Kiosk: 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.
Kiosk
Largest movements
- Receivables within one year +€18,921
up €18,921 (+4.6%), from €415,121 to €434,042
of which Other amounts receivable: +€18,122
- Cash +€5,562
up €5,562 (+6.7%), from €82,757 to €88,319
mainly Net result for the year (+€80,822) and Tax, wage and social debts (+€12,601)
- Reserves +€21,572
up €21,572 (+5.4%), from €400,990 to €422,562
of which Distributable reserves: +€21,572
- Tax, wage and social debts +€12,601
up €12,601 (+166%), from €7,581 to €20,182
of which Taxes: +€11,204
- Trade debts -€7,842
down €7,842 (-12.3%), from €63,814 to €55,972
- Gross operating margin -€46,129
down €46,129 (-23.2%), from €199,044 to €152,915
- Taxes -€9,271
down €9,271 (-19.5%), from €47,633 to €38,362
- Staff costs -€6,028
down €6,028 (-19.3%), from €31,289 to €25,261
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 | €524,999 | €551,947 | +€26,948 | +5.1% |
| Fixed assets | 21/28 | €9,142 | €9,454 | +€312 | +3.4% |
| Tangible fixed assets | 22/27 | €9,142 | €9,454 | +€312 | +3.4% |
| Plant, machinery and equipment | 23 | €2,597 | €1,450 | -€1,147 | -44.2% |
| Other tangible fixed assets | 26 | €6,545 | €8,004 | +€1,459 | +22.3% |
| Current assets | 29/58 | €515,857 | €542,493 | +€26,636 | +5.2% |
| Stocks and contracts in progress | 3 | €16,066 | €18,202 | +€2,136 | +13.3% |
| Stocks | 30/36 | €16,066 | €18,202 | +€2,136 | +13.3% |
| Amounts receivable within one year | 40/41 | €415,121 | €434,042 | +€18,921 | +4.6% |
| Trade receivables | 40 | €2,988 | €3,787 | +€799 | +26.7% |
| Other amounts receivable | 41 | €412,133 | €430,255 | +€18,122 | +4.4% |
| Cash at bank and in hand | 54/58 | €82,757 | €88,319 | +€5,562 | +6.7% |
| Deferred charges and accrued income | 490/1 | €1,913 | €1,930 | +€17 | +0.9% |
| Total equity and liabilities | 10/49 | €524,999 | €551,947 | +€26,948 | +5.1% |
| Equity | 10/15 | €444,883 | €466,455 | +€21,572 | +4.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €400,990 | €422,562 | +€21,572 | +5.4% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,877 | €7,877 | = | 0.0% |
| Distributable reserves | 133 | €390,613 | €412,185 | +€21,572 | +5.5% |
| Profit (loss) carried forward | 14 | €18,893 | €18,893 | = | 0.0% |
| Amounts payable | 17/49 | €80,116 | €85,492 | +€5,376 | +6.7% |
| Amounts payable after more than one year | 17 | €869 | €869 | = | 0.0% |
| Financial debts | 170/4 | €869 | €869 | = | 0.0% |
| Amounts payable within one year | 42/48 | €79,247 | €84,623 | +€5,376 | +6.8% |
| Financial debts | 43 | €7,852 | €8,469 | +€617 | +7.9% |
| Credit institutions | 430/8 | €7,852 | €8,469 | +€617 | +7.9% |
| Trade debts | 44 | €63,814 | €55,972 | -€7,842 | -12.3% |
| Suppliers | 440/4 | €63,814 | €55,972 | -€7,842 | -12.3% |
| Taxes, remuneration and social security | 45 | €7,581 | €20,182 | +€12,601 | +166% |
| Taxes | 450/3 | €2,857 | €14,061 | +€11,204 | +392% |
| Remuneration and social security | 454/9 | €4,724 | €6,121 | +€1,397 | +29.6% |
| Remuneration, social security and pensions | 62 | €31,289 | €25,261 | -€6,028 | -19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,796 | €2,038 | -€1,758 | -46.3% |
| Other operating charges | 640/8 | €2,504 | €1,230 | -€1,274 | -50.9% |
| Gross operating margin | 9900 | €199,044 | €152,915 | -€46,129 | -23.2% |
| Operating profit (loss) | 9901 | €161,455 | €124,386 | -€37,069 | -23.0% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €5,696 | €5,202 | -€494 | -8.7% |
| Recurring financial charges | 65 | €5,696 | €5,202 | -€494 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €155,761 | €119,184 | -€36,577 | -23.5% |
| Income taxes | 67/77 | €47,633 | €38,362 | -€9,271 | -19.5% |
| Profit (loss) for the period | 9904 | €108,128 | €80,822 | -€27,306 | -25.3% |
| Transfer to tax-exempt reserves | 689 | €3,707 | - | -€3,707 | |
| Profit (loss) for the period to be appropriated | 9905 | €104,421 | €80,822 | -€23,599 | -22.6% |
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 16 October 2026 via checked.be.