CONFISERIE KEN: 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.
CONFISERIE KEN
Largest movements
- Tangible fixed assets -€3,491
down €3,491 (-34.2%), from €10,212 to €6,721
of which Other tangible fixed assets: -€3,298
- Stocks and contracts -€2,086
down €2,086 (-30.8%), from €6,769 to €4,683
- Cash +€1,005
up €1,005 (+70.4%), from €1,427 to €2,432
mainly Net result for the year (+€3,936) and Depreciation (+€3,491)
- Debts after one year -€5,320
down €5,320 (-38.0%), from €13,987 to €8,667
- Profit (loss) carried forward +€3,936
up €3,936 (+13.9%), from -€28,293 to -€24,357
- Other debts -€1,500
down €1,500 (-7.0%), from €21,286 to €19,786
- Short-term financial debts -€1,434
down €1,434 (-100%), from €1,434 to €0
- Trade debts -€223
down €223 (-34.4%), from €647 to €424
- Gross operating margin +€6,609
up €6,609 (+231%), from €2,863 to €9,472
- Financial income +€343
up €343 (+3,240%), from €11 to €354
- Financial charges +€169
up €169 (+12.1%), from €1,400 to €1,569
- Other operating charges -€123
down €123 (-15.0%), from €821 to €697
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 | €20,465 | €16,243 | -€4,223 | -20.6% |
| Fixed assets | 21/28 | €10,212 | €6,721 | -€3,491 | -34.2% |
| Tangible fixed assets | 22/27 | €10,212 | €6,721 | -€3,491 | -34.2% |
| Furniture and vehicles | 24 | €318 | €125 | -€193 | -60.7% |
| Other tangible fixed assets | 26 | €9,895 | €6,596 | -€3,298 | -33.3% |
| Current assets | 29/58 | €10,253 | €9,522 | -€732 | -7.1% |
| Stocks and contracts in progress | 3 | €6,769 | €4,683 | -€2,086 | -30.8% |
| Stocks | 30/36 | €6,769 | €4,683 | -€2,086 | -30.8% |
| Amounts receivable within one year | 40/41 | €2,057 | €2,220 | +€163 | +7.9% |
| Trade receivables | 40 | €63 | €602 | +€539 | +856% |
| Other amounts receivable | 41 | €1,994 | €1,618 | -€376 | -18.9% |
| Cash at bank and in hand | 54/58 | €1,427 | €2,432 | +€1,005 | +70.4% |
| Deferred charges and accrued income | 490/1 | - | €187 | +€187 | |
| Total equity and liabilities | 10/49 | €20,465 | €16,243 | -€4,223 | -20.6% |
| Equity | 10/15 | -€22,093 | -€18,157 | +€3,936 | +17.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,293 | -€24,357 | +€3,936 | +13.9% |
| Amounts payable | 17/49 | €42,558 | €34,400 | -€8,158 | -19.2% |
| Amounts payable after more than one year | 17 | €13,987 | €8,667 | -€5,320 | -38.0% |
| Financial debts | 170/4 | €13,987 | €8,667 | -€5,320 | -38.0% |
| Amounts payable within one year | 42/48 | €28,571 | €25,733 | -€2,838 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €5,205 | €5,320 | +€116 | +2.2% |
| Financial debts | 43 | €1,434 | €0 | -€1,434 | -100% |
| Credit institutions | 430/8 | €1,434 | €0 | -€1,434 | -100% |
| Trade debts | 44 | €647 | €424 | -€223 | -34.4% |
| Suppliers | 440/4 | €647 | €424 | -€223 | -34.4% |
| Taxes, remuneration and social security | 45 | €0 | €203 | +€203 | |
| Taxes | 450/3 | €0 | €203 | +€203 | |
| Other amounts payable | 47/48 | €21,286 | €19,786 | -€1,500 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,491 | €3,491 | = | 0.0% |
| Other operating charges | 640/8 | €821 | €697 | -€123 | -15.0% |
| Gross operating margin | 9900 | €2,863 | €9,472 | +€6,609 | +231% |
| Operating profit (loss) | 9901 | -€1,449 | €5,283 | +€6,732 | |
| Financial income | 75/76B | €11 | €354 | +€343 | +3,240% |
| Recurring financial income | 75 | €11 | €354 | +€343 | +3,240% |
| Financial charges | 65/66B | €1,400 | €1,569 | +€169 | +12.1% |
| Recurring financial charges | 65 | €1,400 | €1,569 | +€169 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,838 | €4,068 | +€6,906 | |
| Income taxes | 67/77 | €144 | €132 | -€12 | -8.2% |
| Profit (loss) for the period | 9904 | -€2,982 | €3,936 | +€6,917 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,982 | €3,936 | +€6,917 |
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 26 October 2026 via checked.be.