Kine Beeckman: 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.
Kine Beeckman
Largest movements
- Receivables within one year -€4,178
no longer reported in 2022 (was €4,178)
- Receivables after one year +€3,399
new in 2022: €3,399
- Cash +€3,383
up €3,383 (+73.0%), from €4,635 to €8,018
mainly Receivables within one year (+€4,178) and Net result for the year (+€3,673)
- Current investments +€557
up €557 (+1.4%), from €39,384 to €39,941
- Profit (loss) carried forward +€3,673
up €3,673 (+94.5%), from -€3,888 to -€215
- Taxes -€5,762
down €5,762 (-85.6%), from €6,731 to €969
- Depreciation -€2,389
down €2,389 (-82.0%), from €2,912 to €523
- Staff costs +€515
up €515 (+2.4%), from €21,463 to €21,978
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
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 | €48,739 | €52,409 | +€3,670 | +7.5% |
| Fixed assets | 21/28 | €541 | €1,051 | +€510 | +94.1% |
| Tangible fixed assets | 22/27 | €541 | €1,051 | +€510 | +94.1% |
| Plant, machinery and equipment | 23 | €300 | €225 | -€75 | -25.0% |
| Furniture and vehicles | 24 | €241 | €826 | +€585 | +242% |
| Current assets | 29/58 | €48,198 | €51,358 | +€3,160 | +6.6% |
| Amounts receivable after more than one year | 29 | - | €3,399 | +€3,399 | |
| Trade receivables | 290 | - | €3,399 | +€3,399 | |
| Amounts receivable within one year | 40/41 | €4,178 | - | -€4,178 | |
| Trade receivables | 40 | €4,178 | - | -€4,178 | |
| Current investments | 50/53 | €39,384 | €39,941 | +€557 | +1.4% |
| Cash at bank and in hand | 54/58 | €4,635 | €8,018 | +€3,383 | +73.0% |
| Total equity and liabilities | 10/49 | €48,739 | €52,409 | +€3,670 | +7.5% |
| Equity | 10/15 | €48,419 | €52,092 | +€3,673 | +7.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €51,307 | €51,307 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Legal reserve | 130 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €51,207 | €51,207 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€3,888 | -€215 | +€3,673 | +94.5% |
| Amounts payable | 17/49 | €321 | €317 | -€4 | -1.2% |
| Amounts payable within one year | 42/48 | €321 | €317 | -€4 | -1.2% |
| Trade debts | 44 | €321 | €317 | -€4 | -1.2% |
| Suppliers | 440/4 | €321 | €317 | -€4 | -1.2% |
| Remuneration, social security and pensions | 62 | €21,463 | €21,978 | +€515 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,912 | €523 | -€2,389 | -82.0% |
| Other operating charges | 640/8 | €449 | €691 | +€243 | +54.1% |
| Gross operating margin | 9900 | €27,777 | €27,955 | +€178 | +0.6% |
| Operating profit (loss) | 9901 | €2,952 | €4,763 | +€1,811 | +61.3% |
| Financial charges | 65/66B | €110 | €121 | +€11 | +10.2% |
| Recurring financial charges | 65 | €110 | €121 | +€11 | +10.2% |
| Non-recurring financial charges | 66B | €110 | €121 | +€11 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €2,842 | €4,642 | +€1,800 | +63.3% |
| Income taxes | 67/77 | €6,731 | €969 | -€5,762 | -85.6% |
| Profit (loss) for the period | 9904 | -€3,888 | €3,673 | +€7,561 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,888 | €3,673 | +€7,561 |
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 21 October 2026 via checked.be.