PLANET KITCHEN: 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.
PLANET KITCHEN
Largest movements
- Tangible fixed assets +€22,940
up €22,940 (+14.6%), from €157,181 to €180,121
of which Furniture and vehicles: +€31,378
- Deferred charges and accrued income +€15,542
up €15,542 (+249.5%), from €6,228 to €21,771
- Cash +€9,819
up €9,819 (+179.6%), from €5,467 to €15,286
mainly Depreciation (+€35,988) and Net result for the year (+€18,656)
- Stocks and contracts +€4,458
up €4,458 (+73.4%), from €6,073 to €10,532
- Receivables within one year -€4,451
down €4,451 (-3.4%), from €129,197 to €124,746
of which Trade receivables: -€13,558
- Tax, wage and social debts +€14,568
up €14,568 (+47.2%), from €30,884 to €45,453
of which Taxes: +€13,486
- Debts after one year +€13,011
up €13,011 (+59.0%), from €22,068 to €35,079
- Reserves +€12,000
up €12,000 (+37.5%), from €32,000 to €44,000
of which Distributable reserves: +€12,000
- Profit (loss) carried forward +€6,656
up €6,656 (+5.6%), from €118,333 to €124,988
- Purchases and services +€97,894
up €97,894 (+12.5%), from €785,349 to €883,243
- Turnover +€82,389
up €82,389 (+8.3%), from €990,708 to €1.1m
- Staff costs +€29,908
up €29,908 (+26.5%), from €112,673 to €142,581
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 | €304,197 | €352,505 | +€48,309 | +15.9% |
| Fixed assets | 21/28 | €157,231 | €180,171 | +€22,940 | +14.6% |
| Tangible fixed assets | 22/27 | €157,181 | €180,121 | +€22,940 | +14.6% |
| Plant, machinery and equipment | 23 | €37,134 | €37,911 | +€777 | +2.1% |
| Furniture and vehicles | 24 | €53,238 | €84,616 | +€31,378 | +58.9% |
| Leasing and similar rights | 25 | €66,809 | €57,594 | -€9,215 | -13.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €146,966 | €172,335 | +€25,369 | +17.3% |
| Stocks and contracts in progress | 3 | €6,073 | €10,532 | +€4,458 | +73.4% |
| Stocks | 30/36 | €6,073 | €10,532 | +€4,458 | +73.4% |
| Amounts receivable within one year | 40/41 | €129,197 | €124,746 | -€4,451 | -3.4% |
| Trade receivables | 40 | €15,939 | €2,381 | -€13,558 | -85.1% |
| Other amounts receivable | 41 | €113,258 | €122,365 | +€9,107 | +8.0% |
| Cash at bank and in hand | 54/58 | €5,467 | €15,286 | +€9,819 | +179.6% |
| Deferred charges and accrued income | 490/1 | €6,228 | €21,771 | +€15,542 | +249.5% |
| Total equity and liabilities | 10/49 | €304,197 | €352,505 | +€48,309 | +15.9% |
| Equity | 10/15 | €170,333 | €188,988 | +€18,656 | +11.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €32,000 | €44,000 | +€12,000 | +37.5% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €42,000 | +€12,000 | +40.0% |
| Profit (loss) carried forward | 14 | €118,333 | €124,988 | +€6,656 | +5.6% |
| Amounts payable | 17/49 | €133,864 | €163,517 | +€29,653 | +22.2% |
| Amounts payable after more than one year | 17 | €22,068 | €35,079 | +€13,011 | +59.0% |
| Financial debts | 170/4 | €22,068 | €35,079 | +€13,011 | +59.0% |
| Amounts payable within one year | 42/48 | €111,796 | €127,404 | +€15,608 | +14.0% |
| Current portion of amounts payable after more than one year | 42 | €24,744 | €25,228 | +€483 | +2.0% |
| Trade debts | 44 | €56,167 | €56,723 | +€557 | +1.0% |
| Suppliers | 440/4 | €56,167 | €56,723 | +€557 | +1.0% |
| Taxes, remuneration and social security | 45 | €30,884 | €45,453 | +€14,568 | +47.2% |
| Taxes | 450/3 | €21,683 | €35,170 | +€13,486 | +62.2% |
| Remuneration and social security | 454/9 | €9,201 | €10,283 | +€1,082 | +11.8% |
| Accrued charges and deferred income | 492/3 | - | €1,034 | +€1,034 | |
| Turnover | 70 | €990,708 | €1,073,097 | +€82,389 | +8.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €785,349 | €883,243 | +€97,894 | +12.5% |
| Remuneration, social security and pensions | 62 | €112,673 | €142,581 | +€29,908 | +26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,575 | €35,988 | -€588 | -1.6% |
| Other operating charges | 640/8 | €17,607 | €25,358 | +€7,751 | +44.0% |
| Gross operating margin | 9900 | €242,196 | €235,058 | -€7,138 | -2.9% |
| Operating profit (loss) | 9901 | €75,341 | €31,131 | -€44,210 | -58.7% |
| Financial income | 75/76B | €4,858 | €7,013 | +€2,155 | +44.4% |
| Recurring financial income | 75 | €4,858 | €7,013 | +€2,155 | +44.4% |
| Financial charges | 65/66B | €2,937 | €1,761 | -€1,176 | -40.0% |
| Recurring financial charges | 65 | €2,937 | €1,761 | -€1,176 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | €77,262 | €36,383 | -€40,879 | -52.9% |
| Income taxes | 67/77 | €26,391 | €17,728 | -€8,664 | -32.8% |
| Profit (loss) for the period | 9904 | €50,871 | €18,656 | -€32,215 | -63.3% |
| Profit (loss) for the period to be appropriated | 9905 | €50,871 | €18,656 | -€32,215 | -63.3% |
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 5 October 2026 via checked.be.