KS WOK: 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.
KS WOK
Largest movements
- Cash -€3,541
down €3,541 (-25.8%), from €13,724 to €10,183
mainly Tax, wage and social debts (-€7,020) and Receivables within one year (-€341)
- Receivables within one year +€341
up €341 (+10.8%), from €3,153 to €3,493
- Stocks and contracts +€315
up €315 (+5.5%), from €5,725 to €6,040
- Tax, wage and social debts -€7,020
down €7,020 (-79.5%), from €8,826 to €1,806
of which Remuneration and social security: -€4,672
- Trade debts +€3,980
up €3,980 (+44.9%), from €8,863 to €12,843
- Profit (loss) carried forward +€261
up €261 (+0.9%), from -€30,059 to -€29,798
- Gross operating margin +€5,609
up €5,609 (+16.5%), from €33,915 to €39,523
- Staff costs -€4,473
down €4,473 (-10.9%), from €41,031 to €36,558
- Financial charges +€1,075
up €1,075 (+132%), from €816 to €1,891
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.
Derived cash bridge
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 | €23,216 | €20,437 | -€2,778 | -12.0% |
| Current assets | 29/58 | €23,216 | €20,437 | -€2,778 | -12.0% |
| Stocks and contracts in progress | 3 | €5,725 | €6,040 | +€315 | +5.5% |
| Stocks | 30/36 | €5,725 | €6,040 | +€315 | +5.5% |
| Amounts receivable within one year | 40/41 | €3,153 | €3,493 | +€341 | +10.8% |
| Other amounts receivable | 41 | €3,153 | €3,493 | +€341 | +10.8% |
| Cash at bank and in hand | 54/58 | €13,724 | €10,183 | -€3,541 | -25.8% |
| Deferred charges and accrued income | 490/1 | €614 | €721 | +€108 | +17.5% |
| Total equity and liabilities | 10/49 | €23,216 | €20,437 | -€2,778 | -12.0% |
| Equity | 10/15 | €5,527 | €5,789 | +€261 | +4.7% |
| Contributions | 10/11 | €9,559 | €9,559 | = | 0.0% |
| Contributions outside capital | 11 | €9,559 | - | -€9,559 | |
| Other | 1109/19 | €9,559 | - | -€9,559 | |
| Reserves | 13 | €26,028 | €26,028 | = | 0.0% |
| Non-distributable reserves | 130/1 | €26,028 | €26,028 | = | 0.0% |
| Reserves not available under the articles | 1311 | €26,028 | €26,028 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,059 | -€29,798 | +€261 | +0.9% |
| Amounts payable | 17/49 | €17,688 | €14,649 | -€3,040 | -17.2% |
| Amounts payable within one year | 42/48 | €17,688 | €14,649 | -€3,040 | -17.2% |
| Trade debts | 44 | €8,863 | €12,843 | +€3,980 | +44.9% |
| Suppliers | 440/4 | €8,863 | €12,843 | +€3,980 | +44.9% |
| Taxes, remuneration and social security | 45 | €8,826 | €1,806 | -€7,020 | -79.5% |
| Taxes | 450/3 | €2,440 | €92 | -€2,348 | -96.2% |
| Remuneration and social security | 454/9 | €6,386 | €1,714 | -€4,672 | -73.2% |
| Remuneration, social security and pensions | 62 | €41,031 | €36,558 | -€4,473 | -10.9% |
| Other operating charges | 640/8 | €297 | €654 | +€357 | +120% |
| Gross operating margin | 9900 | €33,915 | €39,523 | +€5,609 | +16.5% |
| Operating profit (loss) | 9901 | -€7,413 | €2,312 | +€9,724 | |
| Financial charges | 65/66B | €816 | €1,891 | +€1,075 | +132% |
| Recurring financial charges | 65 | €816 | €1,891 | +€1,075 | +132% |
| Profit (loss) for the period before taxes | 9903 | -€8,229 | €420 | +€8,650 | |
| Income taxes | 67/77 | - | €159 | +€159 | |
| Profit (loss) for the period | 9904 | -€8,229 | €261 | +€8,491 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,229 | €261 | +€8,491 |
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 31 October 2026 via checked.be.