KEBAP ABOOV: what changed
KEBAP ABOOV
Largest movements
- Receivables within one year -€55,821
no longer reported in 2022 (was €55,821)
of which Trade receivables: -€54,649
- Cash -€15,384
down €15,384 (-37.2%), from €41,399 to €26,015
mainly Other debts (-€58,471) and Tax, wage and social debts (-€43,943)
- Stocks and contracts +€3,652
new in 2022: €3,652
- Other debts -€58,471
down €58,471 (-38.8%), from €150,670 to €92,199
- Tax, wage and social debts -€43,943
down €43,943 (-96.6%), from €45,468 to €1,525
of which Remuneration and social security: -€28,497
- Profit (loss) carried forward +€19,083
up €19,083 (+16.8%), from -€113,662 to -€94,579
- Trade debts +€15,558
up €15,558 (+338%), from €4,607 to €20,165
- Purchases and services -€73,733
no longer reported in 2022 (was €73,733)
- Staff costs +€23,640
up €23,640 (+218%), from €10,846 to €34,486
- Gross operating margin -€11,420
down €11,420 (-20.2%), from €56,474 to €45,054
- Taxes -€10,789
down €10,789, from €234 to -€10,555
- Other operating charges -€1,509
down €1,509 (-75.4%), from €2,000 to €491
Change in the result, 2021 to 2022
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2021 and 2022 balance sheets and the 2022 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,143 | €31,370 | -€67,773 | -68.4% |
| Fixed assets | 21/28 | €1,886 | €1,702 | -€184 | -9.7% |
| Tangible fixed assets | 22/27 | €1,886 | €1,702 | -€184 | -9.7% |
| Land and buildings | 22 | €248 | €289 | +€41 | +16.6% |
| Plant, machinery and equipment | 23 | €1,638 | €1,413 | -€225 | -13.7% |
| Current assets | 29/58 | €97,257 | €29,667 | -€67,590 | -69.5% |
| Stocks and contracts in progress | 3 | - | €3,652 | +€3,652 | |
| Stocks | 30/36 | - | €3,652 | +€3,652 | |
| Amounts receivable within one year | 40/41 | €55,821 | - | -€55,821 | |
| Trade receivables | 40 | €54,649 | - | -€54,649 | |
| Other amounts receivable | 41 | €1,172 | - | -€1,172 | |
| Cash at bank and in hand | 54/58 | €41,399 | €26,015 | -€15,384 | -37.2% |
| Deferred charges and accrued income | 490/1 | €37 | - | -€37 | |
| Total equity and liabilities | 10/49 | €99,143 | €31,370 | -€67,773 | -68.4% |
| Equity | 10/15 | -€101,602 | -€82,519 | +€19,083 | +18.8% |
| Contributions | 10/11 | €10,200 | €10,200 | = | 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 | -€113,662 | -€94,579 | +€19,083 | +16.8% |
| Amounts payable | 17/49 | €200,745 | €113,889 | -€86,856 | -43.3% |
| Amounts payable within one year | 42/48 | €200,745 | €113,889 | -€86,856 | -43.3% |
| Trade debts | 44 | €4,607 | €20,165 | +€15,558 | +338% |
| Suppliers | 440/4 | €4,607 | €20,165 | +€15,558 | +338% |
| Taxes, remuneration and social security | 45 | €45,468 | €1,525 | -€43,943 | -96.6% |
| Taxes | 450/3 | €16,971 | €1,525 | -€15,446 | -91.0% |
| Remuneration and social security | 454/9 | €28,497 | - | -€28,497 | |
| Other amounts payable | 47/48 | €150,670 | €92,199 | -€58,471 | -38.8% |
| Non-recurring operating income | 76A | - | €83 | +€83 | |
| Goods, raw materials, services and sundry goods | 60/61 | €73,733 | - | -€73,733 | |
| Remuneration, social security and pensions | 62 | €10,846 | €34,486 | +€23,640 | +218% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,036 | €845 | -€191 | -18.5% |
| Other operating charges | 640/8 | €2,000 | €491 | -€1,509 | -75.4% |
| Gross operating margin | 9900 | €56,474 | €45,054 | -€11,420 | -20.2% |
| Operating profit (loss) | 9901 | €42,592 | €9,232 | -€33,360 | -78.3% |
| Financial income | 75/76B | €8 | €1 | -€7 | -86.1% |
| Recurring financial income | 75 | €8 | €1 | -€7 | -86.1% |
| Financial charges | 65/66B | €50 | €358 | +€308 | +616% |
| Recurring financial charges | 65 | €50 | €358 | +€308 | +616% |
| Profit (loss) for the period before taxes | 9903 | €42,550 | €8,875 | -€33,675 | -79.1% |
| Income taxes | 67/77 | €234 | -€10,555 | -€10,789 | |
| Profit (loss) for the period | 9904 | €42,316 | €19,430 | -€22,886 | -54.1% |
| Profit (loss) for the period to be appropriated | 9905 | €42,316 | €19,430 | -€22,886 | -54.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.