2 B Kitchens: what changed
Two fiscal 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.
2 B Kitchens
Largest movements
- Stocks and contracts -€147,314
down €147,314 (-67.5%), from €218,237 to €70,923
of which Contracts in progress: -€161,682
- Receivables within one year +€61,859
up €61,859 (+211.5%), from €29,247 to €91,107
of which Trade receivables: +€45,372
- Tangible fixed assets -€24,123
down €24,123 (-11.4%), from €212,027 to €187,904
of which Other tangible fixed assets: -€21,925
- Profit (loss) carried forward -€214,943
down €214,943 (-276.8%), from -€77,650 to -€292,593
- Trade debts +€85,136
up €85,136 (+138.3%), from €61,551 to €146,687
- Debts after one year -€59,059
down €59,059 (-16.9%), from €350,493 to €291,434
- Short-term financial debts +€46,491
up €46,491 (+1046.9%), from €4,441 to €50,932
- Current portion of long-term debt +€20,950
up €20,950 (+58.8%), from €35,619 to €56,569
- Gross operating margin -€156,504
down €156,504, from €31,714 to -€124,789
- Staff costs -€21,439
down €21,439 (-29.6%), from €72,361 to €50,922
- Financial charges +€8,470
up €8,470 (+72.4%), from €11,704 to €20,174
- Financial income +€8,253
up €8,253 (+3369.2%), from €245 to €8,498
- Depreciation +€6,833
up €6,833 (+34.2%), from €19,987 to €26,821
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €474,985 | €366,227 | -€108,758 | -22.9% |
| Fixed assets | 21/28 | €225,909 | €199,089 | -€26,821 | -11.9% |
| Intangible fixed assets | 21 | €11,711 | €9,014 | -€2,698 | -23.0% |
| Tangible fixed assets | 22/27 | €212,027 | €187,904 | -€24,123 | -11.4% |
| Plant, machinery and equipment | 23 | €4,153 | €3,195 | -€957 | -23.1% |
| Furniture and vehicles | 24 | €5,352 | €4,111 | -€1,241 | -23.2% |
| Other tangible fixed assets | 26 | €202,522 | €180,598 | -€21,925 | -10.8% |
| Financial fixed assets | 28 | €2,171 | €2,171 | = | 0.0% |
| Current assets | 29/58 | €249,076 | €167,138 | -€81,938 | -32.9% |
| Stocks and contracts in progress | 3 | €218,237 | €70,923 | -€147,314 | -67.5% |
| Stocks | 30/36 | €56,555 | €70,923 | +€14,369 | +25.4% |
| Contracts in progress | 37 | €161,682 | €0 | -€161,682 | -100.0% |
| Amounts receivable within one year | 40/41 | €29,247 | €91,107 | +€61,859 | +211.5% |
| Trade receivables | 40 | €24,685 | €70,057 | +€45,372 | +183.8% |
| Other amounts receivable | 41 | €4,562 | €21,049 | +€16,487 | +361.4% |
| Cash at bank and in hand | 54/58 | - | €554 | +€554 | |
| Deferred charges and accrued income | 490/1 | €1,592 | €4,555 | +€2,963 | +186.1% |
| Total equity and liabilities | 10/49 | €474,985 | €366,227 | -€108,758 | -22.9% |
| Equity | 10/15 | €2,350 | -€212,593 | -€214,943 | |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,650 | -€292,593 | -€214,943 | -276.8% |
| Amounts payable | 17/49 | €472,635 | €578,820 | +€106,185 | +22.5% |
| Amounts payable after more than one year | 17 | €350,493 | €291,434 | -€59,059 | -16.9% |
| Financial debts | 170/4 | €350,493 | €291,434 | -€59,059 | -16.9% |
| Amounts payable within one year | 42/48 | €122,142 | €287,386 | +€165,243 | +135.3% |
| Current portion of amounts payable after more than one year | 42 | €35,619 | €56,569 | +€20,950 | +58.8% |
| Financial debts | 43 | €4,441 | €50,932 | +€46,491 | +1046.9% |
| Other loans | 439 | €4,441 | €50,932 | +€46,491 | +1046.9% |
| Trade debts | 44 | €61,551 | €146,687 | +€85,136 | +138.3% |
| Suppliers | 440/4 | €61,551 | €146,687 | +€85,136 | +138.3% |
| Taxes, remuneration and social security | 45 | €20,106 | €33,198 | +€13,093 | +65.1% |
| Taxes | 450/3 | €6,936 | €25,746 | +€18,809 | +271.2% |
| Remuneration and social security | 454/9 | €13,169 | €7,453 | -€5,717 | -43.4% |
| Other amounts payable | 47/48 | €427 | €0 | -€427 | -100.0% |
| Remuneration, social security and pensions | 62 | €72,361 | €50,922 | -€21,439 | -29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,987 | €26,821 | +€6,833 | +34.2% |
| Other operating charges | 640/8 | €5,557 | €707 | -€4,851 | -87.3% |
| Gross operating margin | 9900 | €31,714 | -€124,789 | -€156,504 | |
| Operating profit (loss) | 9901 | -€66,191 | -€203,239 | -€137,047 | -207.0% |
| Financial income | 75/76B | €245 | €8,498 | +€8,253 | +3369.2% |
| Recurring financial income | 75 | €245 | €8,498 | +€8,253 | +3369.2% |
| Financial charges | 65/66B | €11,704 | €20,174 | +€8,470 | +72.4% |
| Recurring financial charges | 65 | €11,704 | €20,174 | +€8,470 | +72.4% |
| Profit (loss) for the period before taxes | 9903 | -€77,650 | -€214,915 | -€137,264 | -176.8% |
| Income taxes | 67/77 | - | €28 | +€28 | |
| Profit (loss) for the period | 9904 | -€77,650 | -€214,943 | -€137,293 | -176.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€77,650 | -€214,943 | -€137,293 | -176.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.