KABA HOSTEL: what changed
Two fiscal 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.
KABA HOSTEL
Largest movements
- Tangible fixed assets -€53,395
down €53,395 (-6.5%), from €826,414 to €773,019
of which Land and buildings: -€48,067
- Cash +€16,343
up €16,343 (+59.3%), from €27,572 to €43,915
mainly Depreciation (+€54,742) and Net result for the year (+€24,404)
- Debts after one year -€48,303
down €48,303 (-8.4%), from €572,529 to €524,226
- Profit (loss) carried forward +€24,404
up €24,404 (+9.0%), from -€272,141 to -€247,737
- Other debts -€15,032
down €15,032 (-19.3%), from €77,813 to €62,781
- Gross operating margin +€10,933
up €10,933 (+8.9%), from €122,480 to €133,414
- Staff costs +€10,250
up €10,250 (+43.5%), from €23,578 to €33,828
- Financial charges -€2,353
down €2,353 (-13.7%), from €17,188 to €14,834
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.
Cash bridge derived
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 | €869,720 | €824,589 | -€45,131 | -5.2% |
| Fixed assets | 21/28 | €826,604 | €773,209 | -€53,395 | -6.5% |
| Tangible fixed assets | 22/27 | €826,414 | €773,019 | -€53,395 | -6.5% |
| Land and buildings | 22 | €802,486 | €754,419 | -€48,067 | -6.0% |
| Plant, machinery and equipment | 23 | €7,082 | €6,004 | -€1,078 | -15.2% |
| Furniture and vehicles | 24 | €16,846 | €12,596 | -€4,250 | -25.2% |
| Financial fixed assets | 28 | €190 | €190 | = | 0.0% |
| Current assets | 29/58 | €43,116 | €51,380 | +€8,264 | +19.2% |
| Amounts receivable within one year | 40/41 | €12,352 | €4,195 | -€8,157 | -66.0% |
| Trade receivables | 40 | €12,274 | €4,098 | -€8,176 | -66.6% |
| Other amounts receivable | 41 | €78 | €97 | +€19 | +24.4% |
| Cash at bank and in hand | 54/58 | €27,572 | €43,915 | +€16,343 | +59.3% |
| Deferred charges and accrued income | 490/1 | €3,191 | €3,270 | +€78 | +2.5% |
| Total equity and liabilities | 10/49 | €869,720 | €824,589 | -€45,131 | -5.2% |
| Equity | 10/15 | €135,354 | €159,758 | +€24,404 | +18.0% |
| Contributions | 10/11 | €106,100 | €106,100 | = | 0.0% |
| Revaluation surpluses | 12 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €51,395 | €51,395 | = | 0.0% |
| Distributable reserves | 133 | €51,395 | €51,395 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€272,141 | -€247,737 | +€24,404 | +9.0% |
| Amounts payable | 17/49 | €734,366 | €664,831 | -€69,535 | -9.5% |
| Amounts payable after more than one year | 17 | €572,529 | €524,226 | -€48,303 | -8.4% |
| Financial debts | 170/4 | €572,529 | €524,226 | -€48,303 | -8.4% |
| Amounts payable within one year | 42/48 | €161,837 | €140,605 | -€21,232 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €60,502 | €61,874 | +€1,372 | +2.3% |
| Trade debts | 44 | €15,094 | €8,778 | -€6,316 | -41.8% |
| Suppliers | 440/4 | €15,094 | €8,778 | -€6,316 | -41.8% |
| Advances received on contracts in progress | 46 | €128 | €1,726 | +€1,598 | +1248.7% |
| Taxes, remuneration and social security | 45 | €8,300 | €5,446 | -€2,854 | -34.4% |
| Taxes | 450/3 | €8,141 | €5,344 | -€2,797 | -34.4% |
| Remuneration and social security | 454/9 | €159 | €101 | -€58 | -36.2% |
| Other amounts payable | 47/48 | €77,813 | €62,781 | -€15,032 | -19.3% |
| Remuneration, social security and pensions | 62 | €23,578 | €33,828 | +€10,250 | +43.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,501 | €54,742 | -€758 | -1.4% |
| Other operating charges | 640/8 | €4,912 | €5,486 | +€573 | +11.7% |
| Gross operating margin | 9900 | €122,480 | €133,414 | +€10,933 | +8.9% |
| Operating profit (loss) | 9901 | €38,489 | €39,358 | +€869 | +2.3% |
| Financial income | 75/76B | €3 | €23 | +€20 | +792.6% |
| Recurring financial income | 75 | €3 | €23 | +€20 | +792.6% |
| Financial charges | 65/66B | €17,188 | €14,834 | -€2,353 | -13.7% |
| Recurring financial charges | 65 | €17,188 | €14,834 | -€2,353 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €21,304 | €24,547 | +€3,243 | +15.2% |
| Income taxes | 67/77 | €135 | €143 | +€7 | +5.3% |
| Profit (loss) for the period | 9904 | €21,168 | €24,404 | +€3,236 | +15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,168 | €24,404 | +€3,236 | +15.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.