Kelamo: 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.
Kelamo
Largest movements
- Receivables within one year -€17.6m
down €17.6m (-94.7%), from €18.6m to €990,625
of which Other amounts receivable: -€17.6m
- Reserves -€17.7m
down €17.7m (-95.3%), from €18.6m to €874,470
- Financial income -€13.9m
down €13.9m (-97.4%), from €14.3m to €378,326
of which Non-recurring financial income: -€14.3m
- Taxes +€98,069
up €98,069 (+4534.3%), from €2,163 to €100,231
- Gross operating margin -€27,061
down €27,061, from €24,894 to -€2,168
- Other operating charges -€14,515
down €14,515 (-96.4%), from €15,053 to €538
- Financial charges -€6,932
down €6,932 (-99.3%), from €6,978 to €46
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 | €18,615,000 | €990,625 | -€17.6m | -94.7% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €18,615,000 | €990,625 | -€17.6m | -94.7% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €18,611,429 | €990,625 | -€17.6m | -94.7% |
| Trade receivables | 40 | - | €870 | +€870 | |
| Other amounts receivable | 41 | €18,611,429 | €989,755 | -€17.6m | -94.7% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €3,571 | €0 | -€3,571 | -100.0% |
| Total equity and liabilities | 10/49 | €18,615,000 | €990,625 | -€17.6m | -94.7% |
| Equity | 10/15 | €18,611,527 | €886,870 | -€17.7m | -95.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €18,599,127 | €874,470 | -€17.7m | -95.3% |
| Distributable reserves | 133 | €18,599,127 | €874,470 | -€17.7m | -95.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €3,473 | €103,755 | +€100,282 | +2887.6% |
| Amounts payable within one year | 42/48 | €3,473 | €103,755 | +€100,282 | +2887.6% |
| Taxes, remuneration and social security | 45 | €3,473 | €102,394 | +€98,921 | +2848.4% |
| Taxes | 450/3 | €3,473 | €102,394 | +€98,921 | +2848.4% |
| Other amounts payable | 47/48 | - | €1,361 | +€1,361 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €15,053 | €538 | -€14,515 | -96.4% |
| Gross operating margin | 9900 | €24,894 | -€2,168 | -€27,061 | |
| Operating profit (loss) | 9901 | €9,841 | -€2,706 | -€12,547 | |
| Financial income | 75/76B | €14,319,563 | €378,326 | -€13.9m | -97.4% |
| Recurring financial income | 75 | €44,563 | €378,326 | +€333,763 | +749.0% |
| Non-recurring financial income | 76B | €14,275,000 | €0 | -€14.3m | -100.0% |
| Financial charges | 65/66B | €6,978 | €46 | -€6,932 | -99.3% |
| Recurring financial charges | 65 | €6,978 | €46 | -€6,932 | -99.3% |
| Profit (loss) for the period before taxes | 9903 | €14,322,426 | €375,574 | -€13.9m | -97.4% |
| Income taxes | 67/77 | €2,163 | €100,231 | +€98,069 | +4534.3% |
| Profit (loss) for the period | 9904 | €14,320,263 | €275,343 | -€14.0m | -98.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,320,263 | €275,343 | -€14.0m | -98.1% |
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.