Belgium 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.
Belgium Kitchen
Largest movements
- Cash -€6,493
down €6,493 (-8.9%), from €72,729 to €66,236
mainly Debts within one year (-€4,346) and Accrued charges and deferred income (-€2,455)
- Receivables within one year +€1,250
new in 2025: €1,250
- Debts within one year -€4,346
down €4,346 (-8.0%), from €54,321 to €49,975
- Accrued charges and deferred income -€2,455
down €2,455 (-73.9%), from €3,324 to €869
- Profit (loss) carried forward +€1,440
up €1,440 (+9.5%), from €15,203 to €16,642
- Gross operating margin -€2,941
down €2,941 (-62.6%), from €4,701 to €1,760
- Purchases and services -€852
down €852 (-2.5%), from €33,573 to €32,722
- Depreciation -€204
down €204 (-63.4%), from €322 to €118
- Other operating charges +€149
new in 2025: €149
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 | €72,847 | €67,486 | -€5,361 | -7.4% |
| Fixed assets | 21/28 | €118 | €0 | -€118 | -100% |
| Tangible fixed assets | 22/27 | €118 | €0 | -€118 | -100% |
| Plant, machinery and equipment | 23 | €118 | €0 | -€118 | -100% |
| Current assets | 29/58 | €72,729 | €67,486 | -€5,243 | -7.2% |
| Amounts receivable within one year | 40/41 | - | €1,250 | +€1,250 | |
| Other amounts receivable | 41 | - | €1,250 | +€1,250 | |
| Cash at bank and in hand | 54/58 | €72,729 | €66,236 | -€6,493 | -8.9% |
| Total equity and liabilities | 10/49 | €72,847 | €67,486 | -€5,361 | -7.4% |
| Equity | 10/15 | €15,203 | €16,642 | +€1,440 | +9.5% |
| Profit (loss) carried forward | 14 | €15,203 | €16,642 | +€1,440 | +9.5% |
| Amounts payable | 17/49 | €57,644 | €50,843 | -€6,801 | -11.8% |
| Amounts payable within one year | 42/48 | €54,321 | €49,975 | -€4,346 | -8.0% |
| Trade debts | 44 | €12,780 | €8,905 | -€3,875 | -30.3% |
| Suppliers | 440/4 | €12,780 | €8,905 | -€3,875 | -30.3% |
| Accrued charges and deferred income | 492/3 | €3,324 | €869 | -€2,455 | -73.9% |
| Membership fees, donations, legacies and grants | 73 | €38,274 | €29,372 | -€8,902 | -23.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €33,573 | €32,722 | -€852 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €322 | €118 | -€204 | -63.4% |
| Other operating charges | 640/8 | - | €149 | +€149 | |
| Gross operating margin | 9900 | €4,701 | €1,760 | -€2,941 | -62.6% |
| Operating profit (loss) | 9901 | €4,379 | €1,494 | -€2,885 | -65.9% |
| Financial charges | 65/66B | €90 | €54 | -€36 | -39.7% |
| Recurring financial charges | 65 | €90 | €54 | -€36 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | €4,289 | €1,440 | -€2,850 | -66.4% |
| Profit (loss) for the period | 9904 | €4,289 | €1,440 | -€2,850 | -66.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,289 | €1,440 | -€2,850 | -66.4% |
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 23 October 2026 via checked.be.