KHOSALI: 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.
KHOSALI
Largest movements
- Cash +€2,826
up €2,826 (+847.8%), from €333 to €3,160
mainly Tax, wage and social debts (+€2,918) and Net result for the year (+€1,072)
- Tax, wage and social debts +€2,918
up €2,918 (+604.9%), from €482 to €3,400
of which Remuneration and social security: +€2,538
- Profit (loss) carried forward +€1,071
up €1,071 (+10.1%), from -€10,577 to -€9,506
- Other debts -€1,049
down €1,049 (-10.3%), from €10,220 to €9,171
- Trade debts -€114
no longer reported in 2023 (was €114)
- Gross operating margin +€7,526
up €7,526, from -€634 to €6,892
- Staff costs +€5,400
new in 2023: €5,400
- Other operating charges +€309
new in 2023: €309
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 | €333 | €3,160 | +€2,826 | +847.8% |
| Current assets | 29/58 | €333 | €3,160 | +€2,826 | +847.8% |
| Cash at bank and in hand | 54/58 | €333 | €3,160 | +€2,826 | +847.8% |
| Total equity and liabilities | 10/49 | €333 | €3,160 | +€2,826 | +847.8% |
| Equity | 10/15 | -€10,483 | -€9,411 | +€1,071 | +10.2% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €94 | €94 | = | 0.0% |
| Non-distributable reserves | 130/1 | €94 | €94 | = | 0.0% |
| Reserves not available under the articles | 1311 | €94 | €94 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,577 | -€9,506 | +€1,071 | +10.1% |
| Amounts payable | 17/49 | €10,816 | €12,571 | +€1,755 | +16.2% |
| Amounts payable within one year | 42/48 | €10,816 | €12,571 | +€1,755 | +16.2% |
| Trade debts | 44 | €114 | - | -€114 | |
| Suppliers | 440/4 | €114 | - | -€114 | |
| Taxes, remuneration and social security | 45 | €482 | €3,400 | +€2,918 | +604.9% |
| Taxes | 450/3 | - | €380 | +€380 | |
| Remuneration and social security | 454/9 | €482 | €3,020 | +€2,538 | +526.2% |
| Other amounts payable | 47/48 | €10,220 | €9,171 | -€1,049 | -10.3% |
| Remuneration, social security and pensions | 62 | - | €5,400 | +€5,400 | |
| Other operating charges | 640/8 | - | €309 | +€309 | |
| Gross operating margin | 9900 | -€634 | €6,892 | +€7,526 | |
| Operating profit (loss) | 9901 | -€634 | €1,183 | +€1,817 | |
| Financial charges | 65/66B | €84 | €111 | +€27 | +32.7% |
| Recurring financial charges | 65 | €84 | €111 | +€27 | +32.7% |
| Profit (loss) for the period before taxes | 9903 | -€718 | €1,072 | +€1,790 | |
| Profit (loss) for the period | 9904 | -€718 | €1,072 | +€1,790 | |
| Profit (loss) for the period to be appropriated | 9905 | -€718 | €1,072 | +€1,790 |
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 2 October 2026 via checked.be.