Chris Keukenconcept: 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.
Chris Keukenconcept
Largest movements
- Tangible fixed assets +€20,578
new in 2025: €20,578
- Cash -€8,494
down €8,494 (-20.7%), from €41,047 to €32,553
mainly Investment in fixed assets (net) (-€20,990) and Deferred charges and accrued income (-€698)
- Deferred charges and accrued income +€698
up €698 (+16.1%), from €4,329 to €5,027
- Reserves +€11,851
up €11,851 (+34.3%), from €34,543 to €46,394
- Gross operating margin -€10,755
down €10,755 (-37.6%), from €28,637 to €17,882
- Taxes -€2,030
down €2,030 (-34.8%), from €5,831 to €3,800
- Depreciation +€321
up €321 (+44.3%), from €724 to €1,046
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.
Cash bridge derived
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 | €53,710 | €65,601 | +€11,891 | +22.1% |
| Formation expenses | 20 | €726 | €93 | -€633 | -87.3% |
| Fixed assets | 21/28 | - | €20,578 | +€20,578 | |
| Tangible fixed assets | 22/27 | - | €20,578 | +€20,578 | |
| Furniture and vehicles | 24 | - | €20,578 | +€20,578 | |
| Current assets | 29/58 | €52,984 | €44,931 | -€8,054 | -15.2% |
| Amounts receivable within one year | 40/41 | €7,609 | €7,351 | -€258 | -3.4% |
| Trade receivables | 40 | €7,464 | €6,035 | -€1,429 | -19.1% |
| Other amounts receivable | 41 | €145 | €1,316 | +€1,171 | +808.7% |
| Cash at bank and in hand | 54/58 | €41,047 | €32,553 | -€8,494 | -20.7% |
| Deferred charges and accrued income | 490/1 | €4,329 | €5,027 | +€698 | +16.1% |
| Total equity and liabilities | 10/49 | €53,710 | €65,601 | +€11,891 | +22.1% |
| Equity | 10/15 | €44,543 | €56,394 | +€11,851 | +26.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €34,543 | €46,394 | +€11,851 | +34.3% |
| Distributable reserves | 133 | €34,543 | €46,394 | +€11,851 | +34.3% |
| Amounts payable | 17/49 | €9,167 | €9,207 | +€40 | +0.4% |
| Amounts payable within one year | 42/48 | €9,167 | €9,207 | +€40 | +0.4% |
| Trade debts | 44 | €1,773 | €1,788 | +€15 | +0.9% |
| Suppliers | 440/4 | €1,773 | €1,788 | +€15 | +0.9% |
| Taxes, remuneration and social security | 45 | €7,395 | €7,419 | +€25 | +0.3% |
| Taxes | 450/3 | €3,741 | €3,741 | = | 0.0% |
| Remuneration and social security | 454/9 | €3,654 | €3,679 | +€25 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €724 | €1,046 | +€321 | +44.3% |
| Other operating charges | 640/8 | €1,050 | €1,115 | +€65 | +6.2% |
| Gross operating margin | 9900 | €28,637 | €17,882 | -€10,755 | -37.6% |
| Operating profit (loss) | 9901 | €26,863 | €15,721 | -€11,142 | -41.5% |
| Financial charges | 65/66B | €74 | €70 | -€3 | -4.2% |
| Recurring financial charges | 65 | €74 | €70 | -€3 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €26,789 | €15,651 | -€11,138 | -41.6% |
| Income taxes | 67/77 | €5,831 | €3,800 | -€2,030 | -34.8% |
| Profit (loss) for the period | 9904 | €20,959 | €11,851 | -€9,108 | -43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,959 | €11,851 | -€9,108 | -43.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.