KIKKI-WALLY: what changed
KIKKI-WALLY
Largest movements
- Cash +€31,902
up €31,902 (+2,804%), from €1,138 to €33,039
mainly Net result for the year (+€51,681) and Tax, wage and social debts (+€28,479)
- Receivables within one year +€11,366
up €11,366 (+14.5%), from €78,494 to €89,859
- Tangible fixed assets -€2,520
down €2,520 (-55.9%), from €4,504 to €1,984
of which Plant, machinery and equipment: -€1,409
- Reserves +€48,796
up €48,796 (+114%), from €42,827 to €91,623
of which Distributable reserves: +€46,906
- Tax, wage and social debts +€28,479
up €28,479 (+919%), from €3,099 to €31,578
- Contributions -€18,600
no longer reported in 2023 (was €18,600)
- Other debts -€16,559
no longer reported in 2023 (was €16,559)
- Trade debts -€2,344
down €2,344 (-69.8%), from €3,357 to €1,013
- Gross operating margin +€61,013
up €61,013 (+489%), from €12,464 to €73,477
- Taxes +€20,372
up €20,372 (+657%), from €3,099 to €23,471
- Financial income +€3,331
up €3,331 (+135%), from €2,474 to €5,805
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,442 | €125,465 | +€41,023 | +48.6% |
| Fixed assets | 21/28 | €4,504 | €1,984 | -€2,520 | -55.9% |
| Tangible fixed assets | 22/27 | €4,504 | €1,984 | -€2,520 | -55.9% |
| Plant, machinery and equipment | 23 | €3,393 | €1,984 | -€1,409 | -41.5% |
| Furniture and vehicles | 24 | €1,111 | - | -€1,111 | |
| Current assets | 29/58 | €79,938 | €123,481 | +€43,543 | +54.5% |
| Amounts receivable within one year | 40/41 | €78,494 | €89,859 | +€11,366 | +14.5% |
| Other amounts receivable | 41 | €78,494 | €89,859 | +€11,366 | +14.5% |
| Cash at bank and in hand | 54/58 | €1,138 | €33,039 | +€31,902 | +2,804% |
| Deferred charges and accrued income | 490/1 | €306 | €582 | +€276 | +90.0% |
| Total equity and liabilities | 10/49 | €84,442 | €125,465 | +€41,023 | +48.6% |
| Equity | 10/15 | €61,427 | €91,623 | +€30,196 | +49.2% |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €42,827 | €91,623 | +€48,796 | +114% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | - | €3,750 | +€3,750 | |
| Distributable reserves | 133 | €40,967 | €87,873 | +€46,906 | +114% |
| Provisions and deferred taxes | 16 | - | €1,250 | +€1,250 | |
| Deferred taxes | 168 | - | €1,250 | +€1,250 | |
| Amounts payable | 17/49 | €23,015 | €32,592 | +€9,577 | +41.6% |
| Amounts payable within one year | 42/48 | €23,015 | €32,592 | +€9,577 | +41.6% |
| Trade debts | 44 | €3,357 | €1,013 | -€2,344 | -69.8% |
| Suppliers | 440/4 | €3,357 | €1,013 | -€2,344 | -69.8% |
| Taxes, remuneration and social security | 45 | €3,099 | €31,578 | +€28,479 | +919% |
| Taxes | 450/3 | €3,099 | €31,578 | +€28,479 | +919% |
| Other amounts payable | 47/48 | €16,559 | - | -€16,559 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,583 | €1,409 | -€174 | -11.0% |
| Other operating charges | 640/8 | €450 | €1,067 | +€618 | +137% |
| Non-recurring operating charges | 66A | €746 | - | -€746 | |
| Gross operating margin | 9900 | €12,464 | €73,477 | +€61,013 | +489% |
| Operating profit (loss) | 9901 | €9,686 | €71,001 | +€61,315 | +633% |
| Financial income | 75/76B | €2,474 | €5,805 | +€3,331 | +135% |
| Recurring financial income | 75 | €2,474 | €5,805 | +€3,331 | +135% |
| Financial charges | 65/66B | €1,069 | €404 | -€665 | -62.2% |
| Recurring financial charges | 65 | €1,069 | €404 | -€665 | -62.2% |
| Profit (loss) for the period before taxes | 9903 | €11,091 | €76,402 | +€65,311 | +589% |
| Transfer to deferred taxes | 680 | - | €1,250 | +€1,250 | |
| Income taxes | 67/77 | €3,099 | €23,471 | +€20,372 | +657% |
| Profit (loss) for the period | 9904 | €7,992 | €51,681 | +€43,690 | +547% |
| Transfer to tax-exempt reserves | 689 | - | €3,750 | +€3,750 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,992 | €47,931 | +€39,940 | +500% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.