B & B KAVA: 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.
B & B KAVA
Largest movements
- Tangible fixed assets +€3,945
up €3,945 (+52.6%), from €7,500 to €11,445
of which Land and buildings: +€5,676
- Cash -€902
down €902 (-15.2%), from €5,914 to €5,012
mainly Investment in fixed assets (net) (-€5,737) and Other debts (-€1,895)
- Deferred charges and accrued income -€863
down €863 (-31.2%), from €2,768 to €1,905
- Receivables within one year +€309
up €309 (+31.3%), from €989 to €1,298
of which Other amounts receivable: +€550
- Profit (loss) carried forward +€5,623
up €5,623 (+10.3%), from -€54,717 to -€49,095
- Other debts -€1,895
down €1,895 (-4.8%), from €39,562 to €37,667
- Debts after one year -€986
no longer reported in 2025 (was €986)
- Short-term financial debts -€921
down €921 (-48.3%), from €1,908 to €986
- Trade debts +€714
up €714 (+21.2%), from €3,370 to €4,084
- Taxes +€2,295
up €2,295, from -€1,898 to €397
- Other operating charges +€1,494
up €1,494 (+74.7%), from €2,000 to €3,493
- Gross operating margin +€1,171
up €1,171 (+11.3%), from €10,401 to €11,572
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.
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 | €17,171 | €19,661 | +€2,490 | +14.5% |
| Fixed assets | 21/28 | €7,500 | €11,445 | +€3,945 | +52.6% |
| Tangible fixed assets | 22/27 | €7,500 | €11,445 | +€3,945 | +52.6% |
| Land and buildings | 22 | - | €5,676 | +€5,676 | |
| Plant, machinery and equipment | 23 | €211 | €146 | -€64 | -30.5% |
| Furniture and vehicles | 24 | €4,568 | €3,249 | -€1,319 | -28.9% |
| Other tangible fixed assets | 26 | €2,722 | €2,374 | -€348 | -12.8% |
| Current assets | 29/58 | €9,671 | €8,216 | -€1,455 | -15.0% |
| Amounts receivable within one year | 40/41 | €989 | €1,298 | +€309 | +31.3% |
| Trade receivables | 40 | €503 | €263 | -€240 | -47.8% |
| Other amounts receivable | 41 | €486 | €1,035 | +€550 | +113% |
| Cash at bank and in hand | 54/58 | €5,914 | €5,012 | -€902 | -15.2% |
| Deferred charges and accrued income | 490/1 | €2,768 | €1,905 | -€863 | -31.2% |
| Total equity and liabilities | 10/49 | €17,171 | €19,661 | +€2,490 | +14.5% |
| Equity | 10/15 | -€29,717 | -€24,095 | +€5,623 | +18.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,717 | -€49,095 | +€5,623 | +10.3% |
| Amounts payable | 17/49 | €46,888 | €43,755 | -€3,133 | -6.7% |
| Amounts payable after more than one year | 17 | €986 | - | -€986 | |
| Financial debts | 170/4 | €986 | - | -€986 | |
| Amounts payable within one year | 42/48 | €45,902 | €43,755 | -€2,147 | -4.7% |
| Financial debts | 43 | €1,908 | €986 | -€921 | -48.3% |
| Credit institutions | 430/8 | €1,908 | €986 | -€921 | -48.3% |
| Trade debts | 44 | €3,370 | €4,084 | +€714 | +21.2% |
| Suppliers | 440/4 | €3,370 | €4,084 | +€714 | +21.2% |
| Taxes, remuneration and social security | 45 | €1,062 | €1,018 | -€45 | -4.2% |
| Taxes | 450/3 | €1,062 | €1,018 | -€45 | -4.2% |
| Other amounts payable | 47/48 | €39,562 | €37,667 | -€1,895 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,757 | €1,792 | +€35 | +2.0% |
| Other operating charges | 640/8 | €2,000 | €3,493 | +€1,494 | +74.7% |
| Gross operating margin | 9900 | €10,401 | €11,572 | +€1,171 | +11.3% |
| Operating profit (loss) | 9901 | €6,645 | €6,286 | -€358 | -5.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €252 | €267 | +€15 | +5.8% |
| Recurring financial charges | 65 | €252 | €267 | +€15 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €6,393 | €6,020 | -€373 | -5.8% |
| Income taxes | 67/77 | -€1,898 | €397 | +€2,295 | |
| Profit (loss) for the period | 9904 | €8,291 | €5,623 | -€2,669 | -32.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,291 | €5,623 | -€2,669 | -32.2% |
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 21 October 2026 via checked.be.