AB KITCHENS: 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.
AB KITCHENS
Largest movements
- Receivables within one year -€2,800
down €2,800 (-50.0%), from €5,600 to €2,800
- Profit (loss) carried forward -€4,109
down €4,109 (-6.2%), from -€66,011 to -€70,119
- Other debts +€2,650
up €2,650 (+93.6%), from €2,831 to €5,481
- Trade debts -€1,347
down €1,347 (-77.1%), from €1,747 to €400
- Gross operating margin -€296
down €296 (-31.9%), from -€928 to -€1,224
- Financial charges +€27
up €27 (+45.3%), from €59 to €85
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.
Derived cash bridge
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 | €7,608 | €4,802 | -€2,806 | -36.9% |
| Current assets | 29/58 | €7,608 | €4,802 | -€2,806 | -36.9% |
| Amounts receivable within one year | 40/41 | €5,600 | €2,800 | -€2,800 | -50.0% |
| Trade receivables | 40 | €5,600 | €2,800 | -€2,800 | -50.0% |
| Cash at bank and in hand | 54/58 | €101 | €95 | -€6 | -6.1% |
| Deferred charges and accrued income | 490/1 | €1,907 | €1,907 | = | 0.0% |
| Total equity and liabilities | 10/49 | €7,608 | €4,802 | -€2,806 | -36.9% |
| Equity | 10/15 | €3,030 | -€1,079 | -€4,109 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50,441 | €50,441 | = | 0.0% |
| Non-distributable reserves | 130/1 | €441 | €441 | = | 0.0% |
| Reserves not available under the articles | 1311 | €441 | €441 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,011 | -€70,119 | -€4,109 | -6.2% |
| Amounts payable | 17/49 | €4,578 | €5,881 | +€1,303 | +28.5% |
| Amounts payable within one year | 42/48 | €4,578 | €5,881 | +€1,303 | +28.5% |
| Trade debts | 44 | €1,747 | €400 | -€1,347 | -77.1% |
| Suppliers | 440/4 | €1,747 | €400 | -€1,347 | -77.1% |
| Other amounts payable | 47/48 | €2,831 | €5,481 | +€2,650 | +93.6% |
| Non-recurring operating income | 76A | €384 | €407 | +€23 | +6.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,800 | €2,800 | = | 0.0% |
| Non-recurring operating charges | 66A | €842 | - | -€842 | |
| Gross operating margin | 9900 | -€928 | -€1,224 | -€296 | -31.9% |
| Operating profit (loss) | 9901 | -€4,570 | -€4,024 | +€546 | +12.0% |
| Financial charges | 65/66B | €59 | €85 | +€27 | +45.3% |
| Recurring financial charges | 65 | €59 | €85 | +€27 | +45.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,629 | -€4,109 | +€520 | +11.2% |
| Profit (loss) for the period | 9904 | -€4,629 | -€4,109 | +€520 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,629 | -€4,109 | +€520 | +11.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.