KaBee: 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.
KaBee
Largest movements
- Cash -€42,884
down €42,884 (-56.2%), from €76,306 to €33,422
mainly Receivables after one year (-€35,000) and Tax, wage and social debts (-€23,505)
- Receivables after one year +€35,000
new in 2025: €35,000
- Receivables within one year +€4,092
up €4,092 (+11.0%), from €37,349 to €41,440
- Reserves +€44,305
up €44,305 (+40.8%), from €108,564 to €152,869
- Tax, wage and social debts -€23,505
down €23,505 (-56.4%), from €41,645 to €18,140
of which Taxes: -€22,607
- Other debts -€13,287
no longer reported in 2025 (was €13,287)
- Debts after one year -€12,670
down €12,670 (-5.9%), from €216,025 to €203,355
- Short-term financial debts -€4,810
no longer reported in 2025 (was €4,810)
- Gross operating margin -€76,183
down €76,183 (-47.5%), from €160,226 to €84,043
- Taxes -€17,155
down €17,155 (-60.3%), from €28,446 to €11,292
- Depreciation +€7,168
up €7,168 (+59.2%), from €12,114 to €19,282
- Other operating charges -€1,942
down €1,942 (-81.6%), from €2,380 to €438
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 | €407,104 | €400,141 | -€6,963 | -1.7% |
| Fixed assets | 21/28 | €292,226 | €288,937 | -€3,289 | -1.1% |
| Tangible fixed assets | 22/27 | €292,226 | €288,937 | -€3,289 | -1.1% |
| Land and buildings | 22 | €259,881 | €252,299 | -€7,582 | -2.9% |
| Plant, machinery and equipment | 23 | €23,752 | €23,036 | -€716 | -3.0% |
| Furniture and vehicles | 24 | €8,592 | €13,602 | +€5,009 | +58.3% |
| Current assets | 29/58 | €114,878 | €111,205 | -€3,674 | -3.2% |
| Amounts receivable after more than one year | 29 | - | €35,000 | +€35,000 | |
| Other amounts receivable | 291 | - | €35,000 | +€35,000 | |
| Amounts receivable within one year | 40/41 | €37,349 | €41,440 | +€4,092 | +11.0% |
| Trade receivables | 40 | €37,349 | €41,440 | +€4,092 | +11.0% |
| Cash at bank and in hand | 54/58 | €76,306 | €33,422 | -€42,884 | -56.2% |
| Deferred charges and accrued income | 490/1 | €1,224 | €1,343 | +€119 | +9.7% |
| Total equity and liabilities | 10/49 | €407,104 | €400,141 | -€6,963 | -1.7% |
| Equity | 10/15 | €114,564 | €158,869 | +€44,305 | +38.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €108,564 | €152,869 | +€44,305 | +40.8% |
| Distributable reserves | 133 | €108,564 | €152,869 | +€44,305 | +40.8% |
| Amounts payable | 17/49 | €292,540 | €241,272 | -€51,268 | -17.5% |
| Amounts payable after more than one year | 17 | €216,025 | €203,355 | -€12,670 | -5.9% |
| Financial debts | 170/4 | €216,025 | €203,355 | -€12,670 | -5.9% |
| Amounts payable within one year | 42/48 | €75,483 | €37,917 | -€37,566 | -49.8% |
| Current portion of amounts payable after more than one year | 42 | €12,181 | €12,670 | +€489 | +4.0% |
| Financial debts | 43 | €4,810 | - | -€4,810 | |
| Credit institutions | 430/8 | €4,810 | - | -€4,810 | |
| Trade debts | 44 | €3,561 | €7,108 | +€3,547 | +99.6% |
| Suppliers | 440/4 | €3,561 | €7,108 | +€3,547 | +99.6% |
| Taxes, remuneration and social security | 45 | €41,645 | €18,140 | -€23,505 | -56.4% |
| Taxes | 450/3 | €40,746 | €18,140 | -€22,607 | -55.5% |
| Remuneration and social security | 454/9 | €898 | - | -€898 | |
| Other amounts payable | 47/48 | €13,287 | - | -€13,287 | |
| Accrued charges and deferred income | 492/3 | €1,032 | - | -€1,032 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,114 | €19,282 | +€7,168 | +59.2% |
| Other operating charges | 640/8 | €2,380 | €438 | -€1,942 | -81.6% |
| Gross operating margin | 9900 | €160,226 | €84,043 | -€76,183 | -47.5% |
| Operating profit (loss) | 9901 | €145,732 | €64,323 | -€81,409 | -55.9% |
| Financial income | 75/76B | €56 | €203 | +€147 | +263.5% |
| Recurring financial income | 75 | €56 | €203 | +€147 | +263.5% |
| Financial charges | 65/66B | €8,778 | €8,929 | +€151 | +1.7% |
| Recurring financial charges | 65 | €8,778 | €8,929 | +€151 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €137,010 | €55,597 | -€81,414 | -59.4% |
| Income taxes | 67/77 | €28,446 | €11,292 | -€17,155 | -60.3% |
| Profit (loss) for the period | 9904 | €108,564 | €44,305 | -€64,259 | -59.2% |
| Profit (loss) for the period to be appropriated | 9905 | €108,564 | €44,305 | -€64,259 | -59.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.