K-Style BBQ: 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.
K-Style BBQ
Largest movements
- Cash +€73,339
up €73,339 (+271%), from €27,057 to €100,397
mainly Net result for the year (+€56,323) and Tax, wage and social debts (+€31,895)
- Tangible fixed assets -€7,393
down €7,393 (-14.0%), from €52,969 to €45,577
of which Plant, machinery and equipment: -€5,656
- Receivables within one year -€6,125
down €6,125 (-99.9%), from €6,129 to €3
of which Trade receivables: -€5,999
- Stocks and contracts +€3,795
up €3,795 (+38.0%), from €10,000 to €13,795
- Reserves +€45,867
new in 2025: €45,867
- Tax, wage and social debts +€31,895
up €31,895 (+234%), from €13,636 to €45,531
of which Taxes: +€18,472
- Current portion of long-term debt -€12,000
down €12,000 (-17.9%), from €67,000 to €55,000
- Other debts -€11,689
no longer reported in 2025 (was €11,689)
- Profit (loss) carried forward +€10,456
no longer reported in 2025 (was -€10,456)
- Gross operating margin +€133,603
up €133,603 (+222%), from €60,144 to €193,748
- Staff costs +€48,563
up €48,563 (+80.5%), from €60,358 to €108,921
- Taxes +€10,842
new in 2025: €10,842
- Depreciation +€5,531
up €5,531 (+67.8%), from €8,156 to €13,687
- Financial charges +€2,389
up €2,389 (+377%), from €634 to €3,023
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 | €97,655 | €161,648 | +€63,993 | +65.5% |
| Fixed assets | 21/28 | €52,969 | €45,577 | -€7,393 | -14.0% |
| Tangible fixed assets | 22/27 | €52,969 | €45,577 | -€7,393 | -14.0% |
| Plant, machinery and equipment | 23 | €45,945 | €40,288 | -€5,656 | -12.3% |
| Furniture and vehicles | 24 | €931 | €560 | -€371 | -39.8% |
| Other tangible fixed assets | 26 | €6,093 | €4,728 | -€1,365 | -22.4% |
| Current assets | 29/58 | €44,686 | €116,071 | +€71,385 | +160% |
| Stocks and contracts in progress | 3 | €10,000 | €13,795 | +€3,795 | +38.0% |
| Stocks | 30/36 | €10,000 | €13,795 | +€3,795 | +38.0% |
| Amounts receivable within one year | 40/41 | €6,129 | €3 | -€6,125 | -99.9% |
| Trade receivables | 40 | €6,003 | €3 | -€5,999 | -99.9% |
| Other amounts receivable | 41 | €126 | - | -€126 | |
| Cash at bank and in hand | 54/58 | €27,057 | €100,397 | +€73,339 | +271% |
| Deferred charges and accrued income | 490/1 | €1,500 | €1,876 | +€376 | +25.1% |
| Total equity and liabilities | 10/49 | €97,655 | €161,648 | +€63,993 | +65.5% |
| Equity | 10/15 | -€5,456 | €50,867 | +€56,323 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €45,867 | +€45,867 | |
| Distributable reserves | 133 | - | €45,867 | +€45,867 | |
| Profit (loss) carried forward | 14 | -€10,456 | - | +€10,456 | |
| Amounts payable | 17/49 | €103,112 | €110,781 | +€7,670 | +7.4% |
| Amounts payable after more than one year | 17 | - | €474 | +€474 | |
| Other amounts payable | 178/9 | - | €474 | +€474 | |
| Amounts payable within one year | 42/48 | €103,112 | €110,307 | +€7,195 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €67,000 | €55,000 | -€12,000 | -17.9% |
| Trade debts | 44 | €10,787 | €8,580 | -€2,207 | -20.5% |
| Suppliers | 440/4 | €10,787 | €8,580 | -€2,207 | -20.5% |
| Advances received on contracts in progress | 46 | - | €1,196 | +€1,196 | |
| Taxes, remuneration and social security | 45 | €13,636 | €45,531 | +€31,895 | +234% |
| Taxes | 450/3 | €6,585 | €25,056 | +€18,472 | +281% |
| Remuneration and social security | 454/9 | €7,051 | €20,475 | +€13,424 | +190% |
| Other amounts payable | 47/48 | €11,689 | - | -€11,689 | |
| Remuneration, social security and pensions | 62 | €60,358 | €108,921 | +€48,563 | +80.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,156 | €13,687 | +€5,531 | +67.8% |
| Other operating charges | 640/8 | €546 | €1,860 | +€1,314 | +241% |
| Gross operating margin | 9900 | €60,144 | €193,748 | +€133,603 | +222% |
| Operating profit (loss) | 9901 | -€8,915 | €69,280 | +€78,195 | |
| Financial income | 75/76B | €2,734 | €908 | -€1,826 | -66.8% |
| Recurring financial income | 75 | €2,734 | €908 | -€1,826 | -66.8% |
| Financial charges | 65/66B | €634 | €3,023 | +€2,389 | +377% |
| Recurring financial charges | 65 | €634 | €3,023 | +€2,389 | +377% |
| Profit (loss) for the period before taxes | 9903 | -€6,815 | €67,165 | +€73,980 | |
| Income taxes | 67/77 | - | €10,842 | +€10,842 | |
| Profit (loss) for the period | 9904 | -€6,815 | €56,323 | +€63,138 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,815 | €56,323 | +€63,138 |
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 17 October 2026 via checked.be.