't Kwispelhof: 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.
't Kwispelhof
Largest movements
- Cash -€3,056
down €3,056 (-100%), from €3,056 to €0
mainly Tax, wage and social debts (-€6,006) and Debts after one year (-€3,456)
- Receivables within one year +€1,202
new in 2023: €1,202
of which Trade receivables: +€1,199
- Tangible fixed assets -€1,042
down €1,042 (-1.4%), from €77,041 to €76,000
of which Plant, machinery and equipment: -€787
- Profit (loss) carried forward +€6,855
up €6,855 (+25.4%), from -€26,937 to -€20,082
- Tax, wage and social debts -€6,006
down €6,006 (-90.0%), from €6,672 to €667
- Debts after one year -€3,456
down €3,456 (-38.6%), from €8,943 to €5,487
- Short-term financial debts +€2,455
new in 2023: €2,455
- Other debts -€2,397
down €2,397 (-16.2%), from €14,837 to €12,440
- Gross operating margin +€12,303
up €12,303 (+3,963%), from €310 to €12,613
- Financial charges -€193
down €193 (-12.7%), from €1,519 to €1,326
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 | €81,198 | €78,670 | -€2,528 | -3.1% |
| Fixed assets | 21/28 | €77,041 | €76,000 | -€1,042 | -1.4% |
| Tangible fixed assets | 22/27 | €77,041 | €76,000 | -€1,042 | -1.4% |
| Land and buildings | 22 | €73,426 | €73,426 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,050 | €2,263 | -€787 | -25.8% |
| Furniture and vehicles | 24 | €565 | - | -€565 | |
| Leasing and similar rights | 25 | - | €311 | +€311 | |
| Current assets | 29/58 | €4,157 | €2,671 | -€1,486 | -35.8% |
| Stocks and contracts in progress | 3 | €750 | €750 | = | 0.0% |
| Stocks | 30/36 | €750 | €750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €1,202 | +€1,202 | |
| Trade receivables | 40 | - | €1,199 | +€1,199 | |
| Other amounts receivable | 41 | - | €3 | +€3 | |
| Cash at bank and in hand | 54/58 | €3,056 | €0 | -€3,056 | -100% |
| Deferred charges and accrued income | 490/1 | €351 | €719 | +€368 | +105% |
| Total equity and liabilities | 10/49 | €81,198 | €78,670 | -€2,528 | -3.1% |
| Equity | 10/15 | €31,637 | €38,492 | +€6,855 | +21.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Revaluation surpluses | 12 | €30,272 | €30,272 | = | 0.0% |
| Reserves | 13 | €9,753 | €9,753 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,898 | €7,898 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,937 | -€20,082 | +€6,855 | +25.4% |
| Amounts payable | 17/49 | €49,561 | €40,178 | -€9,383 | -18.9% |
| Amounts payable after more than one year | 17 | €8,943 | €5,487 | -€3,456 | -38.6% |
| Financial debts | 170/4 | €8,943 | €5,487 | -€3,456 | -38.6% |
| Amounts payable within one year | 42/48 | €40,618 | €34,691 | -€5,927 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €3,456 | €3,456 | = | 0.0% |
| Financial debts | 43 | - | €2,455 | +€2,455 | |
| Credit institutions | 430/8 | - | €2,455 | +€2,455 | |
| Trade debts | 44 | €15,652 | €15,673 | +€21 | +0.1% |
| Suppliers | 440/4 | €15,652 | €15,673 | +€21 | +0.1% |
| Taxes, remuneration and social security | 45 | €6,672 | €667 | -€6,006 | -90.0% |
| Taxes | 450/3 | €6,672 | €667 | -€6,006 | -90.0% |
| Other amounts payable | 47/48 | €14,837 | €12,440 | -€2,397 | -16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,042 | €1,042 | = | 0.0% |
| Other operating charges | 640/8 | €3,496 | €3,391 | -€105 | -3.0% |
| Gross operating margin | 9900 | €310 | €12,613 | +€12,303 | +3,963% |
| Operating profit (loss) | 9901 | -€4,227 | €8,180 | +€12,408 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,519 | €1,326 | -€193 | -12.7% |
| Recurring financial charges | 65 | €1,519 | €1,326 | -€193 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,746 | €6,855 | +€12,601 | |
| Profit (loss) for the period | 9904 | -€5,746 | €6,855 | +€12,601 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,746 | €6,855 | +€12,601 |
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 26 October 2026 via checked.be.