German Kitchen Design: 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.
German Kitchen Design
Largest movements
- Deferred charges and accrued income +€17,836
up €17,836 (+824.2%), from €2,164 to €20,000
- Receivables within one year -€14,124
down €14,124 (-83.9%), from €16,832 to €2,708
of which Trade receivables: -€14,419
- Cash -€7,787
no longer reported in 2025 (was €7,787)
mainly Deferred charges and accrued income (-€17,836) and Net result for the year (-€10,881)
- Profit (loss) carried forward -€10,881
down €10,881 (-35.1%), from -€31,009 to -€41,889
- Other debts -€10,593
down €10,593 (-27.1%), from €39,070 to €28,478
- Short-term financial debts +€9,825
new in 2025: €9,825
- Trade debts +€6,610
up €6,610 (+75110.7%), from €9 to €6,619
- Tax, wage and social debts +€964
up €964 (+593.3%), from €162 to €1,127
- Financial charges +€1,083
up €1,083 (+272.4%), from €397 to €1,480
- Gross operating margin -€1,043
down €1,043 (-13.5%), from -€7,732 to -€8,775
- Financial income -€305
no longer reported in 2025 (was €305)
- Other operating charges -€106
down €106 (-19.0%), from €555 to €450
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 | €26,783 | €22,708 | -€4,074 | -15.2% |
| Current assets | 29/58 | €26,783 | €22,708 | -€4,074 | -15.2% |
| Amounts receivable within one year | 40/41 | €16,832 | €2,708 | -€14,124 | -83.9% |
| Trade receivables | 40 | €14,419 | - | -€14,419 | |
| Other amounts receivable | 41 | €2,413 | €2,708 | +€295 | +12.2% |
| Cash at bank and in hand | 54/58 | €7,787 | - | -€7,787 | |
| Deferred charges and accrued income | 490/1 | €2,164 | €20,000 | +€17,836 | +824.2% |
| Total equity and liabilities | 10/49 | €26,783 | €22,708 | -€4,074 | -15.2% |
| Equity | 10/15 | -€12,459 | -€23,339 | -€10,881 | -87.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,009 | -€41,889 | -€10,881 | -35.1% |
| Amounts payable | 17/49 | €39,242 | €46,048 | +€6,806 | +17.3% |
| Amounts payable within one year | 42/48 | €39,242 | €46,048 | +€6,806 | +17.3% |
| Financial debts | 43 | - | €9,825 | +€9,825 | |
| Credit institutions | 430/8 | - | €9,825 | +€9,825 | |
| Trade debts | 44 | €9 | €6,619 | +€6,610 | +75110.7% |
| Suppliers | 440/4 | €9 | €6,619 | +€6,610 | +75110.7% |
| Taxes, remuneration and social security | 45 | €162 | €1,127 | +€964 | +593.3% |
| Taxes | 450/3 | €162 | €1,127 | +€964 | +593.3% |
| Other amounts payable | 47/48 | €39,070 | €28,478 | -€10,593 | -27.1% |
| Other operating charges | 640/8 | €555 | €450 | -€106 | -19.0% |
| Gross operating margin | 9900 | -€7,732 | -€8,775 | -€1,043 | -13.5% |
| Operating profit (loss) | 9901 | -€8,288 | -€9,224 | -€937 | -11.3% |
| Financial income | 75/76B | €305 | - | -€305 | |
| Recurring financial income | 75 | €305 | - | -€305 | |
| Financial charges | 65/66B | €397 | €1,480 | +€1,083 | +272.4% |
| Recurring financial charges | 65 | €397 | €1,480 | +€1,083 | +272.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,380 | -€10,705 | -€2,324 | -27.7% |
| Income taxes | 67/77 | €162 | €176 | +€14 | +8.4% |
| Profit (loss) for the period | 9904 | -€8,543 | -€10,881 | -€2,338 | -27.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,543 | -€10,881 | -€2,338 | -27.4% |
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 11 October 2026 via checked.be.