KEN-EVENTS: 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.
KEN-EVENTS
Largest movements
- Tangible fixed assets -€7,500
down €7,500 (-100%), from €7,500 to €0
of which Furniture and vehicles: -€6,600
- Receivables within one year -€177
down €177 (-7.7%), from €2,304 to €2,127
of which Trade receivables: -€500
- Cash +€109
up €109 (+18.5%), from €591 to €701
mainly Depreciation (+€7,500) and Trade debts (+€2,946)
- Profit (loss) carried forward -€5,519
down €5,519 (-74.0%), from -€7,457 to -€12,977
- Other debts -€2,996
down €2,996 (-72.4%), from €4,142 to €1,145
- Trade debts +€2,946
up €2,946 (+56.5%), from €5,211 to €8,157
- Reserves -€1,885
down €1,885 (-86.2%), from €2,188 to €302
of which Distributable reserves: -€1,885
- Accrued charges and deferred income -€112
down €112 (-100%), from €112 to €0
- Gross operating margin -€8,948
down €8,948 (-87.3%), from €10,248 to €1,299
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.
Derived cash bridge
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 | €10,395 | €2,827 | -€7,568 | -72.8% |
| Fixed assets | 21/28 | €7,500 | €0 | -€7,500 | -100% |
| Tangible fixed assets | 22/27 | €7,500 | €0 | -€7,500 | -100% |
| Plant, machinery and equipment | 23 | €900 | €0 | -€900 | -100% |
| Furniture and vehicles | 24 | €6,600 | €0 | -€6,600 | -100% |
| Current assets | 29/58 | €2,895 | €2,827 | -€68 | -2.3% |
| Amounts receivable within one year | 40/41 | €2,304 | €2,127 | -€177 | -7.7% |
| Trade receivables | 40 | €1,672 | €1,172 | -€500 | -29.9% |
| Other amounts receivable | 41 | €631 | €954 | +€323 | +51.2% |
| Cash at bank and in hand | 54/58 | €591 | €701 | +€109 | +18.5% |
| Total equity and liabilities | 10/49 | €10,395 | €2,827 | -€7,568 | -72.8% |
| Equity | 10/15 | €930 | -€6,475 | -€7,405 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,188 | €302 | -€1,885 | -86.2% |
| Non-distributable reserves | 130/1 | €302 | €302 | = | 0.0% |
| Reserves not available under the articles | 1311 | €302 | €302 | = | 0.0% |
| Distributable reserves | 133 | €1,885 | €0 | -€1,885 | -100% |
| Profit (loss) carried forward | 14 | -€7,457 | -€12,977 | -€5,519 | -74.0% |
| Amounts payable | 17/49 | €9,465 | €9,302 | -€163 | -1.7% |
| Amounts payable within one year | 42/48 | €9,353 | €9,302 | -€51 | -0.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €5,211 | €8,157 | +€2,946 | +56.5% |
| Suppliers | 440/4 | €5,211 | €8,157 | +€2,946 | +56.5% |
| Other amounts payable | 47/48 | €4,142 | €1,145 | -€2,996 | -72.4% |
| Accrued charges and deferred income | 492/3 | €112 | €0 | -€112 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,500 | €7,500 | = | 0.0% |
| Other operating charges | 640/8 | €460 | €499 | +€40 | +8.7% |
| Non-recurring operating charges | 66A | €0 | €500 | +€500 | |
| Gross operating margin | 9900 | €10,248 | €1,299 | -€8,948 | -87.3% |
| Operating profit (loss) | 9901 | €2,288 | -€7,200 | -€9,488 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €227 | €205 | -€22 | -9.9% |
| Recurring financial charges | 65 | €227 | €205 | -€22 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €2,061 | -€7,405 | -€9,466 | |
| Profit (loss) for the period | 9904 | €2,061 | -€7,405 | -€9,466 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,061 | -€7,405 | -€9,466 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.