KITCHEN CABINET: what changed
Two fiscal 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 CABINET
Largest movements
- Financial fixed assets -€45,845
no longer reported in 2024 (was €45,845)
- Receivables within one year -€23,653
down €23,653 (-48.9%), from €48,352 to €24,699
of which Other amounts receivable: -€20,410
- Tax, wage and social debts -€59,356
down €59,356 (-88.9%), from €66,773 to €7,417
- Trade debts -€29,172
down €29,172 (-89.3%), from €32,672 to €3,500
- Profit (loss) carried forward +€18,418
up €18,418 (+82.6%), from -€22,296 to -€3,878
- Gross operating margin +€31,266
up €31,266, from -€8,965 to €22,300
- Other operating charges -€10,330
down €10,330 (-97.6%), from €10,580 to €249
- Write-downs -€6,870
new in 2024: -€6,870
- Financial income -€1,834
down €1,834 (-100.0%), from €1,834 to €0
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,630 | €31,520 | -€70,110 | -69.0% |
| Fixed assets | 21/28 | €48,445 | €1,800 | -€46,645 | -96.3% |
| Tangible fixed assets | 22/27 | €2,600 | €1,800 | -€800 | -30.8% |
| Other tangible fixed assets | 26 | €2,600 | €1,800 | -€800 | -30.8% |
| Financial fixed assets | 28 | €45,845 | - | -€45,845 | |
| Current assets | 29/58 | €53,185 | €29,720 | -€23,466 | -44.1% |
| Amounts receivable within one year | 40/41 | €48,352 | €24,699 | -€23,653 | -48.9% |
| Trade receivables | 40 | €3,244 | - | -€3,244 | |
| Other amounts receivable | 41 | €45,109 | €24,699 | -€20,410 | -45.2% |
| Cash at bank and in hand | 54/58 | €2,999 | €3,187 | +€188 | +6.3% |
| Deferred charges and accrued income | 490/1 | €1,834 | €1,834 | = | 0.0% |
| Total equity and liabilities | 10/49 | €101,630 | €31,520 | -€70,110 | -69.0% |
| Equity | 10/15 | -€296 | €18,122 | +€18,418 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,296 | -€3,878 | +€18,418 | +82.6% |
| Amounts payable | 17/49 | €101,926 | €13,398 | -€88,528 | -86.9% |
| Amounts payable within one year | 42/48 | €101,926 | €13,398 | -€88,528 | -86.9% |
| Trade debts | 44 | €32,672 | €3,500 | -€29,172 | -89.3% |
| Suppliers | 440/4 | €32,672 | €3,500 | -€29,172 | -89.3% |
| Advances received on contracts in progress | 46 | €2,481 | €2,481 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €66,773 | €7,417 | -€59,356 | -88.9% |
| Taxes | 450/3 | €66,773 | €7,417 | -€59,356 | -88.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €800 | €800 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€6,870 | -€6,870 | |
| Other operating charges | 640/8 | €10,580 | €249 | -€10,330 | -97.6% |
| Gross operating margin | 9900 | -€8,965 | €22,300 | +€31,266 | |
| Operating profit (loss) | 9901 | -€20,345 | €28,121 | +€48,466 | |
| Financial income | 75/76B | €1,834 | €0 | -€1,834 | -100.0% |
| Recurring financial income | 75 | €1,834 | €0 | -€1,834 | -100.0% |
| Financial charges | 65/66B | €314 | €315 | +€1 | +0.3% |
| Recurring financial charges | 65 | €314 | €315 | +€1 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | -€18,825 | €27,806 | +€46,631 | |
| Income taxes | 67/77 | €9,302 | €9,389 | +€87 | +0.9% |
| Profit (loss) for the period | 9904 | -€28,126 | €18,418 | +€46,544 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,126 | €18,418 | +€46,544 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.