KOVIAN HOLDING: 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.
KOVIAN HOLDING
Largest movements
- Cash -€4
no longer reported in 2022 (was €4)
mainly Net result for the year (-€4)
- Profit (loss) carried forward -€4
down €4 (0.0%), from -€552,546 to -€552,550
- Gross operating margin -€2,424
no longer reported in 2022 (was €2,424)
- Other operating charges -€267
no longer reported in 2022 (was €267)
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 | €4 | - | -€4 | |
| Current assets | 29/58 | €4 | - | -€4 | |
| Cash at bank and in hand | 54/58 | €4 | - | -€4 | |
| Total equity and liabilities | 10/49 | €4 | €0 | -€4 | -100% |
| Equity | 10/15 | -€293 | -€297 | -€4 | -1.4% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €52,253 | €52,253 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50,000 | €50,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €2,253 | €2,253 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€552,546 | -€552,550 | -€4 | 0.0% |
| Amounts payable | 17/49 | €297 | €297 | = | 0.0% |
| Amounts payable within one year | 42/48 | €297 | €297 | = | 0.0% |
| Other amounts payable | 47/48 | €297 | €297 | = | 0.0% |
| Other operating charges | 640/8 | €267 | - | -€267 | |
| Gross operating margin | 9900 | €2,424 | - | -€2,424 | |
| Operating profit (loss) | 9901 | €2,157 | - | -€2,157 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €10 | €4 | -€6 | -58.0% |
| Recurring financial charges | 65 | €10 | €4 | -€6 | -58.0% |
| Profit (loss) for the period before taxes | 9903 | €2,149 | -€4 | -€2,153 | |
| Profit (loss) for the period | 9904 | €2,149 | -€4 | -€2,153 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,149 | -€4 | -€2,153 |
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 30 October 2026 via checked.be.