Kip Resto: 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.
Kip Resto
Largest movements
- Receivables within one year -€45,530
down €45,530 (-90.3%), from €50,419 to €4,889
- Cash -€21,827
down €21,827 (-96.6%), from €22,588 to €761
mainly Other debts (-€36,411) and Debts after one year (-€28,069)
- Tangible fixed assets -€9,862
down €9,862 (-36.9%), from €26,759 to €16,897
of which Furniture and vehicles: -€6,755
- Stocks and contracts +€1,500
new in 2025: €1,500
- Other debts -€36,411
no longer reported in 2025 (was €36,411)
- Debts after one year -€28,069
down €28,069 (-81.0%), from €34,662 to €6,594
- Profit (loss) carried forward -€10,250
down €10,250 (-95.6%), from €10,724 to €474
- Short-term financial debts +€3,500
new in 2025: €3,500
- Tax, wage and social debts -€2,745
down €2,745 (-29.8%), from €9,200 to €6,456
of which Remuneration and social security: -€6,387
- Gross operating margin +€26,979
up €26,979 (+35.8%), from €75,353 to €102,332
- Staff costs +€21,479
up €21,479 (+37.3%), from €57,602 to €79,081
- Taxes +€12,281
up €12,281, from -€506 to €11,775
- Financial charges +€4,840
up €4,840 (+196%), from €2,464 to €7,304
- Other operating charges -€1,585
down €1,585 (-34.1%), from €4,642 to €3,057
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 | €102,966 | €27,247 | -€75,719 | -73.5% |
| Fixed assets | 21/28 | €29,959 | €20,097 | -€9,862 | -32.9% |
| Tangible fixed assets | 22/27 | €26,759 | €16,897 | -€9,862 | -36.9% |
| Plant, machinery and equipment | 23 | €5,571 | €2,463 | -€3,107 | -55.8% |
| Furniture and vehicles | 24 | €21,189 | €14,434 | -€6,755 | -31.9% |
| Financial fixed assets | 28 | €3,200 | €3,200 | = | 0.0% |
| Current assets | 29/58 | €73,006 | €7,150 | -€65,857 | -90.2% |
| Stocks and contracts in progress | 3 | - | €1,500 | +€1,500 | |
| Stocks | 30/36 | - | €1,500 | +€1,500 | |
| Amounts receivable within one year | 40/41 | €50,419 | €4,889 | -€45,530 | -90.3% |
| Other amounts receivable | 41 | €50,419 | €4,889 | -€45,530 | -90.3% |
| Cash at bank and in hand | 54/58 | €22,588 | €761 | -€21,827 | -96.6% |
| Total equity and liabilities | 10/49 | €102,966 | €27,247 | -€75,719 | -73.5% |
| Equity | 10/15 | €12,724 | €2,474 | -€10,250 | -80.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,724 | €474 | -€10,250 | -95.6% |
| Amounts payable | 17/49 | €90,241 | €24,773 | -€65,469 | -72.5% |
| Amounts payable after more than one year | 17 | €34,662 | €6,594 | -€28,069 | -81.0% |
| Financial debts | 170/4 | €34,662 | €6,594 | -€28,069 | -81.0% |
| Amounts payable within one year | 42/48 | €55,579 | €18,179 | -€37,400 | -67.3% |
| Current portion of amounts payable after more than one year | 42 | €5,974 | €6,569 | +€594 | +9.9% |
| Financial debts | 43 | - | €3,500 | +€3,500 | |
| Other loans | 439 | - | €3,500 | +€3,500 | |
| Trade debts | 44 | €3,993 | €1,655 | -€2,339 | -58.6% |
| Suppliers | 440/4 | €3,993 | €1,655 | -€2,339 | -58.6% |
| Taxes, remuneration and social security | 45 | €9,200 | €6,456 | -€2,745 | -29.8% |
| Taxes | 450/3 | - | €3,643 | +€3,643 | |
| Remuneration and social security | 454/9 | €9,200 | €2,813 | -€6,387 | -69.4% |
| Other amounts payable | 47/48 | €36,411 | - | -€36,411 | |
| Remuneration, social security and pensions | 62 | €57,602 | €79,081 | +€21,479 | +37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,865 | €11,366 | +€501 | +4.6% |
| Other operating charges | 640/8 | €4,642 | €3,057 | -€1,585 | -34.1% |
| Gross operating margin | 9900 | €75,353 | €102,332 | +€26,979 | +35.8% |
| Operating profit (loss) | 9901 | €2,244 | €8,828 | +€6,584 | +293% |
| Financial income | 75/76B | €1 | €1 | = | 0.0% |
| Recurring financial income | 75 | €1 | €1 | = | 0.0% |
| Financial charges | 65/66B | €2,464 | €7,304 | +€4,840 | +196% |
| Recurring financial charges | 65 | €2,464 | €7,304 | +€4,840 | +196% |
| Profit (loss) for the period before taxes | 9903 | -€219 | €1,524 | +€1,743 | |
| Income taxes | 67/77 | -€506 | €11,775 | +€12,281 | |
| Profit (loss) for the period | 9904 | €287 | -€10,250 | -€10,538 | |
| Profit (loss) for the period to be appropriated | 9905 | €287 | -€10,250 | -€10,538 |
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.