KOLDIS: 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.
KOLDIS
Largest movements
- Tangible fixed assets -€2,438
down €2,438 (-80.8%), from €3,019 to €581
- Cash +€861
up €861 (+2346.3%), from €37 to €898
mainly Other debts (+€19,481) and Tax, wage and social debts (+€12,744)
- Profit (loss) carried forward -€37,230
down €37,230 (-28.5%), from -€130,859 to -€168,090
- Other debts +€19,481
up €19,481 (+17.7%), from €110,258 to €129,739
- Tax, wage and social debts +€12,744
up €12,744 (+537.6%), from €2,371 to €15,115
of which Remuneration and social security: +€9,590
- Accrued charges and deferred income +€3,428
up €3,428 (+228.6%), from €1,500 to €4,928
- Staff costs +€19,637
up €19,637 (+205.8%), from €9,540 to €29,177
- Gross operating margin -€9,830
down €9,830, from €4,799 to -€5,031
- Depreciation -€636
down €636 (-20.7%), from €3,074 to €2,438
- Other operating charges +€513
new in 2023: €513
- Financial charges -€52
down €52 (-42.1%), from €124 to €72
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 | €3,055 | €1,479 | -€1,577 | -51.6% |
| Fixed assets | 21/28 | €3,019 | €581 | -€2,438 | -80.8% |
| Tangible fixed assets | 22/27 | €3,019 | €581 | -€2,438 | -80.8% |
| Furniture and vehicles | 24 | €3,019 | €581 | -€2,438 | -80.8% |
| Current assets | 29/58 | €37 | €898 | +€861 | +2346.3% |
| Cash at bank and in hand | 54/58 | €37 | €898 | +€861 | +2346.3% |
| Total equity and liabilities | 10/49 | €3,055 | €1,479 | -€1,577 | -51.6% |
| Equity | 10/15 | -€112,259 | -€149,490 | -€37,230 | -33.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€130,859 | -€168,090 | -€37,230 | -28.5% |
| Amounts payable | 17/49 | €115,315 | €150,968 | +€35,654 | +30.9% |
| Amounts payable within one year | 42/48 | €113,815 | €146,040 | +€32,225 | +28.3% |
| Trade debts | 44 | €1,186 | €1,186 | = | 0.0% |
| Suppliers | 440/4 | €1,186 | €1,186 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,371 | €15,115 | +€12,744 | +537.6% |
| Taxes | 450/3 | - | €3,154 | +€3,154 | |
| Remuneration and social security | 454/9 | €2,371 | €11,961 | +€9,590 | +404.5% |
| Other amounts payable | 47/48 | €110,258 | €129,739 | +€19,481 | +17.7% |
| Accrued charges and deferred income | 492/3 | €1,500 | €4,928 | +€3,428 | +228.6% |
| Remuneration, social security and pensions | 62 | €9,540 | €29,177 | +€19,637 | +205.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,074 | €2,438 | -€636 | -20.7% |
| Other operating charges | 640/8 | - | €513 | +€513 | |
| Gross operating margin | 9900 | €4,799 | -€5,031 | -€9,830 | |
| Operating profit (loss) | 9901 | -€7,815 | -€37,159 | -€29,344 | -375.5% |
| Financial charges | 65/66B | €124 | €72 | -€52 | -42.1% |
| Recurring financial charges | 65 | €124 | €72 | -€52 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,939 | -€37,230 | -€29,292 | -369.0% |
| Profit (loss) for the period | 9904 | -€7,939 | -€37,230 | -€29,292 | -369.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,939 | -€37,230 | -€29,292 | -369.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.