BACKSTAGE 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.
BACKSTAGE KITCHEN
Largest movements
- Cash -€1,037
down €1,037 (-16.6%), from €6,243 to €5,205
mainly Net result for the year (-€1,015) and Trade debts (-€22)
- Profit (loss) carried forward -€1,015
down €1,015 (-2.9%), from -€35,132 to -€36,147
- Gross operating margin +€3,716
up €3,716 (+89.7%), from -€4,143 to -€427
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,243 | €5,205 | -€1,037 | -16.6% |
| Current assets | 29/58 | €6,243 | €5,205 | -€1,037 | -16.6% |
| Cash at bank and in hand | 54/58 | €6,243 | €5,205 | -€1,037 | -16.6% |
| Total equity and liabilities | 10/49 | €6,243 | €5,205 | -€1,037 | -16.6% |
| Equity | 10/15 | -€3,532 | -€4,547 | -€1,015 | -28.7% |
| Contributions | 10/11 | €31,600 | €31,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,132 | -€36,147 | -€1,015 | -2.9% |
| Amounts payable | 17/49 | €9,775 | €9,752 | -€22 | -0.2% |
| Amounts payable after more than one year | 17 | €7,000 | €7,000 | = | 0.0% |
| Financial debts | 170/4 | €7,000 | €7,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,775 | €2,752 | -€22 | -0.8% |
| Trade debts | 44 | €22 | - | -€22 | |
| Suppliers | 440/4 | €22 | - | -€22 | |
| Other amounts payable | 47/48 | €2,752 | €2,752 | = | 0.0% |
| Other operating charges | 640/8 | €522 | €528 | +€6 | +1.1% |
| Gross operating margin | 9900 | -€4,143 | -€427 | +€3,716 | +89.7% |
| Operating profit (loss) | 9901 | -€4,665 | -€955 | +€3,710 | +79.5% |
| Financial charges | 65/66B | €54 | €60 | +€6 | +11.1% |
| Recurring financial charges | 65 | €54 | €60 | +€6 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,719 | -€1,015 | +€3,704 | +78.5% |
| Profit (loss) for the period | 9904 | -€4,719 | -€1,015 | +€3,704 | +78.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,719 | -€1,015 | +€3,704 | +78.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.