Hobby Center Kevers: what changed
What changed
Hobby Center Kevers
NACE 47.521, Retail sale of hardware, building materials, paint and glass (general range)
filed annual accounts (NBB)
Net result for the year
€98,475
2024 · €197,427-€98,951
Equity
€1.5m
2024 · €1.5m+€56,175
Cash
€259,290
2024 · €252,891+€6,399
Balance sheet total
€1.7m
2024 · €1.7m-€29,621
Largest movements
Assets
- Current investments -€38,115
down €38,115 (-15.9%), from €239,695 to €201,580
- Receivables within one year -€26,133
down €26,133 (-17.9%), from €146,072 to €119,939
of which Trade receivables: -€31,359
- Tangible fixed assets +€18,011
up €18,011 (+11.0%), from €163,466 to €181,477
of which Land and buildings: +€43,065
Equity and liabilities
- Reserves +€71,000
up €71,000 (+5.0%), from €1.4m to €1.5m
of which Distributable reserves: +€71,000
- Tax, wage and social debts -€41,091
down €41,091 (-35.8%), from €114,869 to €73,778
of which Remuneration and social security: -€23,575
- Provisions -€33,400
down €33,400 (-100%), from €33,400 to €0
Income statement
- Gross operating margin -€116,294
down €116,294 (-23.9%), from €486,498 to €370,204
- Taxes -€50,875
down €50,875 (-70.5%), from €72,137 to €21,263
- Provisions -€33,400
down €33,400, from €0 to -€33,400
- Financial income -€18,116
down €18,116 (-34.8%), from €52,028 to €33,912
- Write-downs +€16,173
up €16,173, from -€10,101 to €6,072
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€197,427
Gross operating margin
-€116,294
Staff costs
-€2,935
Depreciation
-€13,954
Write-downs
-€16,173
Provisions
+€33,400
Other operating charges
-€4,735
Financial income
-€18,116
Financial charges
-€11,019
Taxes
+€50,875
Result 2025
€98,475
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€88,305
Investment
-€24,486
Financing
-€57,421
Cash 2024
€252,891
From operations (derived)
+€88,305
Net result for the year
+€98,475
Depreciation
+€40,581
Stocks and contracts
-€5,116
Receivables within one year
+€26,133
Deferred charges and accrued income
-€1,093
Provisions
-€33,400
Trade debts
+€4,405
Tax, wage and social debts
-€41,091
Accrued charges and deferred income
-€589
Investment (derived)
-€24,486
Investment in fixed assets (net)
-€62,600
Current investments
+€38,115
Financing
-€57,421
Debts after one year
-€15,587
Current portion of long-term debt
+€466
Contributions, distributions and other
-€42,300
Cash 2025
€259,290
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,735,061 | €1,705,441 | -€29,621 | -1.7% |
| Fixed assets | 21/28 | €322,466 | €344,485 | +€22,019 | +6.8% |
| Intangible fixed assets | 21 | - | €4,008 | +€4,008 | |
| Tangible fixed assets | 22/27 | €163,466 | €181,477 | +€18,011 | +11.0% |
| Land and buildings | 22 | €60,641 | €103,706 | +€43,065 | +71.0% |
| Plant, machinery and equipment | 23 | €1,036 | €736 | -€300 | -28.9% |
| Furniture and vehicles | 24 | €101,788 | €77,035 | -€24,753 | -24.3% |
| Financial fixed assets | 28 | €159,000 | €159,000 | = | 0.0% |
| Current assets | 29/58 | €1,412,595 | €1,360,955 | -€51,640 | -3.7% |
| Stocks and contracts in progress | 3 | €767,694 | €772,809 | +€5,116 | +0.7% |
| Stocks | 30/36 | €767,694 | €772,809 | +€5,116 | +0.7% |
| Amounts receivable within one year | 40/41 | €146,072 | €119,939 | -€26,133 | -17.9% |
| Trade receivables | 40 | €129,703 | €98,344 | -€31,359 | -24.2% |
| Other amounts receivable | 41 | €16,369 | €21,595 | +€5,226 | +31.9% |
| Current investments | 50/53 | €239,695 | €201,580 | -€38,115 | -15.9% |
| Cash at bank and in hand | 54/58 | €252,891 | €259,290 | +€6,399 | +2.5% |
| Deferred charges and accrued income | 490/1 | €6,244 | €7,337 | +€1,093 | +17.5% |
| Total equity and liabilities | 10/49 | €1,735,061 | €1,705,441 | -€29,621 | -1.7% |
| Equity | 10/15 | €1,488,962 | €1,545,137 | +€56,175 | +3.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,409,925 | €1,480,925 | +€71,000 | +5.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €51,725 | €51,725 | = | 0.0% |
| Distributable reserves | 133 | €1,352,000 | €1,423,000 | +€71,000 | +5.3% |
| Profit (loss) carried forward | 14 | €17,037 | €2,213 | -€14,825 | -87.0% |
| Provisions and deferred taxes | 16 | €33,400 | €0 | -€33,400 | -100% |
| Provisions for liabilities and charges | 160/5 | €33,400 | €0 | -€33,400 | -100% |
| Other liabilities and charges | 164/5 | €33,400 | €0 | -€33,400 | -100% |
| Amounts payable | 17/49 | €212,699 | €160,303 | -€52,396 | -24.6% |
| Amounts payable after more than one year | 17 | €62,405 | €46,818 | -€15,587 | -25.0% |
| Financial debts | 170/4 | €62,405 | €46,818 | -€15,587 | -25.0% |
| Amounts payable within one year | 42/48 | €149,385 | €113,165 | -€36,220 | -24.2% |
| Current portion of amounts payable after more than one year | 42 | €15,121 | €15,587 | +€466 | +3.1% |
| Trade debts | 44 | €19,396 | €23,801 | +€4,405 | +22.7% |
| Suppliers | 440/4 | €19,396 | €23,801 | +€4,405 | +22.7% |
| Taxes, remuneration and social security | 45 | €114,869 | €73,778 | -€41,091 | -35.8% |
| Taxes | 450/3 | €62,555 | €45,039 | -€17,517 | -28.0% |
| Remuneration and social security | 454/9 | €52,314 | €28,739 | -€23,575 | -45.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €909 | €320 | -€589 | -64.8% |
| Remuneration, social security and pensions | 62 | €238,647 | €241,582 | +€2,935 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,628 | €40,581 | +€13,954 | +52.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10,101 | €6,072 | +€16,173 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | -€33,400 | -€33,400 | |
| Other operating charges | 640/8 | €10,318 | €15,053 | +€4,735 | +45.9% |
| Gross operating margin | 9900 | €486,498 | €370,204 | -€116,294 | -23.9% |
| Operating profit (loss) | 9901 | €221,007 | €100,316 | -€120,691 | -54.6% |
| Financial income | 75/76B | €52,028 | €33,912 | -€18,116 | -34.8% |
| Recurring financial income | 75 | €52,028 | €33,912 | -€18,116 | -34.8% |
| Financial charges | 65/66B | €3,471 | €14,489 | +€11,019 | +317% |
| Recurring financial charges | 65 | €3,471 | €14,489 | +€11,019 | +317% |
| Profit (loss) for the period before taxes | 9903 | €269,564 | €119,738 | -€149,826 | -55.6% |
| Income taxes | 67/77 | €72,137 | €21,263 | -€50,875 | -70.5% |
| Profit (loss) for the period | 9904 | €197,427 | €98,475 | -€98,951 | -50.1% |
| Profit (loss) for the period to be appropriated | 9905 | €197,427 | €98,475 | -€98,951 | -50.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.