KANTINE VAN HET BOS: 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.
KANTINE VAN HET BOS
Largest movements
- Tangible fixed assets -€24,641
down €24,641 (-91.1%), from €27,043 to €2,402
of which Furniture and vehicles: -€23,662
- Receivables within one year +€3,854
up €3,854 (+852%), from €453 to €4,307
of which Other amounts receivable: +€3,010
- Cash +€2,639
up €2,639 (+7.4%), from €35,771 to €38,410
mainly Investment in fixed assets (net) (+€23,540) and Net result for the year (+€8,773)
- Other debts -€22,893
down €22,893 (-83.8%), from €27,306 to €4,413
- Reserves +€8,770
new in 2025: €8,770
- Tax, wage and social debts -€5,385
no longer reported in 2025 (was €5,385)
of which Taxes: -€5,145
- Trade debts +€1,336
up €1,336 (+65.5%), from €2,039 to €3,375
- Gross operating margin -€15,362
down €15,362 (-27.4%), from €56,037 to €40,675
- Other operating charges +€10,767
up €10,767 (+2,951%), from €365 to €11,132
- Depreciation -€9,684
down €9,684 (-89.8%), from €10,784 to €1,101
- Taxes -€5,599
down €5,599 (-60.4%), from €9,264 to €3,664
- Staff costs +€5,346
up €5,346 (+59.0%), from €9,060 to €14,406
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 | €63,342 | €45,173 | -€18,169 | -28.7% |
| Fixed assets | 21/28 | €27,043 | €2,402 | -€24,641 | -91.1% |
| Tangible fixed assets | 22/27 | €27,043 | €2,402 | -€24,641 | -91.1% |
| Plant, machinery and equipment | 23 | €3,381 | €2,402 | -€979 | -29.0% |
| Furniture and vehicles | 24 | €23,662 | - | -€23,662 | |
| Current assets | 29/58 | €36,299 | €42,771 | +€6,472 | +17.8% |
| Amounts receivable within one year | 40/41 | €453 | €4,307 | +€3,854 | +852% |
| Trade receivables | 40 | €329 | €1,173 | +€844 | +256% |
| Other amounts receivable | 41 | €123 | €3,134 | +€3,010 | +2,443% |
| Cash at bank and in hand | 54/58 | €35,771 | €38,410 | +€2,639 | +7.4% |
| Deferred charges and accrued income | 490/1 | €75 | €54 | -€22 | -28.7% |
| Total equity and liabilities | 10/49 | €63,342 | €45,173 | -€18,169 | -28.7% |
| Equity | 10/15 | €28,612 | €37,385 | +€8,773 | +30.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €8,770 | +€8,770 | |
| Distributable reserves | 133 | - | €8,770 | +€8,770 | |
| Profit (loss) carried forward | 14 | €26,612 | €26,615 | +€3 | 0.0% |
| Amounts payable | 17/49 | €34,730 | €7,788 | -€26,942 | -77.6% |
| Amounts payable within one year | 42/48 | €34,730 | €7,788 | -€26,942 | -77.6% |
| Trade debts | 44 | €2,039 | €3,375 | +€1,336 | +65.5% |
| Suppliers | 440/4 | €2,039 | €3,375 | +€1,336 | +65.5% |
| Taxes, remuneration and social security | 45 | €5,385 | - | -€5,385 | |
| Taxes | 450/3 | €5,145 | - | -€5,145 | |
| Remuneration and social security | 454/9 | €240 | - | -€240 | |
| Other amounts payable | 47/48 | €27,306 | €4,413 | -€22,893 | -83.8% |
| Non-recurring operating income | 76A | €144 | - | -€144 | |
| Remuneration, social security and pensions | 62 | €9,060 | €14,406 | +€5,346 | +59.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,784 | €1,101 | -€9,684 | -89.8% |
| Other operating charges | 640/8 | €365 | €11,132 | +€10,767 | +2,951% |
| Gross operating margin | 9900 | €56,037 | €40,675 | -€15,362 | -27.4% |
| Operating profit (loss) | 9901 | €35,828 | €14,036 | -€21,791 | -60.8% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.6% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.6% |
| Financial charges | 65/66B | €1,879 | €1,600 | -€279 | -14.9% |
| Recurring financial charges | 65 | €1,879 | €1,600 | -€279 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €33,950 | €12,437 | -€21,513 | -63.4% |
| Income taxes | 67/77 | €9,264 | €3,664 | -€5,599 | -60.4% |
| Profit (loss) for the period | 9904 | €24,686 | €8,773 | -€15,913 | -64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €24,686 | €8,773 | -€15,913 | -64.5% |
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 29 October 2026 via checked.be.