Het Kunstuur Café: 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 Kunstuur Café
Largest movements
- Tangible fixed assets -€31,832
down €31,832 (-27.8%), from €114,600 to €82,768
of which Plant, machinery and equipment: -€28,463
- Cash +€10,037
up €10,037 (+47.9%), from €20,967 to €31,004
mainly Depreciation (+€40,722) and Debts after one year (+€16,283)
- Receivables within one year -€3,026
down €3,026 (-50.4%), from €6,001 to €2,976
- Intangible fixed assets -€2,988
down €2,988 (-11.2%), from €26,720 to €23,732
- Formation expenses -€1,832
down €1,832 (-39.3%), from €4,664 to €2,832
- Profit (loss) carried forward -€47,765
down €47,765 (-19.2%), from -€248,184 to -€295,948
- Debts after one year +€16,283
up €16,283 (+4.2%), from €388,732 to €405,015
- Tax, wage and social debts +€8,226
up €8,226 (+40.7%), from €20,198 to €28,424
of which Taxes: +€6,255
- Trade debts -€4,465
down €4,465 (-21.4%), from €20,828 to €16,363
- Gross operating margin +€30,292
up €30,292 (+39.4%), from €76,832 to €107,124
- Staff costs -€15,179
down €15,179 (-12.1%), from €125,198 to €110,019
- Depreciation +€5,525
up €5,525 (+15.7%), from €35,197 to €40,722
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 | €181,674 | €153,954 | -€27,720 | -15.3% |
| Formation expenses | 20 | €4,664 | €2,832 | -€1,832 | -39.3% |
| Fixed assets | 21/28 | €141,320 | €106,500 | -€34,820 | -24.6% |
| Intangible fixed assets | 21 | €26,720 | €23,732 | -€2,988 | -11.2% |
| Tangible fixed assets | 22/27 | €114,600 | €82,768 | -€31,832 | -27.8% |
| Plant, machinery and equipment | 23 | €95,395 | €66,932 | -€28,463 | -29.8% |
| Furniture and vehicles | 24 | €1,527 | €927 | -€600 | -39.3% |
| Other tangible fixed assets | 26 | €17,678 | €14,909 | -€2,769 | -15.7% |
| Current assets | 29/58 | €35,690 | €44,621 | +€8,931 | +25.0% |
| Stocks and contracts in progress | 3 | €7,339 | €8,571 | +€1,231 | +16.8% |
| Stocks | 30/36 | €7,339 | €8,571 | +€1,231 | +16.8% |
| Amounts receivable within one year | 40/41 | €6,001 | €2,976 | -€3,026 | -50.4% |
| Trade receivables | 40 | €6,001 | €2,976 | -€3,026 | -50.4% |
| Cash at bank and in hand | 54/58 | €20,967 | €31,004 | +€10,037 | +47.9% |
| Deferred charges and accrued income | 490/1 | €1,382 | €2,070 | +€688 | +49.8% |
| Total equity and liabilities | 10/49 | €181,674 | €153,954 | -€27,720 | -15.3% |
| Equity | 10/15 | -€248,084 | -€295,848 | -€47,765 | -19.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€248,184 | -€295,948 | -€47,765 | -19.2% |
| Amounts payable | 17/49 | €429,758 | €449,802 | +€20,044 | +4.7% |
| Amounts payable after more than one year | 17 | €388,732 | €405,015 | +€16,283 | +4.2% |
| Financial debts | 170/4 | €388,732 | €405,015 | +€16,283 | +4.2% |
| Amounts payable within one year | 42/48 | €41,026 | €44,787 | +€3,761 | +9.2% |
| Trade debts | 44 | €20,828 | €16,363 | -€4,465 | -21.4% |
| Suppliers | 440/4 | €20,828 | €16,363 | -€4,465 | -21.4% |
| Taxes, remuneration and social security | 45 | €20,198 | €28,424 | +€8,226 | +40.7% |
| Taxes | 450/3 | €4,601 | €10,856 | +€6,255 | +136% |
| Remuneration and social security | 454/9 | €15,597 | €17,568 | +€1,971 | +12.6% |
| Remuneration, social security and pensions | 62 | €125,198 | €110,019 | -€15,179 | -12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,197 | €40,722 | +€5,525 | +15.7% |
| Other operating charges | 640/8 | €923 | €1,644 | +€720 | +78.0% |
| Gross operating margin | 9900 | €76,832 | €107,124 | +€30,292 | +39.4% |
| Operating profit (loss) | 9901 | -€84,487 | -€45,261 | +€39,226 | +46.4% |
| Financial income | 75/76B | €44 | €2 | -€42 | -95.4% |
| Recurring financial income | 75 | €44 | €2 | -€42 | -95.4% |
| Financial charges | 65/66B | €1,781 | €2,505 | +€724 | +40.6% |
| Recurring financial charges | 65 | €1,781 | €2,505 | +€724 | +40.6% |
| Profit (loss) for the period before taxes | 9903 | -€86,224 | -€47,765 | +€38,460 | +44.6% |
| Profit (loss) for the period | 9904 | -€86,224 | -€47,765 | +€38,460 | +44.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€86,224 | -€47,765 | +€38,460 | +44.6% |
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 29 October 2026 via checked.be.