Kjure: 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.
What changed
Kjure
NACE 56.210, Event catering
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€506,364
2024 · €171,474+€334,890
Equity
-€1.4m
2024 · -€1.9m+€506,364
Cash
€177,454
2024 · €59,346+€118,108
Balance sheet total
€4.5m
2024 · €926,242+€3.6m
Largest movements
Assets
- Financial fixed assets +€3.5m
up €3.5m (+351,696,767%), from €1 to €3.5m
- Cash +€118,108
up €118,108 (+199%), from €59,346 to €177,454
mainly Debts after one year (+€4.0m) and Current portion of long-term debt (+€657,373)
Equity and liabilities
- Debts after one year +€4.0m
up €4.0m (+552%), from €731,345 to €4.8m
- Other debts -€1.5m
no longer reported in 2025 (was €1.5m)
- Current portion of long-term debt +€657,373
up €657,373 (+672%), from €97,819 to €755,192
- Profit (loss) carried forward +€506,364
up €506,364 (+23.6%), from -€2.1m to -€1.6m
- Tax, wage and social debts -€115,272
down €115,272 (-99.4%), from €115,914 to €642
of which Remuneration and social security: -€84,879
Income statement
- Turnover +€4.2m
new in 2025: €4.2m
- Goods and materials +€1.6m
new in 2025: €1.6m
of which Purchases: +€1.6m
- Services and other goods +€1.5m
new in 2025: €1.5m
- Gross operating margin -€1.0m
no longer reported in 2025 (was €1.0m)
- Staff costs -€103,903
down €103,903 (-15.7%), from €661,193 to €557,290
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.
Result 2024
€171,474
Turnover
+€4.2m
Other operating income
+€17,242
Goods and materials
-€1.6m
Services and other goods
-€1.5m
Staff costs
+€103,903
Depreciation
+€55,410
Other operating charges
-€7,790
Other operating items
-€946,993
Financial income
+€15,896
Financial charges
+€28,668
Taxes
+€260
Result 2025
€506,364
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€1.1m
Investment
-€3.5m
Financing
+€4.7m
Cash 2024
€59,346
From operations (derived)
-€1.1m
Net result for the year
+€506,364
Depreciation
+€8,530
Stocks and contracts
+€29,245
Receivables within one year
-€44,471
Smaller working-capital items
-€2,564
Tax, wage and social debts
-€115,272
Other debts
-€1.5m
Investment (derived)
-€3.5m
Investment in fixed assets (net)
-€3.5m
Financing
+€4.7m
Debts after one year
+€4.0m
Current portion of long-term debt
+€657,373
Cash 2025
€177,454
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €926,242 | €4,537,509 | +€3.6m | +390% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €78,541 | €3,564,640 | +€3.5m | +4,439% |
| Tangible fixed assets | 22/27 | €78,540 | €47,671 | -€30,869 | -39.3% |
| Plant, machinery and equipment | 23 | €39,515 | €1,512 | -€38,003 | -96.2% |
| Furniture and vehicles | 24 | €13,464 | €46,159 | +€32,695 | +243% |
| Leasing and similar rights | 25 | €25,562 | - | -€25,562 | |
| Financial fixed assets | 28 | €1 | €3,516,969 | +€3.5m | +351,696,767% |
| Affiliated companies | 280/1 | - | €3,516,969 | +€3.5m | |
| Participating interests | 280 | - | €1 | +€1 | |
| Amounts receivable | 281 | - | €3,516,968 | +€3.5m | |
| Current assets | 29/58 | €847,701 | €972,869 | +€125,169 | +14.8% |
| Stocks and contracts in progress | 3 | €29,245 | - | -€29,245 | |
| Stocks | 30/36 | €29,245 | - | -€29,245 | |
| Amounts receivable within one year | 40/41 | €740,776 | €785,247 | +€44,471 | +6.0% |
| Trade receivables | 40 | €401,591 | €738,017 | +€336,425 | +83.8% |
| Other amounts receivable | 41 | €339,184 | €47,230 | -€291,954 | -86.1% |
| Cash at bank and in hand | 54/58 | €59,346 | €177,454 | +€118,108 | +199% |
