KITCHEN R: 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 R
Largest movements
- Cash -€4,751
down €4,751 (-93.1%), from €5,104 to €353
mainly Net result for the year (-€4,342) and Receivables within one year (-€604)
- Profit (loss) carried forward -€4,342
down €4,342 (-3.9%), from €111,990 to €107,648
- Gross operating margin +€4,528
up €4,528 (+54.0%), from -€8,382 to -€3,854
- Other operating charges -€309
down €309 (-70.2%), from €441 to €131
- Financial charges -€125
down €125 (-45.2%), from €277 to €152
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 | €140,367 | €136,089 | -€4,278 | -3.0% |
| Current assets | 29/58 | €140,367 | €136,089 | -€4,278 | -3.0% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €133,132 | €133,735 | +€604 | +0.5% |
| Trade receivables | 40 | €131,132 | €133,518 | +€2,385 | +1.8% |
| Other amounts receivable | 41 | €1,999 | €218 | -€1,782 | -89.1% |
| Cash at bank and in hand | 54/58 | €5,104 | €353 | -€4,751 | -93.1% |
| Deferred charges and accrued income | 490/1 | €131 | - | -€131 | |
| Total equity and liabilities | 10/49 | €140,367 | €136,089 | -€4,278 | -3.0% |
| Equity | 10/15 | €120,050 | €115,708 | -€4,342 | -3.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €111,990 | €107,648 | -€4,342 | -3.9% |
| Amounts payable | 17/49 | €20,316 | €20,381 | +€64 | +0.3% |
| Amounts payable within one year | 42/48 | €20,316 | €20,381 | +€64 | +0.3% |
| Trade debts | 44 | €10,274 | €10,121 | -€153 | -1.5% |
| Suppliers | 440/4 | €10,274 | €10,121 | -€153 | -1.5% |
| Advances received on contracts in progress | 46 | €9,231 | €9,231 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €197 | €402 | +€205 | +103.7% |
| Taxes | 450/3 | €197 | €402 | +€205 | +103.7% |
| Other amounts payable | 47/48 | €614 | €627 | +€13 | +2.1% |
| Other operating charges | 640/8 | €441 | €131 | -€309 | -70.2% |
| Gross operating margin | 9900 | -€8,382 | -€3,854 | +€4,528 | +54.0% |
| Operating profit (loss) | 9901 | -€8,823 | -€3,985 | +€4,837 | +54.8% |
| Financial charges | 65/66B | €277 | €152 | -€125 | -45.2% |
| Recurring financial charges | 65 | €277 | €152 | -€125 | -45.2% |
| Profit (loss) for the period before taxes | 9903 | -€9,100 | -€4,138 | +€4,963 | +54.5% |
| Income taxes | 67/77 | €197 | €205 | +€7 | +3.7% |
| Profit (loss) for the period | 9904 | -€9,297 | -€4,342 | +€4,955 | +53.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,297 | -€4,342 | +€4,955 | +53.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.