KITCHEN OMCC: 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 OMCC
Largest movements
- Cash -€2,552
down €2,552 (-26.3%), from €9,701 to €7,149
mainly Contributions, distributions and other (-€14,595) and Investment in fixed assets (net) (-€3,830)
- Tangible fixed assets +€2,403
up €2,403 (+159.0%), from €1,512 to €3,915
of which Plant, machinery and equipment: +€1,946
- Receivables within one year +€940
up €940 (+24.0%), from €3,910 to €4,850
of which Other amounts receivable: +€2,558
- Tax, wage and social debts +€1,170
up €1,170 (+28.6%), from €4,086 to €5,256
- Other debts -€860
down €860 (-27.2%), from €3,156 to €2,297
- Trade debts +€481
up €481 (+62.3%), from €772 to €1,253
- Gross operating margin +€1,715
up €1,715 (+8.7%), from €19,742 to €21,457
- Taxes +€1,267
up €1,267 (+38.4%), from €3,300 to €4,567
- Financial charges +€826
up €826, from -€498 to €328
of which Financial charges: +€842
- Depreciation +€628
up €628 (+78.6%), from €799 to €1,427
- Other operating charges -€230
down €230 (-33.8%), from €681 to €451
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.
Cash bridge derived
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 | €15,172 | €15,964 | +€791 | +5.2% |
| Fixed assets | 21/28 | €1,512 | €3,915 | +€2,403 | +159.0% |
| Tangible fixed assets | 22/27 | €1,512 | €3,915 | +€2,403 | +159.0% |
| Plant, machinery and equipment | 23 | €873 | €2,820 | +€1,946 | +222.8% |
| Furniture and vehicles | 24 | €638 | €1,095 | +€457 | +71.6% |
| Current assets | 29/58 | €13,661 | €12,049 | -€1,612 | -11.8% |
| Amounts receivable within one year | 40/41 | €3,910 | €4,850 | +€940 | +24.0% |
| Trade receivables | 40 | €1,996 | €378 | -€1,618 | -81.1% |
| Other amounts receivable | 41 | €1,915 | €4,472 | +€2,558 | +133.6% |
| Cash at bank and in hand | 54/58 | €9,701 | €7,149 | -€2,552 | -26.3% |
| Deferred charges and accrued income | 490/1 | €50 | €50 | +€0 | +0.3% |
| Total equity and liabilities | 10/49 | €15,172 | €15,964 | +€791 | +5.2% |
| Equity | 10/15 | €7,158 | €7,158 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,158 | €4,158 | = | 0.0% |
| Amounts payable | 17/49 | €8,014 | €8,805 | +€791 | +9.9% |
| Amounts payable within one year | 42/48 | €8,014 | €8,805 | +€791 | +9.9% |
| Trade debts | 44 | €772 | €1,253 | +€481 | +62.3% |
| Suppliers | 440/4 | €772 | €1,253 | +€481 | +62.3% |
| Taxes, remuneration and social security | 45 | €4,086 | €5,256 | +€1,170 | +28.6% |
| Taxes | 450/3 | €4,086 | €5,256 | +€1,170 | +28.6% |
| Other amounts payable | 47/48 | €3,156 | €2,297 | -€860 | -27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €799 | €1,427 | +€628 | +78.6% |
| Other operating charges | 640/8 | €681 | €451 | -€230 | -33.8% |
| Non-recurring operating charges | 66A | - | €116 | +€116 | |
| Gross operating margin | 9900 | €19,742 | €21,457 | +€1,715 | +8.7% |
| Operating profit (loss) | 9901 | €18,261 | €19,463 | +€1,202 | +6.6% |
| Financial income | 75/76B | €0 | €26 | +€26 | +259700.0% |
| Recurring financial income | 75 | €0 | €18 | +€18 | +179700.0% |
| Non-recurring financial income | 76B | - | €8 | +€8 | |
| Financial charges | 65/66B | -€498 | €328 | +€826 | |
| Recurring financial charges | 65 | -€514 | €328 | +€842 | |
| Non-recurring financial charges | 66B | €16 | - | -€16 | |
| Profit (loss) for the period before taxes | 9903 | €18,760 | €19,161 | +€401 | +2.1% |
| Income taxes | 67/77 | €3,300 | €4,567 | +€1,267 | +38.4% |
| Profit (loss) for the period | 9904 | €15,460 | €14,595 | -€866 | -5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,460 | €14,595 | -€866 | -5.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.