KBHL: 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.
KBHL
Largest movements
- Receivables within one year -€9,680
down €9,680 (-22.8%), from €42,375 to €32,695
of which Trade receivables: -€10,973
- Cash +€5,206
up €5,206 (+459.1%), from €1,134 to €6,340
mainly Net result for the year (+€13,678) and Receivables within one year (+€9,680)
- Profit (loss) carried forward +€13,678
up €13,678, from -€2,543 to €11,135
- Other debts -€11,327
down €11,327 (-90.5%), from €12,520 to €1,193
- Trade debts -€4,424
down €4,424 (-60.8%), from €7,275 to €2,851
- Tax, wage and social debts -€2,400
down €2,400 (-69.3%), from €3,465 to €1,065
of which Remuneration and social security: -€3,434
- Gross operating margin +€28,360
up €28,360, from -€11,298 to €17,062
- Taxes -€2,052
down €2,052 (-59.5%), from €3,449 to €1,397
- Other operating charges +€1,084
up €1,084 (+402.1%), from €270 to €1,354
- Depreciation -€404
no longer reported in 2023 (was €404)
- Financial charges +€395
up €395 (+756.1%), from €52 to €447
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 | €43,610 | €39,136 | -€4,473 | -10.3% |
| Fixed assets | 21/28 | €101 | €101 | = | 0.0% |
| Financial fixed assets | 28 | €101 | €101 | = | 0.0% |
| Current assets | 29/58 | €43,509 | €39,036 | -€4,473 | -10.3% |
| Amounts receivable within one year | 40/41 | €42,375 | €32,695 | -€9,680 | -22.8% |
| Trade receivables | 40 | €34,169 | €23,196 | -€10,973 | -32.1% |
| Other amounts receivable | 41 | €8,206 | €9,499 | +€1,293 | +15.8% |
| Cash at bank and in hand | 54/58 | €1,134 | €6,340 | +€5,206 | +459.1% |
| Total equity and liabilities | 10/49 | €43,610 | €39,136 | -€4,473 | -10.3% |
| Equity | 10/15 | €17,917 | €31,595 | +€13,678 | +76.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,543 | €11,135 | +€13,678 | |
| Amounts payable | 17/49 | €25,692 | €7,541 | -€18,151 | -70.6% |
| Amounts payable within one year | 42/48 | €25,692 | €7,541 | -€18,151 | -70.6% |
| Trade debts | 44 | €7,275 | €2,851 | -€4,424 | -60.8% |
| Suppliers | 440/4 | €7,275 | €2,851 | -€4,424 | -60.8% |
| Advances received on contracts in progress | 46 | €2,432 | €2,432 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,465 | €1,065 | -€2,400 | -69.3% |
| Taxes | 450/3 | €31 | €1,065 | +€1,034 | +3361.8% |
| Remuneration and social security | 454/9 | €3,434 | - | -€3,434 | |
| Other amounts payable | 47/48 | €12,520 | €1,193 | -€11,327 | -90.5% |
| Non-recurring operating income | 76A | - | €16,944 | +€16,944 | |
| Remuneration, social security and pensions | 62 | €369 | €186 | -€183 | -49.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €404 | - | -€404 | |
| Other operating charges | 640/8 | €270 | €1,354 | +€1,084 | +402.1% |
| Gross operating margin | 9900 | -€11,298 | €17,062 | +€28,360 | |
| Operating profit (loss) | 9901 | -€12,341 | €15,522 | +€27,863 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €52 | €447 | +€395 | +756.1% |
| Recurring financial charges | 65 | €52 | €447 | +€395 | +756.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,393 | €15,075 | +€27,468 | |
| Income taxes | 67/77 | €3,449 | €1,397 | -€2,052 | -59.5% |
| Profit (loss) for the period | 9904 | -€15,842 | €13,678 | +€29,520 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,842 | €13,678 | +€29,520 |
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 8 October 2026 via checked.be.