KAKELBONT: 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.
What changed
KAKELBONT
NACE 93.299, Other amusement and recreation activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€4,797
2024 · €24,716-€19,919
Equity
€120,949
2024 · €116,152+€4,797
Cash
€4,387
2024 · €2,871+€1,516
Balance sheet total
€628,387
2024 · €667,187-€38,800
Largest movements
Assets
- Tangible fixed assets -€37,259
down €37,259 (-5.7%), from €655,503 to €618,244
of which Land and buildings: -€25,125
Equity and liabilities
- Debts after one year -€51,543
down €51,543 (-12.3%), from €418,480 to €366,937
- Short-term financial debts +€17,638
up €17,638 (+147%), from €11,992 to €29,630
- Other debts -€7,526
down €7,526 (-12.1%), from €62,223 to €54,697
Income statement
- Gross operating margin -€28,338
down €28,338 (-19.0%), from €148,788 to €120,450
- Taxes -€5,107
down €5,107 (-54.5%), from €9,375 to €4,268
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.
Result 2024
€24,716
Gross operating margin
-€28,338
Staff costs
+€1,393
Depreciation
+€820
Other operating charges
-€61
Financial income
-€134
Financial charges
+€1,294
Taxes
+€5,107
Result 2025
€4,797
raises the resultlowers the result
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.
From operations
+€44,693
Investment
-€7,098
Financing
-€36,078
Cash 2024
€2,871
From operations (derived)
+€44,693
Net result for the year
+€4,797
Depreciation
+€44,579
Stocks and contracts
+€1,000
Receivables within one year
+€1,835
Trade debts
-€168
Tax, wage and social debts
-€625
Other debts
-€7,526
Accrued charges and deferred income
+€800
Investment (derived)
-€7,098
Investment in fixed assets (net)
-€7,098
Financing
-€36,078
Debts after one year
-€51,543
Current portion of long-term debt
-€2,173
Short-term financial debts
+€17,638
Cash 2025
€4,387
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €667,187 | €628,387 | -€38,800 | -5.8% |
| Fixed assets | 21/28 | €655,874 | €618,394 | -€37,481 | -5.7% |
| Intangible fixed assets | 21 | €221 | - | -€221 | |
| Tangible fixed assets | 22/27 | €655,503 | €618,244 | -€37,259 | -5.7% |
| Land and buildings | 22 | €555,653 | €530,527 | -€25,125 | -4.5% |
| Plant, machinery and equipment | 23 | €92,484 | €83,572 | -€8,912 | -9.6% |
| Furniture and vehicles | 24 | €7,366 | €4,144 | -€3,222 | -43.7% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €11,313 | €9,994 | -€1,319 | -11.7% |
| Stocks and contracts in progress | 3 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Stocks | 30/36 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Amounts receivable within one year | 40/41 | €5,442 | €3,607 | -€1,835 | -33.7% |
| Trade receivables | 40 | €2,101 | €1,469 | -€632 | -30.1% |
| Other amounts receivable | 41 | €3,341 | €2,138 | -€1,203 | -36.0% |
| Cash at bank and in hand | 54/58 | €2,871 | €4,387 | +€1,516 | +52.8% |
| Total equity and liabilities | 10/49 | €667,187 | €628,387 | -€38,800 | -5.8% |
| Equity | 10/15 | €116,152 | €120,949 | +€4,797 | +4.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €97,552 | €102,349 | +€4,797 | +4.9% |
| Distributable reserves | 133 | €97,552 | €102,349 | +€4,797 | +4.9% |
| Amounts payable | 17/49 | €551,035 | €507,438 | -€43,597 | -7.9% |
| Amounts payable after more than one year | 17 | €418,480 | €366,937 | -€51,543 | -12.3% |
| Financial debts | 170/4 | €418,480 | €366,937 | -€51,543 | -12.3% |
| Amounts payable within one year | 42/48 | €132,556 | €139,701 | +€7,146 | +5.4% |
| Current portion of amounts payable after more than one year | 42 | €53,716 | €51,543 | -€2,173 | -4.0% |
| Financial debts | 43 | €11,992 | €29,630 | +€17,638 | +147% |
| Credit institutions | 430/8 | €11,992 | €29,630 | +€17,638 | +147% |
| Trade debts | 44 | €168 | - | -€168 | |
| Suppliers | 440/4 | €168 | - | -€168 | |
| Taxes, remuneration and social security | 45 | €4,457 | €3,832 | -€625 | -14.0% |
| Taxes | 450/3 | €3,506 | €2,391 | -€1,115 | -31.8% |
| Remuneration and social security | 454/9 | €951 | €1,441 | +€491 | +51.6% |
| Other amounts payable | 47/48 | €62,223 | €54,697 | -€7,526 | -12.1% |
| Accrued charges and deferred income | 492/3 | - | €800 | +€800 | |
| Remuneration, social security and pensions | 62 | €48,831 | €47,439 | -€1,393 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,400 | €44,579 | -€820 | -1.8% |
| Other operating charges | 640/8 | €839 | €900 | +€61 | +7.2% |
| Gross operating margin | 9900 | €148,788 | €120,450 | -€28,338 | -19.0% |
| Operating profit (loss) | 9901 | €53,717 | €27,532 | -€26,185 | -48.7% |
| Financial income | 75/76B | €312 | €178 | -€134 | -42.8% |
| Recurring financial income | 75 | €312 | €178 | -€134 | -42.8% |
| Financial charges | 65/66B | €19,938 | €18,645 | -€1,294 | -6.5% |
| Recurring financial charges | 65 | €19,938 | €18,645 | -€1,294 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €34,091 | €9,066 | -€25,025 | -73.4% |
| Income taxes | 67/77 | €9,375 | €4,268 | -€5,107 | -54.5% |
| Profit (loss) for the period | 9904 | €24,716 | €4,797 | -€19,919 | -80.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,716 | €4,797 | -€19,919 | -80.6% |
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 18 October 2026 via checked.be.