Het Kioske: 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 Kioske
Largest movements
- Tangible fixed assets -€83,718
down €83,718 (-92.3%), from €90,714 to €6,996
of which Plant, machinery and equipment: -€55,405
- Receivables within one year +€21,715
up €21,715 (+213%), from €10,201 to €31,916
of which Other amounts receivable: +€31,783
- Cash -€20,554
down €20,554 (-64.1%), from €32,079 to €11,525
mainly Debts after one year (-€54,613) and Other debts (-€42,512)
- Intangible fixed assets -€3,590
no longer reported in 2025 (was €3,590)
- Stocks and contracts -€2,696
no longer reported in 2025 (was €2,696)
- Debts after one year -€54,613
no longer reported in 2025 (was €54,613)
- Other debts -€42,512
no longer reported in 2025 (was €42,512)
- Reserves +€30,038
up €30,038 (+252%), from €11,904 to €41,942
- Trade debts -€10,988
down €10,988 (-83.8%), from €13,120 to €2,132
- Current portion of long-term debt -€7,746
no longer reported in 2025 (was €7,746)
- Depreciation -€14,633
down €14,633 (-85.9%), from €17,038 to €2,405
- Gross operating margin -€6,015
down €6,015 (-10.6%), from €56,638 to €50,623
- Other operating charges -€4,523
down €4,523 (-40.5%), from €11,181 to €6,658
- Taxes +€3,653
up €3,653 (+55.1%), from €6,632 to €10,284
- Financial income +€859
up €859 (+3,388%), from €25 to €885
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 | €139,443 | €51,206 | -€88,237 | -63.3% |
| Fixed assets | 21/28 | €94,304 | €6,996 | -€87,308 | -92.6% |
| Intangible fixed assets | 21 | €3,590 | - | -€3,590 | |
| Tangible fixed assets | 22/27 | €90,714 | €6,996 | -€83,718 | -92.3% |
| Land and buildings | 22 | €11,657 | - | -€11,657 | |
| Plant, machinery and equipment | 23 | €60,528 | €5,122 | -€55,405 | -91.5% |
| Furniture and vehicles | 24 | €3,864 | €1,874 | -€1,991 | -51.5% |
| Other tangible fixed assets | 26 | €14,665 | - | -€14,665 | |
| Current assets | 29/58 | €45,139 | €44,210 | -€929 | -2.1% |
| Stocks and contracts in progress | 3 | €2,696 | - | -€2,696 | |
| Stocks | 30/36 | €2,696 | - | -€2,696 | |
| Amounts receivable within one year | 40/41 | €10,201 | €31,916 | +€21,715 | +213% |
| Trade receivables | 40 | €10,067 | - | -€10,067 | |
| Other amounts receivable | 41 | €134 | €31,916 | +€31,783 | +23,793% |
| Cash at bank and in hand | 54/58 | €32,079 | €11,525 | -€20,554 | -64.1% |
| Deferred charges and accrued income | 490/1 | €163 | €769 | +€606 | +372% |
| Total equity and liabilities | 10/49 | €139,443 | €51,206 | -€88,237 | -63.3% |
| Equity | 10/15 | €16,904 | €46,942 | +€30,038 | +178% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €11,904 | €41,942 | +€30,038 | +252% |
| Distributable reserves | 133 | €11,904 | €41,942 | +€30,038 | +252% |
| Amounts payable | 17/49 | €122,539 | €4,264 | -€118,275 | -96.5% |
| Amounts payable after more than one year | 17 | €54,613 | - | -€54,613 | |
| Financial debts | 170/4 | €54,613 | - | -€54,613 | |
| Amounts payable within one year | 42/48 | €67,926 | €4,264 | -€63,662 | -93.7% |
| Current portion of amounts payable after more than one year | 42 | €7,746 | - | -€7,746 | |
| Trade debts | 44 | €13,120 | €2,132 | -€10,988 | -83.8% |
| Suppliers | 440/4 | €13,120 | €2,132 | -€10,988 | -83.8% |
| Taxes, remuneration and social security | 45 | €4,548 | €2,132 | -€2,416 | -53.1% |
| Taxes | 450/3 | €4,379 | €2,132 | -€2,248 | -51.3% |
| Remuneration and social security | 454/9 | €169 | - | -€169 | |
| Other amounts payable | 47/48 | €42,512 | - | -€42,512 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,038 | €2,405 | -€14,633 | -85.9% |
| Other operating charges | 640/8 | €11,181 | €6,658 | -€4,523 | -40.5% |
| Gross operating margin | 9900 | €56,638 | €50,623 | -€6,015 | -10.6% |
| Operating profit (loss) | 9901 | €28,419 | €41,560 | +€13,141 | +46.2% |
| Financial income | 75/76B | €25 | €885 | +€859 | +3,388% |
| Recurring financial income | 75 | €25 | €885 | +€859 | +3,388% |
| Financial charges | 65/66B | €1,757 | €2,123 | +€366 | +20.8% |
| Recurring financial charges | 65 | €1,757 | €2,123 | +€366 | +20.8% |
| Profit (loss) for the period before taxes | 9903 | €26,688 | €40,322 | +€13,634 | +51.1% |
| Income taxes | 67/77 | €6,632 | €10,284 | +€3,653 | +55.1% |
| Profit (loss) for the period | 9904 | €20,056 | €30,038 | +€9,982 | +49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,056 | €30,038 | +€9,982 | +49.8% |
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 1 November 2026 via checked.be.