - | -€5,000 | |
| Amounts receivable within one year | 40/41 | €32,760 | €91,284 | +€58,524 | +178.6% |
| Trade receivables | 40 | €29,902 | €27,376 | -€2,526 | -8.4% |
| Other amounts receivable | 41 | €2,858 | €63,908 | +€61,050 | +2136.2% |
| Cash at bank and in hand | 54/58 | €5,286 | €12,176 | +€6,890 | +130.3% |
| Deferred charges and accrued income | 490/1 | €92 | - | -€92 | |
| Total equity and liabilities | 10/49 | €46,738 | €107,060 | +€60,322 | +129.1% |
| Equity | 10/15 | €9,758 | €49,288 | +€39,530 | +405.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,258 | €46,788 | +€39,530 | +544.6% |
| Amounts payable | 17/49 | €36,980 | €57,772 | +€20,792 | +56.2% |
| Amounts payable within one year | 42/48 | €36,980 | €57,772 | +€20,792 | +56.2% |
| Trade debts | 44 | €5,384 | €1,048 | -€4,336 | -80.5% |
| Suppliers | 440/4 | €5,384 | €1,048 | -€4,336 | -80.5% |
| Taxes, remuneration and social security | 45 | €8,029 | €14,587 | +€6,559 | +81.7% |
| Taxes | 450/3 | €7,677 | €13,587 | +€5,910 | +77.0% |
| Remuneration and social security | 454/9 | €352 | €1,000 | +€649 | +184.5% |
| Other amounts payable | 47/48 | €23,567 | €42,137 | +€18,569 | +78.8% |
| Other operating charges | 640/8 | €1,292 | - | -€1,292 | |
| Gross operating margin | 9900 | €8,417 | €54,000 | +€45,583 | +541.6% |
| Operating profit (loss) | 9901 | €7,125 | €54,000 | +€46,875 | +657.9% |
| Financial income | 75/76B | €143 | €697 | +€553 | +385.4% |
| Recurring financial income | 75 | €143 | €697 | +€553 | +385.4% |
| Financial charges | 65/66B | €533 | €310 | -€223 | -41.9% |
| Recurring financial charges | 65 | €533 | €310 | -€223 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | €6,735 | €54,386 | +€47,651 | +707.5% |
| Income taxes | 67/77 | €2,257 | €14,856 | +€12,599 | +558.2% |
| Profit (loss) for the period | 9904 | €4,478 | €39,530 | +€35,052 | +782.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,478 | €39,530 | +€35,052 | +782.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.