B&S KITCHEN: 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&S KITCHEN
Largest movements
- Cash -€2,452
down €2,452 (-14.5%), from €16,874 to €14,421
mainly Trade debts (-€12,562) and Investment in fixed assets (net) (-€2,241)
- Receivables within one year +€1,956
up €1,956 (+8.1%), from €24,062 to €26,018
of which Trade receivables: +€3,921
- Tangible fixed assets +€1,576
up €1,576 (+99.0%), from €1,592 to €3,168
- Trade debts -€12,562
down €12,562 (-68.3%), from €18,391 to €5,829
- Profit (loss) carried forward +€11,406
up €11,406 (+95.9%), from €11,896 to €23,302
- Other debts +€2,101
up €2,101 (+28.3%), from €7,419 to €9,520
- Gross operating margin +€55,688
up €55,688 (+167%), from €33,421 to €89,109
- Staff costs +€55,320
up €55,320 (+270%), from €20,478 to €75,798
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 | €42,712 | €43,672 | +€960 | +2.2% |
| Fixed assets | 21/28 | €1,657 | €3,233 | +€1,576 | +95.1% |
| Tangible fixed assets | 22/27 | €1,592 | €3,168 | +€1,576 | +99.0% |
| Furniture and vehicles | 24 | €1,592 | €3,168 | +€1,576 | +99.0% |
| Financial fixed assets | 28 | €65 | €65 | = | 0.0% |
| Current assets | 29/58 | €41,055 | €40,439 | -€616 | -1.5% |
| Amounts receivable within one year | 40/41 | €24,062 | €26,018 | +€1,956 | +8.1% |
| Trade receivables | 40 | €19,216 | €23,136 | +€3,921 | +20.4% |
| Other amounts receivable | 41 | €4,846 | €2,881 | -€1,965 | -40.5% |
| Cash at bank and in hand | 54/58 | €16,874 | €14,421 | -€2,452 | -14.5% |
| Deferred charges and accrued income | 490/1 | €119 | - | -€119 | |
| Total equity and liabilities | 10/49 | €42,712 | €43,672 | +€960 | +2.2% |
| Equity | 10/15 | €14,896 | €26,302 | +€11,406 | +76.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,896 | €23,302 | +€11,406 | +95.9% |
| Amounts payable | 17/49 | €27,816 | €17,370 | -€10,446 | -37.6% |
| Amounts payable within one year | 42/48 | €27,816 | €17,370 | -€10,446 | -37.6% |
| Trade debts | 44 | €18,391 | €5,829 | -€12,562 | -68.3% |
| Suppliers | 440/4 | €18,391 | €5,829 | -€12,562 | -68.3% |
| Taxes, remuneration and social security | 45 | €2,007 | €2,021 | +€15 | +0.7% |
| Taxes | 450/3 | - | €566 | +€566 | |
| Remuneration and social security | 454/9 | €2,007 | €1,455 | -€552 | -27.5% |
| Other amounts payable | 47/48 | €7,419 | €9,520 | +€2,101 | +28.3% |
| Remuneration, social security and pensions | 62 | €20,478 | €75,798 | +€55,320 | +270% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94 | €665 | +€571 | +610% |
| Other operating charges | 640/8 | €580 | €305 | -€275 | -47.4% |
| Non-recurring operating charges | 66A | €318 | - | -€318 | |
| Gross operating margin | 9900 | €33,421 | €89,109 | +€55,688 | +167% |
| Operating profit (loss) | 9901 | €11,951 | €12,341 | +€390 | +3.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €55 | €71 | +€16 | +29.6% |
| Recurring financial charges | 65 | €55 | €71 | +€16 | +29.6% |
| Profit (loss) for the period before taxes | 9903 | €11,896 | €12,270 | +€374 | +3.1% |
| Income taxes | 67/77 | - | €864 | +€864 | |
| Profit (loss) for the period | 9904 | €11,896 | €11,406 | -€490 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,896 | €11,406 | -€490 | -4.1% |
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 18 October 2026 via checked.be.