KAUHAUS: 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.
KAUHAUS
Largest movements
- Tangible fixed assets -€18,543
down €18,543 (-9.3%), from €198,510 to €179,967
of which Land and buildings: -€17,911
- Receivables within one year -€10,835
down €10,835 (-12.3%), from €88,123 to €77,289
of which Other amounts receivable: -€11,000
- Profit (loss) carried forward -€18,149
down €18,149 (-39.0%), from -€46,548 to -€64,697
- Debts after one year -€14,866
down €14,866 (-43.1%), from €34,527 to €19,661
- Financial income -€1,067
down €1,067 (-18.9%), from €5,648 to €4,582
- Depreciation -€750
down €750 (-3.9%), from €19,293 to €18,543
- Gross operating margin -€584
down €584 (-14.1%), from €4,137 to €3,553
- Other operating charges +€68
up €68 (+3.1%), from €2,168 to €2,236
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 | €287,748 | €257,452 | -€30,297 | -10.5% |
| Fixed assets | 21/28 | €198,510 | €179,967 | -€18,543 | -9.3% |
| Tangible fixed assets | 22/27 | €198,510 | €179,967 | -€18,543 | -9.3% |
| Land and buildings | 22 | €196,714 | €178,804 | -€17,911 | -9.1% |
| Plant, machinery and equipment | 23 | €567 | €254 | -€312 | -55.2% |
| Furniture and vehicles | 24 | €1,229 | €909 | -€320 | -26.0% |
| Current assets | 29/58 | €89,238 | €77,485 | -€11,753 | -13.2% |
| Amounts receivable within one year | 40/41 | €88,123 | €77,289 | -€10,835 | -12.3% |
| Trade receivables | 40 | - | €165 | +€165 | |
| Other amounts receivable | 41 | €88,123 | €77,123 | -€11,000 | -12.5% |
| Cash at bank and in hand | 54/58 | €1,115 | €187 | -€928 | -83.2% |
| Deferred charges and accrued income | 490/1 | - | €9 | +€9 | |
| Total equity and liabilities | 10/49 | €287,748 | €257,452 | -€30,297 | -10.5% |
| Equity | 10/15 | €211,750 | €193,601 | -€18,149 | -8.6% |
| Contributions | 10/11 | €49,600 | €49,600 | = | 0.0% |
| Revaluation surpluses | 12 | €178,623 | €178,623 | = | 0.0% |
| Reserves | 13 | €30,075 | €30,075 | = | 0.0% |
| Tax-exempt reserves | 132 | €24,459 | €24,459 | = | 0.0% |
| Distributable reserves | 133 | €5,616 | €5,616 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,548 | -€64,697 | -€18,149 | -39.0% |
| Amounts payable | 17/49 | €75,998 | €63,851 | -€12,147 | -16.0% |
| Amounts payable after more than one year | 17 | €34,527 | €19,661 | -€14,866 | -43.1% |
| Financial debts | 170/4 | €34,527 | €19,661 | -€14,866 | -43.1% |
| Amounts payable within one year | 42/48 | €41,471 | €44,190 | +€2,719 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €39,140 | €39,866 | +€726 | +1.9% |
| Trade debts | 44 | €124 | €2,124 | +€2,000 | +1,615% |
| Suppliers | 440/4 | €124 | €2,124 | +€2,000 | +1,615% |
| Advances received on contracts in progress | 46 | - | €200 | +€200 | |
| Taxes, remuneration and social security | 45 | €207 | - | -€207 | |
| Taxes | 450/3 | €207 | - | -€207 | |
| Other amounts payable | 47/48 | €2,000 | €2,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,293 | €18,543 | -€750 | -3.9% |
| Other operating charges | 640/8 | €2,168 | €2,236 | +€68 | +3.1% |
| Gross operating margin | 9900 | €4,137 | €3,553 | -€584 | -14.1% |
| Operating profit (loss) | 9901 | -€17,324 | -€17,227 | +€97 | +0.6% |
| Financial income | 75/76B | €5,648 | €4,582 | -€1,067 | -18.9% |
| Recurring financial income | 75 | €5,648 | €4,582 | -€1,067 | -18.9% |
| Financial charges | 65/66B | €5,507 | €5,505 | -€3 | -0.1% |
| Recurring financial charges | 65 | €5,507 | €5,505 | -€3 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | -€17,183 | -€18,149 | -€966 | -5.6% |
| Income taxes | 67/77 | €2 | - | -€2 | |
| Profit (loss) for the period | 9904 | -€17,185 | -€18,149 | -€964 | -5.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,185 | -€18,149 | -€964 | -5.6% |
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 21 October 2026 via checked.be.