KENTACAFE: 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.
KENTACAFE
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€8,336
down €8,336 (-1.6%), from €518,836 to €510,500
of which Financial debts: -€33,336
- Profit (loss) carried forward +€6,509
up €6,509, from -€6,445 to €64
- Staff costs -€4,293
down €4,293 (-100%), from €4,293 to €0
- Gross operating margin -€437
down €437 (-4.1%), from €10,682 to €10,245
- Other operating charges -€397
down €397 (-69.4%), from €573 to €176
- Financial charges -€245
down €245 (-6.4%), from €3,806 to €3,561
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 | €551,212 | €555,724 | +€4,512 | +0.8% |
| Fixed assets | 21/28 | €550,000 | €550,000 | = | 0.0% |
| Financial fixed assets | 28 | €550,000 | €550,000 | = | 0.0% |
| Current assets | 29/58 | €1,212 | €5,724 | +€4,512 | +372% |
| Amounts receivable within one year | 40/41 | €735 | €485 | -€250 | -34.0% |
| Trade receivables | 40 | €446 | €446 | = | 0.0% |
| Other amounts receivable | 41 | €289 | €39 | -€250 | -86.5% |
| Cash at bank and in hand | 54/58 | €477 | €5,240 | +€4,762 | +998% |
| Total equity and liabilities | 10/49 | €551,212 | €555,724 | +€4,512 | +0.8% |
| Equity | 10/15 | €14,732 | €21,240 | +€6,509 | +44.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,584 | €2,584 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €725 | €725 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,445 | €64 | +€6,509 | |
| Amounts payable | 17/49 | €536,480 | €534,484 | -€1,996 | -0.4% |
| Amounts payable after more than one year | 17 | €518,836 | €510,500 | -€8,336 | -1.6% |
| Financial debts | 170/4 | €33,336 | - | -€33,336 | |
| Other amounts payable | 178/9 | €485,500 | €510,500 | +€25,000 | +5.1% |
| Amounts payable within one year | 42/48 | €17,645 | €23,984 | +€6,340 | +35.9% |
| Current portion of amounts payable after more than one year | 42 | €11,305 | €16,305 | +€5,000 | +44.2% |
| Trade debts | 44 | €1,641 | €3,280 | +€1,639 | +99.9% |
| Suppliers | 440/4 | €1,641 | €3,280 | +€1,639 | +99.9% |
| Taxes, remuneration and social security | 45 | €1,402 | €1,103 | -€299 | -21.3% |
| Taxes | 450/3 | €1,402 | €1,103 | -€299 | -21.3% |
| Other amounts payable | 47/48 | €3,297 | €3,297 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €4,293 | €0 | -€4,293 | -100% |
| Other operating charges | 640/8 | €573 | €176 | -€397 | -69.4% |
| Gross operating margin | 9900 | €10,682 | €10,245 | -€437 | -4.1% |
| Operating profit (loss) | 9901 | €5,816 | €10,070 | +€4,253 | +73.1% |
| Financial charges | 65/66B | €3,806 | €3,561 | -€245 | -6.4% |
| Recurring financial charges | 65 | €3,806 | €3,561 | -€245 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €2,010 | €6,509 | +€4,498 | +224% |
| Profit (loss) for the period | 9904 | €2,010 | €6,509 | +€4,498 | +224% |
| Profit (loss) for the period to be appropriated | 9905 | €2,010 | €6,509 | +€4,498 | +224% |
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 18 October 2026 via checked.be.