KFK DESIGN: 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.
KFK DESIGN
Largest movements
- Receivables within one year +€9,846
up €9,846 (+117.4%), from €8,383 to €18,228
of which Other amounts receivable: +€14,251
- Cash +€5,319
up €5,319 (+82.7%), from €6,429 to €11,748
mainly Net result for the year (+€13,477) and Tax, wage and social debts (+€5,121)
- Profit (loss) carried forward +€13,477
up €13,477 (+337.9%), from €3,988 to €17,465
- Tax, wage and social debts +€5,121
up €5,121 (+268.0%), from €1,911 to €7,031
- Trade debts -€3,433
down €3,433 (-87.7%), from €3,913 to €480
- Gross operating margin +€12,115
up €12,115 (+162.3%), from €7,467 to €19,583
- Taxes +€3,210
up €3,210 (+168.0%), from €1,911 to €5,121
- Other operating charges -€822
down €822 (-54.2%), from €1,517 to €695
- Financial charges +€240
up €240 (+475.1%), from €51 to €291
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,812 | €29,976 | +€15,164 | +102.4% |
| Current assets | 29/58 | €14,812 | €29,976 | +€15,164 | +102.4% |
| Amounts receivable within one year | 40/41 | €8,383 | €18,228 | +€9,846 | +117.4% |
| Trade receivables | 40 | €8,098 | €3,692 | -€4,406 | -54.4% |
| Other amounts receivable | 41 | €285 | €14,536 | +€14,251 | +4995.5% |
| Cash at bank and in hand | 54/58 | €6,429 | €11,748 | +€5,319 | +82.7% |
| Total equity and liabilities | 10/49 | €14,812 | €29,976 | +€15,164 | +102.4% |
| Equity | 10/15 | €8,988 | €22,465 | +€13,477 | +149.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,988 | €17,465 | +€13,477 | +337.9% |
| Amounts payable | 17/49 | €5,824 | €7,511 | +€1,688 | +29.0% |
| Amounts payable within one year | 42/48 | €5,824 | €7,511 | +€1,688 | +29.0% |
| Trade debts | 44 | €3,913 | €480 | -€3,433 | -87.7% |
| Suppliers | 440/4 | €3,913 | €480 | -€3,433 | -87.7% |
| Taxes, remuneration and social security | 45 | €1,911 | €7,031 | +€5,121 | +268.0% |
| Taxes | 450/3 | €1,911 | €7,031 | +€5,121 | +268.0% |
| Other operating charges | 640/8 | €1,517 | €695 | -€822 | -54.2% |
| Gross operating margin | 9900 | €7,467 | €19,583 | +€12,115 | +162.3% |
| Operating profit (loss) | 9901 | €5,950 | €18,888 | +€12,938 | +217.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €51 | €291 | +€240 | +475.1% |
| Recurring financial charges | 65 | €51 | €291 | +€240 | +475.1% |
| Profit (loss) for the period before taxes | 9903 | €5,899 | €18,597 | +€12,698 | +215.3% |
| Income taxes | 67/77 | €1,911 | €5,121 | +€3,210 | +168.0% |
| Profit (loss) for the period | 9904 | €3,988 | €13,477 | +€9,488 | +237.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,988 | €13,477 | +€9,488 | +237.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.