Le Kentucky: 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.
Le Kentucky
Largest movements
- Cash -€4,860
down €4,860 (-72.4%), from €6,716 to €1,856
mainly Debts after one year (-€14,394) and Net result for the year (-€4,569)
- Debts after one year -€14,394
down €14,394 (-51.7%), from €27,822 to €13,428
- Other debts +€13,777
up €13,777 (+13.2%), from €104,522 to €118,299
- Profit (loss) carried forward -€4,569
down €4,569 (-47.8%), from -€9,558 to -€14,127
- Write-downs -€108,291
new in 2025: -€108,291
- Other operating charges +€102,096
up €102,096 (+1,648%), from €6,195 to €108,291
- Gross operating margin -€12,597
down €12,597, from €8,897 to -€3,700
- Financial charges -€254
down €254 (-22.6%), from €1,123 to €869
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 | €159,024 | €154,164 | -€4,860 | -3.1% |
| Fixed assets | 21/28 | €151,708 | €151,708 | = | 0.0% |
| Tangible fixed assets | 22/27 | €151,708 | €151,708 | = | 0.0% |
| Land and buildings | 22 | €151,708 | €151,708 | = | 0.0% |
| Current assets | 29/58 | €7,316 | €2,456 | -€4,860 | -66.4% |
| Amounts receivable within one year | 40/41 | €600 | €600 | = | 0.0% |
| Other amounts receivable | 41 | €600 | €600 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,716 | €1,856 | -€4,860 | -72.4% |
| Total equity and liabilities | 10/49 | €159,024 | €154,164 | -€4,860 | -3.1% |
| Equity | 10/15 | €12,442 | €7,873 | -€4,569 | -36.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,558 | -€14,127 | -€4,569 | -47.8% |
| Amounts payable | 17/49 | €146,582 | €146,291 | -€291 | -0.2% |
| Amounts payable after more than one year | 17 | €27,822 | €13,428 | -€14,394 | -51.7% |
| Financial debts | 170/4 | €27,822 | €13,428 | -€14,394 | -51.7% |
| Amounts payable within one year | 42/48 | €118,760 | €132,797 | +€14,037 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €14,134 | €14,394 | +€260 | +1.8% |
| Trade debts | 44 | €104 | €104 | = | 0.0% |
| Suppliers | 440/4 | €104 | €104 | = | 0.0% |
| Other amounts payable | 47/48 | €104,522 | €118,299 | +€13,777 | +13.2% |
| Accrued charges and deferred income | 492/3 | - | €66 | +€66 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€108,291 | -€108,291 | |
| Other operating charges | 640/8 | €6,195 | €108,291 | +€102,096 | +1,648% |
| Gross operating margin | 9900 | €8,897 | -€3,700 | -€12,597 | |
| Operating profit (loss) | 9901 | €2,702 | -€3,700 | -€6,402 | |
| Financial charges | 65/66B | €1,123 | €869 | -€254 | -22.6% |
| Recurring financial charges | 65 | €1,123 | €869 | -€254 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €1,579 | -€4,569 | -€6,148 | |
| Profit (loss) for the period | 9904 | €1,579 | -€4,569 | -€6,148 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,579 | -€4,569 | -€6,148 |
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 1 November 2026 via checked.be.