Professional Kitchen Solutions: 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.
Professional Kitchen Solutions
Largest movements
- Tangible fixed assets -€2,250
down €2,250 (-44.8%), from €5,023 to €2,773
- Receivables within one year -€1,558
down €1,558 (-13.7%), from €11,390 to €9,833
- Intangible fixed assets -€993
down €993 (-23.5%), from €4,231 to €3,238
- Cash +€695
up €695 (+48.9%), from €1,422 to €2,116
mainly Depreciation (+€3,243) and Receivables within one year (+€1,558)
- Debts after one year -€2,317
down €2,317 (-79.6%), from €2,911 to €594
- Other debts -€1,202
down €1,202 (-12.4%), from €9,730 to €8,528
- Profit (loss) carried forward -€1,121
down €1,121 (-13.7%), from -€8,157 to -€9,278
- Tax, wage and social debts +€267
up €267 (+37.4%), from €712 to €979
- Gross operating margin +€1,225
up €1,225 (+55.4%), from €2,210 to €3,436
- Depreciation +€780
up €780 (+31.7%), from €2,463 to €3,243
- Financial charges +€216
up €216 (+46.0%), from €470 to €685
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 | €22,212 | €18,106 | -€4,107 | -18.5% |
| Fixed assets | 21/28 | €9,254 | €6,011 | -€3,243 | -35.0% |
| Intangible fixed assets | 21 | €4,231 | €3,238 | -€993 | -23.5% |
| Tangible fixed assets | 22/27 | €5,023 | €2,773 | -€2,250 | -44.8% |
| Furniture and vehicles | 24 | €5,023 | €2,773 | -€2,250 | -44.8% |
| Current assets | 29/58 | €12,959 | €12,095 | -€864 | -6.7% |
| Amounts receivable within one year | 40/41 | €11,390 | €9,833 | -€1,558 | -13.7% |
| Trade receivables | 40 | €11,390 | €9,833 | -€1,558 | -13.7% |
| Cash at bank and in hand | 54/58 | €1,422 | €2,116 | +€695 | +48.9% |
| Deferred charges and accrued income | 490/1 | €147 | €146 | -€1 | -0.4% |
| Total equity and liabilities | 10/49 | €22,212 | €18,106 | -€4,107 | -18.5% |
| Equity | 10/15 | -€4,157 | -€5,278 | -€1,121 | -27.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,157 | -€9,278 | -€1,121 | -13.7% |
| Amounts payable | 17/49 | €26,369 | €23,384 | -€2,985 | -11.3% |
| Amounts payable after more than one year | 17 | €2,911 | €594 | -€2,317 | -79.6% |
| Financial debts | 170/4 | €2,911 | €594 | -€2,317 | -79.6% |
| Amounts payable within one year | 42/48 | €23,458 | €22,790 | -€668 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €2,226 | €2,317 | +€91 | +4.1% |
| Trade debts | 44 | €10,789 | €10,966 | +€177 | +1.6% |
| Suppliers | 440/4 | €10,789 | €10,966 | +€177 | +1.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €712 | €979 | +€267 | +37.4% |
| Taxes | 450/3 | €712 | €979 | +€267 | +37.4% |
| Other amounts payable | 47/48 | €9,730 | €8,528 | -€1,202 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,463 | €3,243 | +€780 | +31.7% |
| Other operating charges | 640/8 | €549 | €554 | +€5 | +0.8% |
| Gross operating margin | 9900 | €2,210 | €3,436 | +€1,225 | +55.4% |
| Operating profit (loss) | 9901 | -€802 | -€361 | +€441 | +55.0% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €470 | €685 | +€216 | +46.0% |
| Recurring financial charges | 65 | €470 | €685 | +€216 | +46.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,259 | -€1,046 | +€212 | +16.9% |
| Income taxes | 67/77 | €59 | €75 | +€16 | +26.6% |
| Profit (loss) for the period | 9904 | -€1,318 | -€1,121 | +€197 | +14.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,318 | -€1,121 | +€197 | +14.9% |
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 14 October 2026 via checked.be.