KHIDA SOUVENIRS: 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.
KHIDA SOUVENIRS
Largest movements
- Stocks and contracts -€11,189
down €11,189 (-36.0%), from €31,100 to €19,911
- Cash +€3,870
up €3,870 (+32.1%), from €12,038 to €15,908
mainly Stocks and contracts (+€11,189) and Tax, wage and social debts (+€5,139)
- Receivables within one year -€3,737
down €3,737 (-20.2%), from €18,494 to €14,757
- Trade debts -€13,794
down €13,794 (-56.3%), from €24,488 to €10,694
- Tax, wage and social debts +€5,139
up €5,139 (+38.3%), from €13,415 to €18,554
of which Remuneration and social security: +€8,761
- Profit (loss) carried forward -€3,853
down €3,853 (-6.1%), from -€63,666 to -€67,519
- Other debts +€1,453
up €1,453 (+1.8%), from €80,213 to €81,666
- Turnover +€19,148
up €19,148 (+9.5%), from €201,017 to €220,165
- Staff costs +€17,951
up €17,951 (+29.8%), from €60,305 to €78,256
- Purchases and services -€10,685
down €10,685 (-7.0%), from €151,600 to €140,915
- Gross operating margin +€7,361
up €7,361 (+10.2%), from €71,972 to €79,333
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 | €61,762 | €50,706 | -€11,056 | -17.9% |
| Fixed assets | 21/28 | €130 | €130 | = | 0.0% |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €61,632 | €50,576 | -€11,056 | -17.9% |
| Stocks and contracts in progress | 3 | €31,100 | €19,911 | -€11,189 | -36.0% |
| Stocks | 30/36 | €31,100 | €19,911 | -€11,189 | -36.0% |
| Amounts receivable within one year | 40/41 | €18,494 | €14,757 | -€3,737 | -20.2% |
| Other amounts receivable | 41 | €18,494 | €14,757 | -€3,737 | -20.2% |
| Cash at bank and in hand | 54/58 | €12,038 | €15,908 | +€3,870 | +32.1% |
| Total equity and liabilities | 10/49 | €61,762 | €50,706 | -€11,056 | -17.9% |
| Equity | 10/15 | -€56,356 | -€60,209 | -€3,853 | -6.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,110 | €1,110 | = | 0.0% |
| Distributable reserves | 133 | €1,110 | €1,110 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,666 | -€67,519 | -€3,853 | -6.1% |
| Amounts payable | 17/49 | €118,118 | €110,915 | -€7,203 | -6.1% |
| Amounts payable within one year | 42/48 | €118,116 | €110,914 | -€7,202 | -6.1% |
| Trade debts | 44 | €24,488 | €10,694 | -€13,794 | -56.3% |
| Suppliers | 440/4 | €24,488 | €10,694 | -€13,794 | -56.3% |
| Taxes, remuneration and social security | 45 | €13,415 | €18,554 | +€5,139 | +38.3% |
| Taxes | 450/3 | €11,348 | €7,726 | -€3,622 | -31.9% |
| Remuneration and social security | 454/9 | €2,067 | €10,828 | +€8,761 | +424% |
| Other amounts payable | 47/48 | €80,213 | €81,666 | +€1,453 | +1.8% |
| Accrued charges and deferred income | 492/3 | €2 | €1 | -€1 | -50.0% |
| Turnover | 70 | €201,017 | €220,165 | +€19,148 | +9.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €151,600 | €140,915 | -€10,685 | -7.0% |
| Remuneration, social security and pensions | 62 | €60,305 | €78,256 | +€17,951 | +29.8% |
| Other operating charges | 640/8 | €6,839 | €4,777 | -€2,062 | -30.2% |
| Gross operating margin | 9900 | €71,972 | €79,333 | +€7,361 | +10.2% |
| Operating profit (loss) | 9901 | €4,828 | -€3,700 | -€8,528 | |
| Financial income | 75/76B | €1,935 | - | -€1,935 | |
| Recurring financial income | 75 | €1,935 | - | -€1,935 | |
| Financial charges | 65/66B | €179 | €153 | -€26 | -14.5% |
| Recurring financial charges | 65 | €179 | €153 | -€26 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €6,584 | -€3,853 | -€10,437 | |
| Profit (loss) for the period | 9904 | €6,584 | -€3,853 | -€10,437 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,584 | -€3,853 | -€10,437 |
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 30 October 2026 via checked.be.