KABINETSTUK: 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.
KABINETSTUK
Largest movements
- Tangible fixed assets -€12,400
down €12,400 (-3.5%), from €352,812 to €340,412
- Debts after one year -€26,119
down €26,119 (-9.4%), from €279,060 to €252,941
- Reserves +€14,501
up €14,501 (+102%), from €14,240 to €28,741
- Other debts +€4,872
up €4,872 (+9.7%), from €50,000 to €54,872
- Taxes +€1,272
up €1,272 (+35.7%), from €3,561 to €4,833
- Gross operating margin -€420
down €420 (-1.1%), from €37,652 to €37,232
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 | €389,094 | €378,287 | -€10,807 | -2.8% |
| Fixed assets | 21/28 | €352,812 | €340,412 | -€12,400 | -3.5% |
| Tangible fixed assets | 22/27 | €352,812 | €340,412 | -€12,400 | -3.5% |
| Land and buildings | 22 | €352,812 | €340,412 | -€12,400 | -3.5% |
| Current assets | 29/58 | €36,282 | €37,875 | +€1,593 | +4.4% |
| Cash at bank and in hand | 54/58 | €36,151 | €37,737 | +€1,586 | +4.4% |
| Deferred charges and accrued income | 490/1 | €131 | €138 | +€7 | +5.6% |
| Total equity and liabilities | 10/49 | €389,094 | €378,287 | -€10,807 | -2.8% |
| Equity | 10/15 | €26,240 | €40,741 | +€14,501 | +55.3% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €14,240 | €28,741 | +€14,501 | +102% |
| Distributable reserves | 133 | €14,240 | €28,741 | +€14,501 | +102% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €362,855 | €337,547 | -€25,308 | -7.0% |
| Amounts payable after more than one year | 17 | €279,060 | €252,941 | -€26,119 | -9.4% |
| Financial debts | 170/4 | €279,060 | €252,941 | -€26,119 | -9.4% |
| Amounts payable within one year | 42/48 | €79,448 | €84,078 | +€4,630 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | €25,888 | €26,119 | +€231 | +0.9% |
| Trade debts | 44 | - | €2,754 | +€2,754 | |
| Suppliers | 440/4 | - | €2,754 | +€2,754 | |
| Taxes, remuneration and social security | 45 | €3,561 | €333 | -€3,227 | -90.6% |
| Taxes | 450/3 | €3,561 | €333 | -€3,227 | -90.6% |
| Other amounts payable | 47/48 | €50,000 | €54,872 | +€4,872 | +9.7% |
| Accrued charges and deferred income | 492/3 | €4,347 | €528 | -€3,819 | -87.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,400 | €12,400 | = | 0.0% |
| Other operating charges | 640/8 | €1,742 | €1,757 | +€15 | +0.9% |
| Gross operating margin | 9900 | €37,652 | €37,232 | -€420 | -1.1% |
| Operating profit (loss) | 9901 | €23,510 | €23,075 | -€435 | -1.8% |
| Financial charges | 65/66B | €3,920 | €3,741 | -€179 | -4.6% |
| Recurring financial charges | 65 | €3,920 | €3,741 | -€179 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €19,589 | €19,334 | -€256 | -1.3% |
| Income taxes | 67/77 | €3,561 | €4,833 | +€1,272 | +35.7% |
| Profit (loss) for the period | 9904 | €16,029 | €14,501 | -€1,528 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,029 | €14,501 | -€1,528 | -9.5% |
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 25 October 2026 via checked.be.