KITCHEN AGENCY: 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.
KITCHEN AGENCY
Largest movements
- Intangible fixed assets +€3,720
new in 2025: €3,720
- Tangible fixed assets -€711
down €711 (-52.1%), from €1,364 to €653
of which Furniture and vehicles: -€381
- Receivables within one year +€700
up €700 (+18.4%), from €3,810 to €4,510
of which Trade receivables: +€995
- Deferred charges and accrued income +€198
up €198 (+45.3%), from €439 to €637
- Profit (loss) carried forward -€11,555
down €11,555 (-9.2%), from -€124,975 to -€136,530
- Other debts +€7,795
up €7,795 (+9.7%), from €80,237 to €88,032
- Trade debts +€3,105
up €3,105 (+174%), from €1,785 to €4,890
- Accrued charges and deferred income +€2,095
up €2,095 (+541%), from €387 to €2,483
- Advances received +€1,404
up €1,404 (+44.8%), from €3,135 to €4,538
- Gross operating margin +€18,803
up €18,803 (+69.4%), from -€27,088 to -€8,285
- Depreciation +€674
up €674 (+69.6%), from €967 to €1,641
- Financial charges -€427
down €427 (-47.6%), from €896 to €469
- Other operating charges +€359
up €359 (+57.6%), from €623 to €982
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 | €12,898 | €16,614 | +€3,716 | +28.8% |
| Fixed assets | 21/28 | €1,364 | €4,374 | +€3,010 | +221% |
| Intangible fixed assets | 21 | - | €3,720 | +€3,720 | |
| Tangible fixed assets | 22/27 | €1,364 | €653 | -€711 | -52.1% |
| Furniture and vehicles | 24 | €704 | €323 | -€381 | -54.1% |
| Other tangible fixed assets | 26 | €661 | €330 | -€330 | -50.0% |
| Current assets | 29/58 | €11,534 | €12,241 | +€707 | +6.1% |
| Stocks and contracts in progress | 3 | €7,187 | €7,093 | -€94 | -1.3% |
| Stocks | 30/36 | €7,187 | €7,093 | -€94 | -1.3% |
| Amounts receivable within one year | 40/41 | €3,810 | €4,510 | +€700 | +18.4% |
| Trade receivables | 40 | €2,756 | €3,751 | +€995 | +36.1% |
| Other amounts receivable | 41 | €1,054 | €759 | -€295 | -28.0% |
| Cash at bank and in hand | 54/58 | €98 | - | -€98 | |
| Deferred charges and accrued income | 490/1 | €439 | €637 | +€198 | +45.3% |
| Total equity and liabilities | 10/49 | €12,898 | €16,614 | +€3,716 | +28.8% |
| Equity | 10/15 | -€73,123 | -€84,677 | -€11,555 | -15.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,253 | €33,253 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €31,393 | €31,393 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€124,975 | -€136,530 | -€11,555 | -9.2% |
| Amounts payable | 17/49 | €86,021 | €101,292 | +€15,271 | +17.8% |
| Amounts payable within one year | 42/48 | €85,634 | €98,809 | +€13,176 | +15.4% |
| Financial debts | 43 | €306 | €1,172 | +€866 | +283% |
| Credit institutions | 430/8 | €306 | €1,172 | +€866 | +283% |
| Trade debts | 44 | €1,785 | €4,890 | +€3,105 | +174% |
| Suppliers | 440/4 | €1,785 | €4,890 | +€3,105 | +174% |
| Advances received on contracts in progress | 46 | €3,135 | €4,538 | +€1,404 | +44.8% |
| Taxes, remuneration and social security | 45 | €171 | €177 | +€6 | +3.7% |
| Taxes | 450/3 | €171 | €177 | +€6 | +3.7% |
| Other amounts payable | 47/48 | €80,237 | €88,032 | +€7,795 | +9.7% |
| Accrued charges and deferred income | 492/3 | €387 | €2,483 | +€2,095 | +541% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €967 | €1,641 | +€674 | +69.6% |
| Other operating charges | 640/8 | €623 | €982 | +€359 | +57.6% |
| Non-recurring operating charges | 66A | €58 | - | -€58 | |
| Gross operating margin | 9900 | -€27,088 | -€8,285 | +€18,803 | +69.4% |
| Operating profit (loss) | 9901 | -€28,737 | -€10,908 | +€17,828 | +62.0% |
| Financial charges | 65/66B | €896 | €469 | -€427 | -47.6% |
| Recurring financial charges | 65 | €896 | €469 | -€427 | -47.6% |
| Profit (loss) for the period before taxes | 9903 | -€29,633 | -€11,378 | +€18,255 | +61.6% |
| Income taxes | 67/77 | €171 | €177 | +€6 | +3.7% |
| Profit (loss) for the period | 9904 | -€29,804 | -€11,555 | +€18,249 | +61.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,804 | -€11,555 | +€18,249 | +61.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.