BAR LE KIOSQUE: 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.
BAR LE KIOSQUE
Largest movements
- Cash +€12,612
up €12,612 (+75.4%), from €16,734 to €29,346
mainly Net result for the year (+€22,699) and Depreciation (+€14,299)
- Tangible fixed assets -€4,117
down €4,117 (-8.2%), from €49,930 to €45,813
of which Furniture and vehicles: -€6,944
- Receivables within one year -€3,742
down €3,742 (-50.8%), from €7,360 to €3,618
of which Trade receivables: -€3,319
- Financial fixed assets -€3,360
down €3,360 (-39.0%), from €8,610 to €5,250
- Tax, wage and social debts +€8,806
up €8,806 (+78.7%), from €11,191 to €19,998
of which Taxes: +€8,301
- Debts after one year -€6,121
down €6,121 (-22.4%), from €27,334 to €21,213
- Profit (loss) carried forward -€2,301
down €2,301 (-50.5%), from €4,559 to €2,259
- Trade debts +€1,932
up €1,932 (+38.9%), from €4,969 to €6,901
- Other debts -€1,824
down €1,824 (-7.4%), from €24,732 to €22,908
- Gross operating margin +€13,884
up €13,884 (+30.2%), from €45,948 to €59,833
- Depreciation +€6,150
up €6,150 (+75.5%), from €8,150 to €14,299
- Staff costs +€4,461
up €4,461 (+284%), from €1,573 to €6,034
- Taxes +€4,034
up €4,034 (+84.2%), from €4,791 to €8,825
- Other operating charges +€2,897
up €2,897 (+111%), from €2,600 to €5,497
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 | €90,485 | €91,398 | +€914 | +1.0% |
| Fixed assets | 21/28 | €58,540 | €51,063 | -€7,477 | -12.8% |
| Tangible fixed assets | 22/27 | €49,930 | €45,813 | -€4,117 | -8.2% |
| Land and buildings | 22 | €9,789 | €12,615 | +€2,827 | +28.9% |
| Furniture and vehicles | 24 | €40,142 | €33,198 | -€6,944 | -17.3% |
| Financial fixed assets | 28 | €8,610 | €5,250 | -€3,360 | -39.0% |
| Current assets | 29/58 | €31,945 | €40,335 | +€8,390 | +26.3% |
| Stocks and contracts in progress | 3 | €5,780 | €5,187 | -€593 | -10.3% |
| Stocks | 30/36 | €5,780 | €5,187 | -€593 | -10.3% |
| Amounts receivable within one year | 40/41 | €7,360 | €3,618 | -€3,742 | -50.8% |
| Trade receivables | 40 | €6,109 | €2,790 | -€3,319 | -54.3% |
| Other amounts receivable | 41 | €1,251 | €828 | -€423 | -33.8% |
| Cash at bank and in hand | 54/58 | €16,734 | €29,346 | +€12,612 | +75.4% |
| Deferred charges and accrued income | 490/1 | €2,070 | €2,184 | +€114 | +5.5% |
| Total equity and liabilities | 10/49 | €90,485 | €91,398 | +€914 | +1.0% |
| Equity | 10/15 | €16,559 | €14,259 | -€2,301 | -13.9% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,559 | €2,259 | -€2,301 | -50.5% |
| Amounts payable | 17/49 | €73,925 | €77,139 | +€3,214 | +4.3% |
| Amounts payable after more than one year | 17 | €27,334 | €21,213 | -€6,121 | -22.4% |
| Financial debts | 170/4 | €27,334 | €21,213 | -€6,121 | -22.4% |
| Amounts payable within one year | 42/48 | €46,592 | €55,927 | +€9,335 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €5,700 | €6,121 | +€421 | +7.4% |
| Trade debts | 44 | €4,969 | €6,901 | +€1,932 | +38.9% |
| Suppliers | 440/4 | €4,969 | €6,901 | +€1,932 | +38.9% |
| Taxes, remuneration and social security | 45 | €11,191 | €19,998 | +€8,806 | +78.7% |
| Taxes | 450/3 | €9,791 | €18,092 | +€8,301 | +84.8% |
| Remuneration and social security | 454/9 | €1,400 | €1,906 | +€506 | +36.1% |
| Other amounts payable | 47/48 | €24,732 | €22,908 | -€1,824 | -7.4% |
| Remuneration, social security and pensions | 62 | €1,573 | €6,034 | +€4,461 | +284% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,150 | €14,299 | +€6,150 | +75.5% |
| Other operating charges | 640/8 | €2,600 | €5,497 | +€2,897 | +111% |
| Gross operating margin | 9900 | €45,948 | €59,833 | +€13,884 | +30.2% |
| Operating profit (loss) | 9901 | €33,626 | €34,003 | +€377 | +1.1% |
| Financial income | 75/76B | €3 | €2 | -€1 | -21.6% |
| Recurring financial income | 75 | €3 | €2 | -€1 | -21.6% |
| Financial charges | 65/66B | €315 | €2,480 | +€2,165 | +688% |
| Recurring financial charges | 65 | €315 | €2,480 | +€2,165 | +688% |
| Profit (loss) for the period before taxes | 9903 | €33,313 | €31,524 | -€1,789 | -5.4% |
| Income taxes | 67/77 | €4,791 | €8,825 | +€4,034 | +84.2% |
| Profit (loss) for the period | 9904 | €28,522 | €22,699 | -€5,823 | -20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,522 | €22,699 | -€5,823 | -20.4% |
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 30 October 2026 via checked.be.