| Deferred charges and accrued income | 490/1 | €18,334 | €10,169 | -€8,165 | -44.5% |
| Total equity and liabilities | 10/49 | €926,242 | €4,537,509 | +€3.6m | +390% |
| Equity | 10/15 | -€1,917,835 | -€1,411,471 | +€506,364 | +26.4% |
| Contributions | 10/11 | €230,000 | €230,000 | = | 0.0% |
| Reserves | 13 | €638 | €638 | = | 0.0% |
| Tax-exempt reserves | 132 | €638 | €638 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,148,472 | -€1,642,108 | +€506,364 | +23.6% |
| Amounts payable | 17/49 | €2,844,077 | €5,948,980 | +€3.1m | +109% |
| Amounts payable after more than one year | 17 | €731,345 | €4,770,774 | +€4.0m | +552% |
| Financial debts | 170/4 | €731,345 | €4,770,774 | +€4.0m | +552% |
| Other loans | 174 | - | €4,770,774 | +€4.8m | |
| Amounts payable within one year | 42/48 | €2,081,137 | €1,145,622 | -€935,514 | -45.0% |
| Current portion of amounts payable after more than one year | 42 | €97,819 | €755,192 | +€657,373 | +672% |
| Trade debts | 44 | €399,667 | €389,788 | -€9,879 | -2.5% |
| Suppliers | 440/4 | €399,667 | €389,788 | -€9,879 | -2.5% |
| Advances received on contracts in progress | 46 | €1,838 | - | -€1,838 | |
| Taxes, remuneration and social security | 45 | €115,914 | €642 | -€115,272 | -99.4% |
| Taxes | 450/3 | €30,653 | €260 | -€30,393 | -99.2% |
| Remuneration and social security | 454/9 | €85,261 | €382 | -€84,879 | -99.6% |
| Other amounts payable | 47/48 | €1,465,898 | - | -€1.5m | |
| Accrued charges and deferred income | 492/3 | €31,596 | €32,584 | +€988 | +3.1% |
| Operating income | 70/76A | - | €4,290,168 | +€4.3m | |
| Turnover | 70 | - | €4,225,735 | +€4.2m | |
| Other operating income | 74 | - | €17,242 | +€17,242 | |
| Non-recurring operating income | 76A | €0 | €47,191 | +€47,191 | |
| Operating charges | 60/66A | - | €3,735,755 | +€3.7m | |
| Goods for resale, raw materials and consumables | 60 | - | €1,614,459 | +€1.6m | |
| Purchases | 600/8 | - | €1,585,213 | +€1.6m | |
| Change in stocks: decrease (increase) | 609 | - | €29,245 | +€29,245 | |
| Services and other goods | 61 | - | €1,542,982 | +€1.5m | |
| Remuneration, social security and pensions | 62 | €661,193 | €557,290 | -€103,903 | -15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,941 | €8,530 | -€55,410 | -86.7% |
| Other operating charges | 640/8 | €1,382 | €9,173 | +€7,790 | +564% |
| Non-recurring operating charges | 66A | €10,118 | €3,321 | -€6,797 | -67.2% |
| Gross operating margin | 9900 | €1,000,981 | - | -€1.0m | |
| Operating profit (loss) | 9901 | €264,347 | €554,413 | +€290,066 | +110% |
| Financial income | 75/76B | €4,459 | €20,355 | +€15,896 | +357% |
| Recurring financial income | 75 | €4,340 | €20,355 | +€16,014 | +369% |
| Income from current assets | 751 | - | €19,423 | +€19,423 | |
| Other financial income | 752/9 | - | €932 | +€932 | |
| Non-recurring financial income | 76B | €118 | - | -€118 | |
| Financial charges | 65/66B | €97,072 | €68,404 | -€28,668 | -29.5% |
| Recurring financial charges | 65 | €97,072 | €68,404 | -€28,668 | -29.5% |
| Debt charges | 650 | - | €67,659 | +€67,659 | |
| Other financial charges | 652/9 | - | €744 | +€744 | |
| Profit (loss) for the period before taxes | 9903 | €171,734 | €506,364 | +€334,630 | +195% |
| Income taxes | 67/77 | €260 | - | -€260 | |
| Profit (loss) for the period | 9904 | €171,474 | €506,364 | +€334,890 | +195% |
| Profit (loss) for the period to be appropriated | 9905 | €171,474 | €506,364 | +€334,890 | +195% |
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 13 October 2026 via checked.be.