Kitchen Zone: 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 Zone
Largest movements
- Receivables within one year +€10,041
up €10,041 (+378.0%), from €2,656 to €12,697
of which Other amounts receivable: +€7,179
- Tangible fixed assets -€8,622
down €8,622 (-12.7%), from €68,153 to €59,531
of which Plant, machinery and equipment: -€5,296
- Cash -€5,691
down €5,691 (-99.1%), from €5,743 to €53
mainly Other debts (-€24,090) and Debts after one year (-€15,288)
- Stocks and contracts +€2,985
new in 2024: €2,985
- Contributions +€25,000
up €25,000 (+500.0%), from €5,000 to €30,000
- Other debts -€24,090
down €24,090 (-50.3%), from €47,939 to €23,849
- Debts after one year -€15,288
down €15,288 (-68.2%), from €22,415 to €7,127
- Profit (loss) carried forward +€13,362
up €13,362 (+24.3%), from -€55,095 to -€41,733
- Tax, wage and social debts -€7,057
down €7,057 (-53.3%), from €13,240 to €6,184
of which Remuneration and social security: -€7,057
- Gross operating margin +€126,451
up €126,451, from -€8,155 to €118,296
- Staff costs +€52,108
up €52,108 (+133.2%), from €39,119 to €91,227
- Depreciation +€3,463
up €3,463 (+67.1%), from €5,159 to €8,622
- Financial charges +€2,429
up €2,429 (+190.9%), from €1,272 to €3,701
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 | €81,372 | €79,666 | -€1,706 | -2.1% |
| Fixed assets | 21/28 | €72,553 | €63,931 | -€8,622 | -11.9% |
| Tangible fixed assets | 22/27 | €68,153 | €59,531 | -€8,622 | -12.7% |
| Plant, machinery and equipment | 23 | €47,572 | €42,276 | -€5,296 | -11.1% |
| Other tangible fixed assets | 26 | €20,581 | €17,255 | -€3,326 | -16.2% |
| Financial fixed assets | 28 | €4,400 | €4,400 | = | 0.0% |
| Current assets | 29/58 | €8,819 | €15,735 | +€6,916 | +78.4% |
| Stocks and contracts in progress | 3 | - | €2,985 | +€2,985 | |
| Stocks | 30/36 | - | €2,985 | +€2,985 | |
| Amounts receivable within one year | 40/41 | €2,656 | €12,697 | +€10,041 | +378.0% |
| Trade receivables | 40 | - | €2,862 | +€2,862 | |
| Other amounts receivable | 41 | €2,656 | €9,835 | +€7,179 | +270.3% |
| Cash at bank and in hand | 54/58 | €5,743 | €53 | -€5,691 | -99.1% |
| Deferred charges and accrued income | 490/1 | €419 | €0 | -€419 | -100.0% |
| Total equity and liabilities | 10/49 | €81,372 | €79,666 | -€1,706 | -2.1% |
| Equity | 10/15 | -€50,095 | -€11,733 | +€38,362 | +76.6% |
| Contributions | 10/11 | €5,000 | €30,000 | +€25,000 | +500.0% |
| Profit (loss) carried forward | 14 | -€55,095 | -€41,733 | +€13,362 | +24.3% |
| Amounts payable | 17/49 | €131,467 | €91,399 | -€40,068 | -30.5% |
| Amounts payable after more than one year | 17 | €22,415 | €7,127 | -€15,288 | -68.2% |
| Financial debts | 170/4 | €22,415 | €7,127 | -€15,288 | -68.2% |
| Amounts payable within one year | 42/48 | €109,052 | €82,997 | -€26,054 | -23.9% |
| Current portion of amounts payable after more than one year | 42 | €15,288 | €15,288 | = | 0.0% |
| Financial debts | 43 | - | €368 | +€368 | |
| Credit institutions | 430/8 | - | €368 | +€368 | |
| Trade debts | 44 | €32,584 | €37,309 | +€4,725 | +14.5% |
| Suppliers | 440/4 | €32,584 | €37,309 | +€4,725 | +14.5% |
| Taxes, remuneration and social security | 45 | €13,240 | €6,184 | -€7,057 | -53.3% |
| Taxes | 450/3 | €1,278 | €1,278 | = | 0.0% |
| Remuneration and social security | 454/9 | €11,962 | €4,905 | -€7,057 | -59.0% |
| Other amounts payable | 47/48 | €47,939 | €23,849 | -€24,090 | -50.3% |
| Accrued charges and deferred income | 492/3 | - | €1,274 | +€1,274 | |
| Remuneration, social security and pensions | 62 | €39,119 | €91,227 | +€52,108 | +133.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,159 | €8,622 | +€3,463 | +67.1% |
| Other operating charges | 640/8 | €1,390 | €1,425 | +€35 | +2.5% |
| Gross operating margin | 9900 | -€8,155 | €118,296 | +€126,451 | |
| Operating profit (loss) | 9901 | -€53,823 | €17,021 | +€70,844 | |
| Financial income | 75/76B | €0 | €42 | +€42 | +42110.0% |
| Recurring financial income | 75 | €0 | €42 | +€42 | +42110.0% |
| Financial charges | 65/66B | €1,272 | €3,701 | +€2,429 | +190.9% |
| Recurring financial charges | 65 | €1,272 | €3,701 | +€2,429 | +190.9% |
| Profit (loss) for the period before taxes | 9903 | -€55,095 | €13,362 | +€68,457 | |
| Profit (loss) for the period | 9904 | -€55,095 | €13,362 | +€68,457 | |
| Profit (loss) for the period to be appropriated | 9905 | -€55,095 | €13,362 | +€68,457 |
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 28 September 2026 via checked.be.