AR KITCHEN: 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.
AR KITCHEN
Largest movements
- Receivables within one year -€5,013
no longer reported in 2025 (was €5,013)
- Cash -€1,168
down €1,168 (-44.5%), from €2,624 to €1,456
mainly Net result for the year (-€7,667) and Tax, wage and social debts (-€5,297)
- Tangible fixed assets -€476
down €476 (-3.2%), from €14,983 to €14,507
of which Furniture and vehicles: -€322
- Profit (loss) carried forward -€7,667
down €7,667 (-51.6%), from €14,860 to €7,193
- Other debts +€6,117
up €6,117 (+1867.9%), from €327 to €6,444
- Tax, wage and social debts -€5,297
down €5,297 (-83.8%), from €6,321 to €1,024
of which Taxes: -€5,865
- Accrued charges and deferred income +€569
new in 2025: €569
- Trade debts -€544
down €544 (-26.0%), from €2,095 to €1,551
- Turnover -€146,066
no longer reported in 2025 (was €146,066)
- Purchases and services -€138,180
no longer reported in 2025 (was €138,180)
- Gross operating margin -€10,055
down €10,055 (-99.0%), from €10,161 to €106
- Staff costs -€7,784
down €7,784 (-68.5%), from €11,356 to €3,572
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 | €26,104 | €19,282 | -€6,822 | -26.1% |
| Fixed assets | 21/28 | €14,983 | €14,507 | -€476 | -3.2% |
| Tangible fixed assets | 22/27 | €14,983 | €14,507 | -€476 | -3.2% |
| Plant, machinery and equipment | 23 | €5,702 | €5,548 | -€154 | -2.7% |
| Furniture and vehicles | 24 | €7,892 | €7,570 | -€322 | -4.1% |
| Other tangible fixed assets | 26 | €1,389 | €1,389 | = | 0.0% |
| Current assets | 29/58 | €11,122 | €4,776 | -€6,346 | -57.1% |
| Stocks and contracts in progress | 3 | €3,485 | €3,320 | -€165 | -4.7% |
| Stocks | 30/36 | €3,485 | €3,320 | -€165 | -4.7% |
| Amounts receivable within one year | 40/41 | €5,013 | - | -€5,013 | |
| Other amounts receivable | 41 | €5,013 | - | -€5,013 | |
| Cash at bank and in hand | 54/58 | €2,624 | €1,456 | -€1,168 | -44.5% |
| Total equity and liabilities | 10/49 | €26,104 | €19,282 | -€6,822 | -26.1% |
| Equity | 10/15 | €17,360 | €9,693 | -€7,667 | -44.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,860 | €7,193 | -€7,667 | -51.6% |
| Amounts payable | 17/49 | €8,744 | €9,589 | +€845 | +9.7% |
| Amounts payable within one year | 42/48 | €8,744 | €9,020 | +€276 | +3.2% |
| Trade debts | 44 | €2,095 | €1,551 | -€544 | -26.0% |
| Suppliers | 440/4 | €2,095 | €1,551 | -€544 | -26.0% |
| Taxes, remuneration and social security | 45 | €6,321 | €1,024 | -€5,297 | -83.8% |
| Taxes | 450/3 | €6,321 | €456 | -€5,865 | -92.8% |
| Remuneration and social security | 454/9 | - | €568 | +€568 | |
| Other amounts payable | 47/48 | €327 | €6,444 | +€6,117 | +1867.9% |
| Accrued charges and deferred income | 492/3 | - | €569 | +€569 | |
| Turnover | 70 | €146,066 | - | -€146,066 | |
| Non-recurring operating income | 76A | €35 | - | -€35 | |
| Goods, raw materials, services and sundry goods | 60/61 | €138,180 | - | -€138,180 | |
| Remuneration, social security and pensions | 62 | €11,356 | €3,572 | -€7,784 | -68.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €852 | €476 | -€376 | -44.1% |
| Other operating charges | 640/8 | €3,362 | €3,338 | -€24 | -0.7% |
| Non-recurring operating charges | 66A | €929 | - | -€929 | |
| Gross operating margin | 9900 | €10,161 | €106 | -€10,055 | -99.0% |
| Operating profit (loss) | 9901 | -€6,338 | -€7,279 | -€941 | -14.9% |
| Financial income | 75/76B | €1 | €80 | +€79 | +6778.4% |
| Recurring financial income | 75 | €1 | €80 | +€79 | +6778.4% |
| Financial charges | 65/66B | €136 | €292 | +€156 | +114.0% |
| Recurring financial charges | 65 | €136 | €292 | +€156 | +114.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,473 | -€7,491 | -€1,018 | -15.7% |
| Income taxes | 67/77 | €21 | €176 | +€155 | +732.4% |
| Profit (loss) for the period | 9904 | -€6,494 | -€7,667 | -€1,173 | -18.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,494 | -€7,667 | -€1,173 | -18.1% |
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 7 October 2026 via checked.be.