Kabas Hostel: 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.
Kabas Hostel
Largest movements
- Tangible fixed assets -€17,466
down €17,466 (-9.0%), from €194,485 to €177,019
- Cash +€5,838
up €5,838 (+68.2%), from €8,556 to €14,394
mainly Depreciation (+€17,466) and Net result for the year (+€4,290)
- Debts after one year -€16,719
down €16,719 (-18.0%), from €92,789 to €76,070
- Profit (loss) carried forward +€4,290
up €4,290 (+6.0%), from -€71,021 to -€66,731
- Other debts -€3,360
down €3,360 (-2.3%), from €145,973 to €142,613
- Accrued charges and deferred income +€2,300
new in 2025: €2,300
- Financial charges -€328
down €328 (-10.2%), from €3,220 to €2,892
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 | €203,041 | €191,414 | -€11,628 | -5.7% |
| Fixed assets | 21/28 | €194,485 | €177,019 | -€17,466 | -9.0% |
| Tangible fixed assets | 22/27 | €194,485 | €177,019 | -€17,466 | -9.0% |
| Land and buildings | 22 | €194,485 | €177,019 | -€17,466 | -9.0% |
| Current assets | 29/58 | €8,556 | €14,394 | +€5,838 | +68.2% |
| Cash at bank and in hand | 54/58 | €8,556 | €14,394 | +€5,838 | +68.2% |
| Total equity and liabilities | 10/49 | €203,041 | €191,414 | -€11,628 | -5.7% |
| Equity | 10/15 | -€52,421 | -€48,131 | +€4,290 | +8.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,021 | -€66,731 | +€4,290 | +6.0% |
| Amounts payable | 17/49 | €255,462 | €239,544 | -€15,918 | -6.2% |
| Amounts payable after more than one year | 17 | €92,789 | €76,070 | -€16,719 | -18.0% |
| Financial debts | 170/4 | €92,789 | €76,070 | -€16,719 | -18.0% |
| Amounts payable within one year | 42/48 | €162,673 | €161,174 | -€1,499 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €16,292 | €16,719 | +€426 | +2.6% |
| Trade debts | 44 | €408 | €1,842 | +€1,435 | +352% |
| Suppliers | 440/4 | €408 | €1,842 | +€1,435 | +352% |
| Other amounts payable | 47/48 | €145,973 | €142,613 | -€3,360 | -2.3% |
| Accrued charges and deferred income | 492/3 | - | €2,300 | +€2,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,466 | €17,466 | = | 0.0% |
| Other operating charges | 640/8 | €1,145 | €1,240 | +€95 | +8.3% |
| Gross operating margin | 9900 | €25,919 | €25,838 | -€81 | -0.3% |
| Operating profit (loss) | 9901 | €7,308 | €7,132 | -€176 | -2.4% |
| Financial income | 75/76B | - | €50 | +€50 | |
| Recurring financial income | 75 | - | €50 | +€50 | |
| Financial charges | 65/66B | €3,220 | €2,892 | -€328 | -10.2% |
| Recurring financial charges | 65 | €3,220 | €2,892 | -€328 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €4,088 | €4,290 | +€202 | +5.0% |
| Profit (loss) for the period | 9904 | €4,088 | €4,290 | +€202 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,088 | €4,290 | +€202 | +5.0% |
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 16 October 2026 via checked.be.