SBB 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.
SBB KITCHEN
Largest movements
- Receivables within one year +€62,806
up €62,806 (+108.2%), from €58,061 to €120,866
of which Trade receivables: +€54,246
- Cash -€4,156
down €4,156 (-34.1%), from €12,173 to €8,017
mainly Receivables within one year (-€62,806) and Tax, wage and social debts (-€6,041)
- Tangible fixed assets -€3,406
down €3,406 (-26.4%), from €12,908 to €9,502
- Advances received +€30,301
new in 2025: €30,301
- Profit (loss) carried forward +€16,598
up €16,598 (+130.7%), from €12,700 to €29,299
- Trade debts +€14,416
up €14,416 (+39.3%), from €36,639 to €51,056
- Tax, wage and social debts -€6,041
down €6,041 (-16.1%), from €37,442 to €31,400
of which Taxes: -€10,304
- Gross operating margin +€80,571
up €80,571 (+61.4%), from €131,150 to €211,721
- Staff costs +€40,858
up €40,858 (+27.8%), from €146,923 to €187,781
- Taxes +€2,850
up €2,850 (+1306.2%), from €218 to €3,068
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.
Cash bridge derived
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 | €89,066 | €144,437 | +€55,371 | +62.2% |
| Fixed assets | 21/28 | €13,028 | €9,622 | -€3,406 | -26.1% |
| Tangible fixed assets | 22/27 | €12,908 | €9,502 | -€3,406 | -26.4% |
| Plant, machinery and equipment | 23 | €12,908 | €9,502 | -€3,406 | -26.4% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €76,038 | €134,815 | +€58,776 | +77.3% |
| Stocks and contracts in progress | 3 | €5,675 | €5,675 | = | 0.0% |
| Stocks | 30/36 | €5,675 | €5,675 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €58,061 | €120,866 | +€62,806 | +108.2% |
| Trade receivables | 40 | €33,275 | €87,522 | +€54,246 | +163.0% |
| Other amounts receivable | 41 | €24,786 | €33,345 | +€8,559 | +34.5% |
| Cash at bank and in hand | 54/58 | €12,173 | €8,017 | -€4,156 | -34.1% |
| Deferred charges and accrued income | 490/1 | €129 | €256 | +€127 | +98.1% |
| Total equity and liabilities | 10/49 | €89,066 | €144,437 | +€55,371 | +62.2% |
| Equity | 10/15 | €14,200 | €30,799 | +€16,598 | +116.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,700 | €29,299 | +€16,598 | +130.7% |
| Amounts payable | 17/49 | €74,866 | €113,638 | +€38,772 | +51.8% |
| Amounts payable within one year | 42/48 | €74,081 | €112,757 | +€38,676 | +52.2% |
| Trade debts | 44 | €36,639 | €51,056 | +€14,416 | +39.3% |
| Suppliers | 440/4 | €36,639 | €51,056 | +€14,416 | +39.3% |
| Advances received on contracts in progress | 46 | - | €30,301 | +€30,301 | |
| Taxes, remuneration and social security | 45 | €37,442 | €31,400 | -€6,041 | -16.1% |
| Taxes | 450/3 | €17,204 | €6,900 | -€10,304 | -59.9% |
| Remuneration and social security | 454/9 | €20,237 | €24,500 | +€4,263 | +21.1% |
| Accrued charges and deferred income | 492/3 | €785 | €881 | +€96 | +12.2% |
| Remuneration, social security and pensions | 62 | €146,923 | €187,781 | +€40,858 | +27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,391 | €4,268 | +€876 | +25.8% |
| Other operating charges | 640/8 | €2,167 | €400 | -€1,768 | -81.6% |
| Gross operating margin | 9900 | €131,150 | €211,721 | +€80,571 | +61.4% |
| Operating profit (loss) | 9901 | -€21,332 | €19,272 | +€40,604 | |
| Financial income | 75/76B | €683 | €1,372 | +€689 | +100.8% |
| Recurring financial income | 75 | €683 | €1,372 | +€689 | +100.8% |
| Financial charges | 65/66B | €633 | €977 | +€345 | +54.5% |
| Recurring financial charges | 65 | €633 | €977 | +€345 | +54.5% |
| Profit (loss) for the period before taxes | 9903 | -€21,281 | €19,667 | +€40,948 | |
| Income taxes | 67/77 | €218 | €3,068 | +€2,850 | +1306.2% |
| Profit (loss) for the period | 9904 | -€21,499 | €16,598 | +€38,098 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,499 | €16,598 | +€38,098 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.