KITCHEN SERVICES: 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 SERVICES
Largest movements
- Stocks and contracts +€11,454
up €11,454 (+84.7%), from €13,528 to €24,981
- Receivables within one year +€4,990
up €4,990 (+25.3%), from €19,690 to €24,680
of which Trade receivables: +€2,536
- Deferred charges and accrued income +€2,194
up €2,194 (+757.1%), from €290 to €2,483
- Cash -€1,493
down €1,493 (-5.7%), from €25,961 to €24,468
mainly Contributions, distributions and other (-€13,229) and Stocks and contracts (-€11,454)
- Trade debts +€24,073
up €24,073 (+2450.3%), from €982 to €25,056
- Accrued charges and deferred income -€9,917
no longer reported in 2025 (was €9,917)
- Other debts +€4,418
up €4,418 (+10.5%), from €42,234 to €46,652
- Tax, wage and social debts -€1,380
no longer reported in 2025 (was €1,380)
- Gross operating margin -€15,222
down €15,222 (-43.0%), from €35,426 to €20,205
- Taxes -€5,665
down €5,665 (-61.5%), from €9,219 to €3,554
- Financial charges +€1,907
up €1,907 (+191.6%), from €995 to €2,902
- Financial income -€555
down €555 (-98.8%), from €562 to €7
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 | €59,974 | €77,168 | +€17,194 | +28.7% |
| Fixed assets | 21/28 | €505 | €555 | +€50 | +9.9% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €505 | €555 | +€50 | +9.9% |
| Current assets | 29/58 | €59,468 | €76,613 | +€17,144 | +28.8% |
| Stocks and contracts in progress | 3 | €13,528 | €24,981 | +€11,454 | +84.7% |
| Stocks | 30/36 | €13,528 | €24,981 | +€11,454 | +84.7% |
| Amounts receivable within one year | 40/41 | €19,690 | €24,680 | +€4,990 | +25.3% |
| Trade receivables | 40 | €19,690 | €22,227 | +€2,536 | +12.9% |
| Other amounts receivable | 41 | - | €2,453 | +€2,453 | |
| Cash at bank and in hand | 54/58 | €25,961 | €24,468 | -€1,493 | -5.7% |
| Deferred charges and accrued income | 490/1 | €290 | €2,483 | +€2,194 | +757.1% |
| Total equity and liabilities | 10/49 | €59,974 | €77,168 | +€17,194 | +28.7% |
| Equity | 10/15 | €5,460 | €5,460 | = | 0.0% |
| Contributions | 10/11 | €3,600 | €3,600 | = | 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% |
| Amounts payable | 17/49 | €54,514 | €71,708 | +€17,194 | +31.5% |
| Amounts payable within one year | 42/48 | €44,596 | €71,708 | +€27,112 | +60.8% |
| Trade debts | 44 | €982 | €25,056 | +€24,073 | +2450.3% |
| Suppliers | 440/4 | €982 | €25,056 | +€24,073 | +2450.3% |
| Taxes, remuneration and social security | 45 | €1,380 | - | -€1,380 | |
| Taxes | 450/3 | €1,380 | - | -€1,380 | |
| Other amounts payable | 47/48 | €42,234 | €46,652 | +€4,418 | +10.5% |
| Accrued charges and deferred income | 492/3 | €9,917 | - | -€9,917 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €289 | - | -€289 | |
| Other operating charges | 640/8 | €603 | €527 | -€77 | -12.7% |
| Gross operating margin | 9900 | €35,426 | €20,205 | -€15,222 | -43.0% |
| Operating profit (loss) | 9901 | €34,534 | €19,678 | -€14,856 | -43.0% |
| Financial income | 75/76B | €562 | €7 | -€555 | -98.8% |
| Recurring financial income | 75 | €562 | €7 | -€555 | -98.8% |
| Financial charges | 65/66B | €995 | €2,902 | +€1,907 | +191.6% |
| Recurring financial charges | 65 | €995 | €2,902 | +€1,907 | +191.6% |
| Profit (loss) for the period before taxes | 9903 | €34,101 | €16,783 | -€17,318 | -50.8% |
| Income taxes | 67/77 | €9,219 | €3,554 | -€5,665 | -61.5% |
| Profit (loss) for the period | 9904 | €24,882 | €13,229 | -€11,653 | -46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,882 | €13,229 | -€11,653 | -46.8% |
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 5 October 2026 via checked.be.