Het Kabouterhuisje: 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.
Het Kabouterhuisje
Largest movements
- Cash +€76,115
up €76,115 (+126%), from €60,519 to €136,634
mainly Net result for the year (+€44,976) and Other debts (+€30,000)
- Receivables within one year -€15,887
down €15,887 (-84.1%), from €18,890 to €3,003
of which Trade receivables: -€15,318
- Tangible fixed assets -€6,667
down €6,667 (-50.0%), from €13,333 to €6,667
- Other debts +€30,000
new in 2025: €30,000
- Profit (loss) carried forward +€14,976
up €14,976 (+34.2%), from €43,739 to €58,715
- Trade debts +€3,886
up €3,886 (+15.2%), from €25,645 to €29,531
- Tax, wage and social debts +€3,378
up €3,378 (+14.6%), from €23,179 to €26,557
of which Remuneration and social security: +€18,288
- Staff costs +€17,181
up €17,181 (+7.9%), from €216,544 to €233,725
- Gross operating margin +€10,842
up €10,842 (+3.8%), from €282,975 to €293,817
- Taxes -€3,744
down €3,744 (-36.5%), from €10,258 to €6,514
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 | €94,063 | €146,303 | +€52,240 | +55.5% |
| Fixed assets | 21/28 | €13,333 | €6,667 | -€6,667 | -50.0% |
| Tangible fixed assets | 22/27 | €13,333 | €6,667 | -€6,667 | -50.0% |
| Furniture and vehicles | 24 | €13,333 | €6,667 | -€6,667 | -50.0% |
| Current assets | 29/58 | €80,730 | €139,637 | +€58,907 | +73.0% |
| Amounts receivable within one year | 40/41 | €18,890 | €3,003 | -€15,887 | -84.1% |
| Trade receivables | 40 | €18,321 | €3,003 | -€15,318 | -83.6% |
| Other amounts receivable | 41 | €570 | - | -€570 | |
| Cash at bank and in hand | 54/58 | €60,519 | €136,634 | +€76,115 | +126% |
| Deferred charges and accrued income | 490/1 | €1,320 | - | -€1,320 | |
| Total equity and liabilities | 10/49 | €94,063 | €146,303 | +€52,240 | +55.5% |
| Equity | 10/15 | €45,239 | €60,215 | +€14,976 | +33.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,739 | €58,715 | +€14,976 | +34.2% |
| Amounts payable | 17/49 | €48,824 | €86,088 | +€37,264 | +76.3% |
| Amounts payable within one year | 42/48 | €48,824 | €86,088 | +€37,264 | +76.3% |
| Trade debts | 44 | €25,645 | €29,531 | +€3,886 | +15.2% |
| Suppliers | 440/4 | €25,645 | €29,531 | +€3,886 | +15.2% |
| Taxes, remuneration and social security | 45 | €23,179 | €26,557 | +€3,378 | +14.6% |
| Taxes | 450/3 | €14,910 | - | -€14,910 | |
| Remuneration and social security | 454/9 | €8,269 | €26,557 | +€18,288 | +221% |
| Other amounts payable | 47/48 | - | €30,000 | +€30,000 | |
| Remuneration, social security and pensions | 62 | €216,544 | €233,725 | +€17,181 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,667 | €6,667 | -€0 | 0.0% |
| Other operating charges | 640/8 | €4,243 | €1,728 | -€2,515 | -59.3% |
| Gross operating margin | 9900 | €282,975 | €293,817 | +€10,842 | +3.8% |
| Operating profit (loss) | 9901 | €55,521 | €51,697 | -€3,824 | -6.9% |
| Financial charges | 65/66B | €515 | €208 | -€308 | -59.7% |
| Recurring financial charges | 65 | €515 | €208 | -€308 | -59.7% |
| Profit (loss) for the period before taxes | 9903 | €55,006 | €51,490 | -€3,516 | -6.4% |
| Income taxes | 67/77 | €10,258 | €6,514 | -€3,744 | -36.5% |
| Profit (loss) for the period | 9904 | €44,748 | €44,976 | +€228 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €44,748 | €44,976 | +€228 | +0.5% |
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 28 October 2026 via checked.be.