HOME & KITCHEN: 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.
HOME & KITCHEN
Largest movements
- Stocks and contracts -€46,686
down €46,686 (-86.2%), from €54,186 to €7,500
- Receivables within one year -€30,428
down €30,428 (-79.0%), from €38,537 to €8,109
of which Trade receivables: -€25,538
- Tangible fixed assets +€13,073
up €13,073 (+25.9%), from €50,439 to €63,511
of which Leasing and similar rights: +€25,346
- Other debts -€65,136
down €65,136 (-49.5%), from €131,508 to €66,372
- Trade debts -€22,497
down €22,497 (-100%), from €22,497 to €0
- Debts after one year +€22,287
new in 2025: €22,287
- Tax, wage and social debts -€5,473
down €5,473 (-90.0%), from €6,084 to €611
of which Remuneration and social security: -€3,000
- Current portion of long-term debt +€4,733
new in 2025: €4,733
- Gross operating margin -€53,632
down €53,632 (-71.0%), from €75,487 to €21,855
- Staff costs -€23,251
down €23,251, from €23,216 to -€35
- Financial charges -€9,025
down €9,025 (-85.7%), from €10,529 to €1,505
- Depreciation -€4,889
down €4,889 (-24.7%), from €19,767 to €14,877
- Other operating charges +€1,216
up €1,216 (+51.0%), from €2,384 to €3,600
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 | €148,537 | €82,423 | -€66,114 | -44.5% |
| Fixed assets | 21/28 | €50,640 | €63,662 | +€13,023 | +25.7% |
| Tangible fixed assets | 22/27 | €50,439 | €63,511 | +€13,073 | +25.9% |
| Plant, machinery and equipment | 23 | €987 | €601 | -€386 | -39.1% |
| Furniture and vehicles | 24 | €49,452 | €37,564 | -€11,888 | -24.0% |
| Leasing and similar rights | 25 | - | €25,346 | +€25,346 | |
| Financial fixed assets | 28 | €201 | €151 | -€50 | -24.9% |
| Current assets | 29/58 | €97,898 | €18,761 | -€79,136 | -80.8% |
| Stocks and contracts in progress | 3 | €54,186 | €7,500 | -€46,686 | -86.2% |
| Stocks | 30/36 | €54,186 | €7,500 | -€46,686 | -86.2% |
| Amounts receivable within one year | 40/41 | €38,537 | €8,109 | -€30,428 | -79.0% |
| Trade receivables | 40 | €30,151 | €4,613 | -€25,538 | -84.7% |
| Other amounts receivable | 41 | €8,386 | €3,496 | -€4,890 | -58.3% |
| Cash at bank and in hand | 54/58 | €2,816 | €2,215 | -€601 | -21.3% |
| Deferred charges and accrued income | 490/1 | €2,359 | €937 | -€1,421 | -60.3% |
| Total equity and liabilities | 10/49 | €148,537 | €82,423 | -€66,114 | -44.5% |
| Equity | 10/15 | -€14,117 | -€12,646 | +€1,471 | +10.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,317 | -€18,846 | +€1,471 | +7.2% |
| Amounts payable | 17/49 | €162,654 | €95,070 | -€67,585 | -41.6% |
| Amounts payable after more than one year | 17 | - | €22,287 | +€22,287 | |
| Financial debts | 170/4 | - | €22,287 | +€22,287 | |
| Amounts payable within one year | 42/48 | €160,088 | €71,715 | -€88,373 | -55.2% |
| Current portion of amounts payable after more than one year | 42 | - | €4,733 | +€4,733 | |
| Trade debts | 44 | €22,497 | €0 | -€22,497 | -100% |
| Suppliers | 440/4 | €22,497 | €0 | -€22,497 | -100% |
| Taxes, remuneration and social security | 45 | €6,084 | €611 | -€5,473 | -90.0% |
| Taxes | 450/3 | €3,084 | €611 | -€2,473 | -80.2% |
| Remuneration and social security | 454/9 | €3,000 | €0 | -€3,000 | -100% |
| Other amounts payable | 47/48 | €131,508 | €66,372 | -€65,136 | -49.5% |
| Accrued charges and deferred income | 492/3 | €2,566 | €1,067 | -€1,499 | -58.4% |
| Non-recurring operating income | 76A | - | €826 | +€826 | |
| Remuneration, social security and pensions | 62 | €23,216 | -€35 | -€23,251 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,767 | €14,877 | -€4,889 | -24.7% |
| Other operating charges | 640/8 | €2,384 | €3,600 | +€1,216 | +51.0% |
| Gross operating margin | 9900 | €75,487 | €21,855 | -€53,632 | -71.0% |
| Operating profit (loss) | 9901 | €30,121 | €3,413 | -€26,709 | -88.7% |
| Financial income | 75/76B | €655 | €0 | -€655 | -100% |
| Recurring financial income | 75 | €655 | €0 | -€655 | -100% |
| Financial charges | 65/66B | €10,529 | €1,505 | -€9,025 | -85.7% |
| Recurring financial charges | 65 | €10,529 | €1,505 | -€9,025 | -85.7% |
| Profit (loss) for the period before taxes | 9903 | €20,247 | €1,908 | -€18,339 | -90.6% |
| Income taxes | 67/77 | €465 | €437 | -€28 | -5.9% |
| Profit (loss) for the period | 9904 | €19,782 | €1,471 | -€18,312 | -92.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,782 | €1,471 | -€18,312 | -92.6% |
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 15 October 2026 via checked.be.