KEYSER: 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.
KEYSER
Largest movements
- Cash -€55,597
down €55,597 (-20.6%), from €269,963 to €214,366
mainly Other debts (-€31,486) and Net result for the year (-€24,119)
- Other debts -€31,486
down €31,486 (-52.8%), from €59,661 to €28,174
- Profit (loss) carried forward -€24,119
down €24,119 (-15.3%), from €157,463 to €133,345
- Gross operating margin -€3,577
down €3,577 (-17.9%), from -€20,020 to -€23,596
- Financial charges -€2,294
down €2,294 (-98.1%), from €2,339 to €45
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 | €269,963 | €214,456 | -€55,507 | -20.6% |
| Current assets | 29/58 | €269,963 | €214,456 | -€55,507 | -20.6% |
| Amounts receivable within one year | 40/41 | - | €90 | +€90 | |
| Trade receivables | 40 | - | €90 | +€90 | |
| Cash at bank and in hand | 54/58 | €269,963 | €214,366 | -€55,597 | -20.6% |
| Total equity and liabilities | 10/49 | €269,963 | €214,456 | -€55,507 | -20.6% |
| Equity | 10/15 | €184,963 | €160,845 | -€24,119 | -13.0% |
| Contributions | 10/11 | €27,500 | €27,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €157,463 | €133,345 | -€24,119 | -15.3% |
| Amounts payable | 17/49 | €85,000 | €53,611 | -€31,389 | -36.9% |
| Amounts payable within one year | 42/48 | €60,008 | €28,620 | -€31,389 | -52.3% |
| Trade debts | 44 | €348 | €445 | +€98 | +28.1% |
| Suppliers | 440/4 | €348 | €445 | +€98 | +28.1% |
| Other amounts payable | 47/48 | €59,661 | €28,174 | -€31,486 | -52.8% |
| Accrued charges and deferred income | 492/3 | €24,992 | €24,992 | = | 0.0% |
| Other operating charges | 640/8 | €423 | €478 | +€54 | +12.8% |
| Gross operating margin | 9900 | -€20,020 | -€23,596 | -€3,577 | -17.9% |
| Operating profit (loss) | 9901 | -€20,443 | -€24,074 | -€3,631 | -17.8% |
| Financial charges | 65/66B | €2,339 | €45 | -€2,294 | -98.1% |
| Recurring financial charges | 65 | €2,339 | €45 | -€2,294 | -98.1% |
| Profit (loss) for the period before taxes | 9903 | -€22,782 | -€24,119 | -€1,337 | -5.9% |
| Profit (loss) for the period | 9904 | -€22,782 | -€24,119 | -€1,337 | -5.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,782 | -€24,119 | -€1,337 | -5.9% |
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 12 October 2026 via checked.be.