KITCHENAFFAIRS: 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.
KITCHENAFFAIRS
Largest movements
- Cash -€5,613
down €5,613 (-54.3%), from €10,342 to €4,729
mainly Debts after one year (-€8,147) and Receivables within one year (-€4,213)
- Tangible fixed assets -€4,423
down €4,423 (-23.6%), from €18,772 to €14,349
of which Leasing and similar rights: -€4,326
- Receivables within one year +€4,213
up €4,213 (+48.8%), from €8,634 to €12,846
of which Other amounts receivable: +€6,294
- Deferred charges and accrued income +€931
up €931 (+94.9%), from €981 to €1,912
- Debts after one year -€8,147
down €8,147 (-75.5%), from €10,794 to €2,647
- Profit (loss) carried forward +€4,831
up €4,831 (+14.8%), from -€32,542 to -€27,711
- Trade debts +€3,094
up €3,094 (+29.5%), from €10,472 to €13,565
- Current portion of long-term debt -€2,417
down €2,417 (-22.9%), from €10,564 to €8,147
- Accrued charges and deferred income -€1,800
down €1,800 (-33.3%), from €5,400 to €3,600
- Gross operating margin +€8,806
up €8,806 (+139%), from €6,348 to €15,154
- Taxes +€2,458
up €2,458 (+210%), from €1,171 to €3,629
- Financial income -€2,249
down €2,249 (-81.3%), from €2,766 to €517
of which Non-recurring financial income: -€2,715
- Depreciation +€1,244
up €1,244 (+39.1%), from €3,179 to €4,423
- Other operating charges -€724
down €724 (-42.8%), from €1,691 to €967
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 | €38,825 | €33,934 | -€4,891 | -12.6% |
| Fixed assets | 21/28 | €18,772 | €14,349 | -€4,423 | -23.6% |
| Tangible fixed assets | 22/27 | €18,772 | €14,349 | -€4,423 | -23.6% |
| Plant, machinery and equipment | 23 | €174 | €78 | -€96 | -55.2% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €18,597 | €14,271 | -€4,326 | -23.3% |
| Current assets | 29/58 | €20,054 | €19,585 | -€469 | -2.3% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €8,634 | €12,846 | +€4,213 | +48.8% |
| Trade receivables | 40 | €2,082 | €0 | -€2,082 | -100% |
| Other amounts receivable | 41 | €6,552 | €12,846 | +€6,294 | +96.1% |
| Current investments | 50/53 | €97 | €98 | +€1 | +0.6% |
| Cash at bank and in hand | 54/58 | €10,342 | €4,729 | -€5,613 | -54.3% |
| Deferred charges and accrued income | 490/1 | €981 | €1,912 | +€931 | +94.9% |
| Total equity and liabilities | 10/49 | €38,825 | €33,934 | -€4,891 | -12.6% |
| Equity | 10/15 | -€5,152 | -€321 | +€4,831 | +93.8% |
| Contributions | 10/11 | €24,900 | €24,900 | = | 0.0% |
| Reserves | 13 | €2,490 | €2,490 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,490 | €2,490 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,490 | €2,490 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,542 | -€27,711 | +€4,831 | +14.8% |
| Amounts payable | 17/49 | €43,978 | €34,255 | -€9,723 | -22.1% |
| Amounts payable after more than one year | 17 | €10,794 | €2,647 | -€8,147 | -75.5% |
| Financial debts | 170/4 | €10,794 | €2,647 | -€8,147 | -75.5% |
| Amounts payable within one year | 42/48 | €27,783 | €28,008 | +€225 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €10,564 | €8,147 | -€2,417 | -22.9% |
| Financial debts | 43 | €808 | €559 | -€249 | -30.8% |
| Credit institutions | 430/8 | €808 | €559 | -€249 | -30.8% |
| Trade debts | 44 | €10,472 | €13,565 | +€3,094 | +29.5% |
| Suppliers | 440/4 | €10,472 | €13,565 | +€3,094 | +29.5% |
| Taxes, remuneration and social security | 45 | €5,940 | €5,737 | -€203 | -3.4% |
| Taxes | 450/3 | €5,940 | €5,737 | -€203 | -3.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €5,400 | €3,600 | -€1,800 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,179 | €4,423 | +€1,244 | +39.1% |
| Other operating charges | 640/8 | €1,691 | €967 | -€724 | -42.8% |
| Non-recurring operating charges | 66A | €2,247 | €0 | -€2,247 | -100% |
| Gross operating margin | 9900 | €6,348 | €15,154 | +€8,806 | +139% |
| Operating profit (loss) | 9901 | -€769 | €9,764 | +€10,533 | |
| Financial income | 75/76B | €2,766 | €517 | -€2,249 | -81.3% |
| Recurring financial income | 75 | €52 | €517 | +€466 | +904% |
| Non-recurring financial income | 76B | €2,715 | €0 | -€2,715 | -100% |
| Financial charges | 65/66B | €2,294 | €1,821 | -€474 | -20.6% |
| Recurring financial charges | 65 | €2,294 | €1,821 | -€474 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | -€297 | €8,461 | +€8,758 | |
| Income taxes | 67/77 | €1,171 | €3,629 | +€2,458 | +210% |
| Profit (loss) for the period | 9904 | -€1,468 | €4,831 | +€6,300 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,468 | €4,831 | +€6,300 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.