SOUL KITCHEN: 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.
SOUL KITCHEN
Largest movements
- Deferred charges and accrued income -€21,719
down €21,719 (-59.8%), from €36,323 to €14,604
- Receivables within one year +€8,541
up €8,541 (+538.9%), from €1,585 to €10,126
of which Trade receivables: +€6,199
- Tangible fixed assets -€6,801
down €6,801 (-50.7%), from €13,417 to €6,616
of which Furniture and vehicles: -€3,946
- Cash -€5,832
down €5,832 (-19.7%), from €29,570 to €23,738
mainly Other debts (-€8,747) and Receivables within one year (-€8,541)
- Stocks and contracts +€1,359
up €1,359 (+9.0%), from €15,020 to €16,379
- Other debts -€8,747
down €8,747 (-100.0%), from €8,747 to €0
- Trade debts -€7,870
down €7,870 (-16.3%), from €48,332 to €40,462
- Tax, wage and social debts -€7,821
down €7,821 (-24.7%), from €31,645 to €23,824
of which Remuneration and social security: -€7,569
- Gross operating margin +€27,334
up €27,334 (+19.2%), from €142,112 to €169,446
- Staff costs +€13,155
up €13,155 (+12.0%), from €109,621 to €122,776
- Taxes +€2,297
up €2,297 (+1646.1%), from €140 to €2,436
- Depreciation -€1,786
down €1,786 (-25.3%), from €7,048 to €5,263
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 | €98,712 | €74,260 | -€24,453 | -24.8% |
| Fixed assets | 21/28 | €16,215 | €9,414 | -€6,801 | -41.9% |
| Tangible fixed assets | 22/27 | €13,417 | €6,616 | -€6,801 | -50.7% |
| Plant, machinery and equipment | 23 | €3,669 | €3,201 | -€468 | -12.7% |
| Furniture and vehicles | 24 | €7,214 | €3,268 | -€3,946 | -54.7% |
| Other tangible fixed assets | 26 | €2,534 | €147 | -€2,387 | -94.2% |
| Financial fixed assets | 28 | €2,798 | €2,798 | = | 0.0% |
| Current assets | 29/58 | €82,497 | €64,846 | -€17,652 | -21.4% |
| Stocks and contracts in progress | 3 | €15,020 | €16,379 | +€1,359 | +9.0% |
| Stocks | 30/36 | €15,020 | €16,379 | +€1,359 | +9.0% |
| Amounts receivable within one year | 40/41 | €1,585 | €10,126 | +€8,541 | +538.9% |
| Trade receivables | 40 | €1,585 | €7,784 | +€6,199 | +391.2% |
| Other amounts receivable | 41 | €0 | €2,341 | +€2,341 | |
| Cash at bank and in hand | 54/58 | €29,570 | €23,738 | -€5,832 | -19.7% |
| Deferred charges and accrued income | 490/1 | €36,323 | €14,604 | -€21,719 | -59.8% |
| Total equity and liabilities | 10/49 | €98,712 | €74,260 | -€24,453 | -24.8% |
| Equity | 10/15 | €9,508 | €9,974 | +€466 | +4.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,952 | -€10,486 | +€466 | +4.3% |
| Investment grants | 15 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €89,205 | €64,286 | -€24,919 | -27.9% |
| Amounts payable within one year | 42/48 | €88,724 | €64,286 | -€24,438 | -27.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €48,332 | €40,462 | -€7,870 | -16.3% |
| Suppliers | 440/4 | €48,332 | €40,462 | -€7,870 | -16.3% |
| Taxes, remuneration and social security | 45 | €31,645 | €23,824 | -€7,821 | -24.7% |
| Taxes | 450/3 | €13,694 | €13,443 | -€252 | -1.8% |
| Remuneration and social security | 454/9 | €17,951 | €10,382 | -€7,569 | -42.2% |
| Other amounts payable | 47/48 | €8,747 | €0 | -€8,747 | -100.0% |
| Accrued charges and deferred income | 492/3 | €481 | €0 | -€481 | -100.0% |
| Non-recurring operating income | 76A | €3,010 | €0 | -€3,010 | -100.0% |
| Remuneration, social security and pensions | 62 | €109,621 | €122,776 | +€13,155 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,048 | €5,263 | -€1,786 | -25.3% |
| Other operating charges | 640/8 | €1,980 | €3,624 | +€1,645 | +83.1% |
| Non-recurring operating charges | 66A | €0 | €15,876 | +€15,876 | |
| Gross operating margin | 9900 | €142,112 | €169,446 | +€27,334 | +19.2% |
| Operating profit (loss) | 9901 | €23,463 | €21,907 | -€1,556 | -6.6% |
| Financial income | 75/76B | €1,506 | €29 | -€1,476 | -98.0% |
| Recurring financial income | 75 | €1,506 | €29 | -€1,476 | -98.0% |
| Financial charges | 65/66B | €20,312 | €19,034 | -€1,278 | -6.3% |
| Recurring financial charges | 65 | €20,312 | €19,034 | -€1,278 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €4,657 | €2,902 | -€1,754 | -37.7% |
| Transfer from deferred taxes | 780 | €163 | €0 | -€163 | -100.0% |
| Income taxes | 67/77 | €140 | €2,436 | +€2,297 | +1646.1% |
| Profit (loss) for the period | 9904 | €4,680 | €466 | -€4,214 | -90.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,680 | €466 | -€4,214 | -90.0% |
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 9 October 2026 via checked.be.