Kitchen Trade Center: 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 Trade Center
Largest movements
- Receivables within one year +€25,657
up €25,657 (+150%), from €17,108 to €42,766
of which Other amounts receivable: +€21,999
- Cash -€3,482
down €3,482 (-42.8%), from €8,140 to €4,658
mainly Receivables within one year (-€25,657) and Trade debts (-€4,056)
- Stocks and contracts -€1,769
down €1,769 (-5.0%), from €35,380 to €33,611
- Advances received +€20,777
up €20,777 (+119%), from €17,500 to €38,277
- Trade debts -€4,056
down €4,056 (-10.9%), from €37,252 to €33,196
- Profit (loss) carried forward +€3,175
up €3,175 (+51.5%), from €6,163 to €9,338
- Write-downs +€1,769
new in 2025: €1,769
- Gross operating margin -€1,412
down €1,412 (-17.4%), from €8,116 to €6,704
- Financial income +€1,142
up €1,142 (+638%), from €179 to €1,320
- Taxes -€998
down €998 (-38.3%), from €2,604 to €1,606
- Other operating charges +€616
up €616 (+195%), from €317 to €933
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 | €64,453 | €84,518 | +€20,065 | +31.1% |
| Fixed assets | 21/28 | €3,825 | €3,484 | -€341 | -8.9% |
| Tangible fixed assets | 22/27 | €1,125 | €784 | -€341 | -30.3% |
| Furniture and vehicles | 24 | €1,125 | €784 | -€341 | -30.3% |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €60,628 | €81,034 | +€20,406 | +33.7% |
| Stocks and contracts in progress | 3 | €35,380 | €33,611 | -€1,769 | -5.0% |
| Stocks | 30/36 | €35,380 | €33,611 | -€1,769 | -5.0% |
| Amounts receivable within one year | 40/41 | €17,108 | €42,766 | +€25,657 | +150% |
| Trade receivables | 40 | €14,986 | €18,645 | +€3,659 | +24.4% |
| Other amounts receivable | 41 | €2,122 | €24,121 | +€21,999 | +1,037% |
| Cash at bank and in hand | 54/58 | €8,140 | €4,658 | -€3,482 | -42.8% |
| Total equity and liabilities | 10/49 | €64,453 | €84,518 | +€20,065 | +31.1% |
| Equity | 10/15 | €6,663 | €9,838 | +€3,175 | +47.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,163 | €9,338 | +€3,175 | +51.5% |
| Amounts payable | 17/49 | €57,790 | €74,680 | +€16,890 | +29.2% |
| Amounts payable within one year | 42/48 | €57,790 | €74,680 | +€16,890 | +29.2% |
| Trade debts | 44 | €37,252 | €33,196 | -€4,056 | -10.9% |
| Suppliers | 440/4 | €37,252 | €33,196 | -€4,056 | -10.9% |
| Advances received on contracts in progress | 46 | €17,500 | €38,277 | +€20,777 | +119% |
| Taxes, remuneration and social security | 45 | €3,037 | €3,207 | +€170 | +5.6% |
| Taxes | 450/3 | €3,037 | €3,207 | +€170 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €341 | €341 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,769 | +€1,769 | |
| Other operating charges | 640/8 | €317 | €933 | +€616 | +195% |
| Gross operating margin | 9900 | €8,116 | €6,704 | -€1,412 | -17.4% |
| Operating profit (loss) | 9901 | €7,459 | €3,661 | -€3,797 | -50.9% |
| Financial income | 75/76B | €179 | €1,320 | +€1,142 | +638% |
| Recurring financial income | 75 | €179 | €1,320 | +€1,142 | +638% |
| Financial charges | 65/66B | €101 | €201 | +€100 | +98.7% |
| Recurring financial charges | 65 | €101 | €201 | +€100 | +98.7% |
| Profit (loss) for the period before taxes | 9903 | €7,536 | €4,781 | -€2,756 | -36.6% |
| Income taxes | 67/77 | €2,604 | €1,606 | -€998 | -38.3% |
| Profit (loss) for the period | 9904 | €4,933 | €3,175 | -€1,758 | -35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,933 | €3,175 | -€1,758 | -35.6% |
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 29 October 2026 via checked.be.