Kwisp: 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.
Kwisp
Largest movements
- Cash +€36,118
up €36,118 (+219.5%), from €16,457 to €52,574
mainly Net result for the year (+€32,141) and Depreciation (+€13,938)
- Intangible fixed assets -€9,000
down €9,000 (-15.7%), from €57,467 to €48,467
- Receivables within one year +€5,453
up €5,453 (+3213.1%), from €170 to €5,622
- Reserves +€19,652
up €19,652 (+241.8%), from €8,129 to €27,781
- Debts after one year -€12,539
down €12,539 (-42.3%), from €29,647 to €17,107
- Profit (loss) carried forward +€10,823
no longer reported in 2024 (was -€10,823)
- Tax, wage and social debts +€5,440
up €5,440 (+202.5%), from €2,687 to €8,127
- Trade debts +€5,299
up €5,299 (+948.3%), from €559 to €5,858
- Gross operating margin +€28,099
up €28,099 (+108.2%), from €25,971 to €54,069
- Taxes +€5,987
new in 2024: €5,987
- Depreciation -€931
down €931 (-6.3%), from €14,869 to €13,938
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,271 | €116,666 | +€32,395 | +38.4% |
| Fixed assets | 21/28 | €65,546 | €55,970 | -€9,576 | -14.6% |
| Intangible fixed assets | 21 | €57,467 | €48,467 | -€9,000 | -15.7% |
| Tangible fixed assets | 22/27 | €8,079 | €7,503 | -€576 | -7.1% |
| Plant, machinery and equipment | 23 | €8,079 | €7,503 | -€576 | -7.1% |
| Current assets | 29/58 | €18,725 | €60,696 | +€41,971 | +224.1% |
| Stocks and contracts in progress | 3 | €1,400 | €1,217 | -€183 | -13.1% |
| Stocks | 30/36 | €1,400 | €1,217 | -€183 | -13.1% |
| Amounts receivable within one year | 40/41 | €170 | €5,622 | +€5,453 | +3213.1% |
| Trade receivables | 40 | €170 | €5,622 | +€5,453 | +3213.1% |
| Cash at bank and in hand | 54/58 | €16,457 | €52,574 | +€36,118 | +219.5% |
| Deferred charges and accrued income | 490/1 | €699 | €1,282 | +€583 | +83.5% |
| Total equity and liabilities | 10/49 | €84,271 | €116,666 | +€32,395 | +38.4% |
| Equity | 10/15 | €7,306 | €37,781 | +€30,475 | +417.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €8,129 | €27,781 | +€19,652 | +241.8% |
| Distributable reserves | 133 | €8,129 | €27,781 | +€19,652 | +241.8% |
| Profit (loss) carried forward | 14 | -€10,823 | - | +€10,823 | |
| Amounts payable | 17/49 | €76,965 | €78,885 | +€1,920 | +2.5% |
| Amounts payable after more than one year | 17 | €29,647 | €17,107 | -€12,539 | -42.3% |
| Financial debts | 170/4 | €29,647 | €17,107 | -€12,539 | -42.3% |
| Amounts payable within one year | 42/48 | €44,959 | €60,295 | +€15,337 | +34.1% |
| Current portion of amounts payable after more than one year | 42 | €12,292 | €12,539 | +€247 | +2.0% |
| Trade debts | 44 | €559 | €5,858 | +€5,299 | +948.3% |
| Suppliers | 440/4 | €559 | €5,858 | +€5,299 | +948.3% |
| Taxes, remuneration and social security | 45 | €2,687 | €8,127 | +€5,440 | +202.5% |
| Taxes | 450/3 | €2,687 | €8,127 | +€5,440 | +202.5% |
| Other amounts payable | 47/48 | €29,421 | €33,772 | +€4,351 | +14.8% |
| Accrued charges and deferred income | 492/3 | €2,360 | €1,482 | -€877 | -37.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,869 | €13,938 | -€931 | -6.3% |
| Other operating charges | 640/8 | €1,288 | €896 | -€392 | -30.4% |
| Gross operating margin | 9900 | €25,971 | €54,069 | +€28,099 | +108.2% |
| Operating profit (loss) | 9901 | €9,814 | €39,236 | +€29,422 | +299.8% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €1,400 | €1,112 | -€288 | -20.6% |
| Recurring financial charges | 65 | €1,400 | €1,112 | -€288 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €8,414 | €38,128 | +€29,713 | +353.1% |
| Income taxes | 67/77 | - | €5,987 | +€5,987 | |
| Profit (loss) for the period | 9904 | €8,414 | €32,141 | +€23,726 | +282.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,414 | €32,141 | +€23,726 | +282.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.