KHOLOUD: 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.
KHOLOUD
Largest movements
- Receivables within one year -€21,432
down €21,432 (-99.2%), from €21,600 to €168
of which Trade receivables: -€21,580
- Trade debts -€26,112
no longer reported in 2022 (was €26,112)
- Tax, wage and social debts +€5,883
up €5,883 (+338%), from €1,741 to €7,624
of which Taxes: +€3,929
- Profit (loss) carried forward -€1,207
down €1,207 (-12.2%), from -€9,903 to -€11,109
- Gross operating margin +€21,487
up €21,487 (+269%), from €8,002 to €29,490
- Turnover +€21,461
up €21,461 (+89.1%), from €24,077 to €45,537
- Staff costs +€12,791
up €12,791 (+71.4%), from €17,905 to €30,696
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,600 | €168 | -€21,432 | -99.2% |
| Current assets | 29/58 | €21,600 | €168 | -€21,432 | -99.2% |
| Amounts receivable within one year | 40/41 | €21,600 | €168 | -€21,432 | -99.2% |
| Trade receivables | 40 | €21,580 | - | -€21,580 | |
| Other amounts receivable | 41 | €20 | €168 | +€148 | +737% |
| Total equity and liabilities | 10/49 | €21,600 | €168 | -€21,432 | -99.2% |
| Equity | 10/15 | -€6,253 | -€7,459 | -€1,207 | -19.3% |
| Contributions | 10/11 | €3,650 | €3,650 | = | 0.0% |
| Capital | 10 | €3,650 | €3,650 | = | 0.0% |
| Issued capital | 100 | €3,650 | €3,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,903 | -€11,109 | -€1,207 | -12.2% |
| Amounts payable | 17/49 | €27,853 | €7,627 | -€20,226 | -72.6% |
| Amounts payable within one year | 42/48 | €27,853 | €7,627 | -€20,226 | -72.6% |
| Trade debts | 44 | €26,112 | - | -€26,112 | |
| Suppliers | 440/4 | €26,112 | - | -€26,112 | |
| Taxes, remuneration and social security | 45 | €1,741 | €7,624 | +€5,883 | +338% |
| Taxes | 450/3 | - | €3,929 | +€3,929 | |
| Remuneration and social security | 454/9 | €1,741 | €3,694 | +€1,954 | +112% |
| Other amounts payable | 47/48 | - | €4 | +€4 | |
| Turnover | 70 | €24,077 | €45,537 | +€21,461 | +89.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €16,074 | €16,048 | -€27 | -0.2% |
| Remuneration, social security and pensions | 62 | €17,905 | €30,696 | +€12,791 | +71.4% |
| Gross operating margin | 9900 | €8,002 | €29,490 | +€21,487 | +269% |
| Operating profit (loss) | 9901 | -€9,903 | -€1,207 | +€8,696 | +87.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,903 | -€1,207 | +€8,696 | +87.8% |
| Profit (loss) for the period | 9904 | -€9,903 | -€1,207 | +€8,696 | +87.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,903 | -€1,207 | +€8,696 | +87.8% |
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 29 October 2026 via checked.be.