Bon 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.
Bon Kitchen
Largest movements
- Tangible fixed assets -€81,042
down €81,042 (-11.1%), from €726,900 to €645,858
of which Land and buildings: -€73,385
- Receivables within one year +€49,737
up €49,737 (+14.7%), from €339,402 to €389,139
of which Trade receivables: +€76,288
- Stocks and contracts +€21,243
up €21,243 (+98.3%), from €21,600 to €42,843
- Profit (loss) carried forward -€155,889
down €155,889 (-27.7%), from -€562,153 to -€718,041
- Debts after one year +€90,236
up €90,236 (+8.9%), from €1.0m to €1.1m
- Trade debts +€44,327
up €44,327 (+10.5%), from €423,853 to €468,180
- Tax, wage and social debts +€34,183
up €34,183 (+26.4%), from €129,564 to €163,747
of which Remuneration and social security: +€31,176
- Investment grants -€31,752
down €31,752 (-40.6%), from €78,236 to €46,484
- Gross operating margin -€187,810
down €187,810 (-15.4%), from €1.2m to €1.0m
- Staff costs -€113,899
down €113,899 (-10.0%), from €1.1m to €1.0m
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,185,640 | €1,178,969 | -€6,671 | -0.6% |
| Fixed assets | 21/28 | €734,863 | €653,821 | -€81,042 | -11.0% |
| Tangible fixed assets | 22/27 | €726,900 | €645,858 | -€81,042 | -11.1% |
| Land and buildings | 22 | €591,671 | €518,286 | -€73,385 | -12.4% |
| Plant, machinery and equipment | 23 | €68,288 | €77,347 | +€9,059 | +13.3% |
| Furniture and vehicles | 24 | €66,941 | €50,225 | -€16,716 | -25.0% |
| Financial fixed assets | 28 | €7,963 | €7,963 | = | 0.0% |
| Current assets | 29/58 | €450,777 | €525,149 | +€74,372 | +16.5% |
| Stocks and contracts in progress | 3 | €21,600 | €42,843 | +€21,243 | +98.3% |
| Stocks | 30/36 | €21,600 | €42,843 | +€21,243 | +98.3% |
| Amounts receivable within one year | 40/41 | €339,402 | €389,139 | +€49,737 | +14.7% |
| Trade receivables | 40 | €296,371 | €372,660 | +€76,288 | +25.7% |
| Other amounts receivable | 41 | €43,031 | €16,480 | -€26,552 | -61.7% |
| Cash at bank and in hand | 54/58 | €48,462 | €57,822 | +€9,360 | +19.3% |
| Deferred charges and accrued income | 490/1 | €41,312 | €35,344 | -€5,968 | -14.4% |
| Total equity and liabilities | 10/49 | €1,185,640 | €1,178,969 | -€6,671 | -0.6% |
| Equity | 10/15 | -€475,857 | -€663,497 | -€187,640 | -39.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€562,153 | -€718,041 | -€155,889 | -27.7% |
| Investment grants | 15 | €78,236 | €46,484 | -€31,752 | -40.6% |
| Amounts payable | 17/49 | €1,661,496 | €1,842,466 | +€180,970 | +10.9% |
| Amounts payable after more than one year | 17 | €1,013,548 | €1,103,785 | +€90,236 | +8.9% |
| Financial debts | 170/4 | €1,013,548 | €1,103,785 | +€90,236 | +8.9% |
| Amounts payable within one year | 42/48 | €647,948 | €738,682 | +€90,733 | +14.0% |
| Current portion of amounts payable after more than one year | 42 | €91,822 | €105,612 | +€13,790 | +15.0% |
| Trade debts | 44 | €423,853 | €468,180 | +€44,327 | +10.5% |
| Suppliers | 440/4 | €423,853 | €468,180 | +€44,327 | +10.5% |
| Taxes, remuneration and social security | 45 | €129,564 | €163,747 | +€34,183 | +26.4% |
| Taxes | 450/3 | €17 | €3,024 | +€3,007 | +17,899% |
| Remuneration and social security | 454/9 | €129,547 | €160,723 | +€31,176 | +24.1% |
| Other amounts payable | 47/48 | €2,709 | €1,143 | -€1,566 | -57.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,142,876 | €1,028,977 | -€113,899 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116,461 | €128,304 | +€11,843 | +10.2% |
| Other operating charges | 640/8 | €1,783 | €297 | -€1,486 | -83.3% |
| Non-recurring operating charges | 66A | €7,461 | €9,903 | +€2,442 | +32.7% |
| Gross operating margin | 9900 | €1,222,294 | €1,034,484 | -€187,810 | -15.4% |
| Operating profit (loss) | 9901 | -€46,287 | -€132,997 | -€86,710 | -187% |
| Financial income | 75/76B | €37,678 | €31,751 | -€5,927 | -15.7% |
| Recurring financial income | 75 | €37,678 | €31,751 | -€5,927 | -15.7% |
| Financial charges | 65/66B | €47,901 | €54,643 | +€6,742 | +14.1% |
| Recurring financial charges | 65 | €47,901 | €54,643 | +€6,742 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | -€56,510 | -€155,889 | -€99,379 | -176% |
| Income taxes | 67/77 | €17 | - | -€17 | |
| Profit (loss) for the period | 9904 | -€56,527 | -€155,889 | -€99,362 | -176% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,527 | -€155,889 | -€99,362 | -176% |
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 20 October 2026 via checked.be.