B-CONCEPT CUISINES: 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.
B-CONCEPT CUISINES
Largest movements
- Cash -€46,719
down €46,719 (-59.5%), from €78,474 to €31,755
mainly Net result for the year (-€72,505) and Advances received (-€34,568)
- Receivables within one year -€31,964
down €31,964 (-13.9%), from €230,627 to €198,663
of which Trade receivables: -€32,690
- Deferred charges and accrued income -€21,462
down €21,462 (-90.0%), from €23,856 to €2,394
- Tangible fixed assets -€9,341
down €9,341 (-14.2%), from €65,793 to €56,452
of which Other tangible fixed assets: -€9,341
- Profit (loss) carried forward -€72,505
down €72,505, from €22,611 to -€49,894
- Advances received -€34,568
down €34,568 (-15.3%), from €225,264 to €190,697
- Trade debts -€31,648
down €31,648 (-29.3%), from €108,190 to €76,541
- Accrued charges and deferred income +€22,535
up €22,535, from €0 to €22,535
- Tax, wage and social debts +€7,990
up €7,990 (+18.2%), from €43,842 to €51,832
of which Remuneration and social security: +€5,213
- Gross operating margin -€95,685
down €95,685 (-57.7%), from €165,903 to €70,218
- Staff costs +€16,779
up €16,779 (+17.3%), from €96,856 to €113,636
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 | €420,358 | €312,187 | -€108,170 | -25.7% |
| Fixed assets | 21/28 | €75,550 | €63,954 | -€11,596 | -15.3% |
| Intangible fixed assets | 21 | €9,757 | €7,502 | -€2,255 | -23.1% |
| Tangible fixed assets | 22/27 | €65,793 | €56,452 | -€9,341 | -14.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €65,793 | €56,452 | -€9,341 | -14.2% |
| Current assets | 29/58 | €344,808 | €248,233 | -€96,574 | -28.0% |
| Stocks and contracts in progress | 3 | €11,851 | €15,422 | +€3,571 | +30.1% |
| Stocks | 30/36 | €11,851 | €15,422 | +€3,571 | +30.1% |
| Amounts receivable within one year | 40/41 | €230,627 | €198,663 | -€31,964 | -13.9% |
| Trade receivables | 40 | €54,701 | €22,010 | -€32,690 | -59.8% |
| Other amounts receivable | 41 | €175,926 | €176,652 | +€726 | +0.4% |
| Cash at bank and in hand | 54/58 | €78,474 | €31,755 | -€46,719 | -59.5% |
| Deferred charges and accrued income | 490/1 | €23,856 | €2,394 | -€21,462 | -90.0% |
| Total equity and liabilities | 10/49 | €420,358 | €312,187 | -€108,170 | -25.7% |
| Equity | 10/15 | €43,062 | -€29,443 | -€72,505 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,611 | -€49,894 | -€72,505 | |
| Amounts payable | 17/49 | €377,296 | €341,630 | -€35,666 | -9.5% |
| Amounts payable within one year | 42/48 | €377,296 | €319,095 | -€58,201 | -15.4% |
| Trade debts | 44 | €108,190 | €76,541 | -€31,648 | -29.3% |
| Suppliers | 440/4 | €108,190 | €76,541 | -€31,648 | -29.3% |
| Advances received on contracts in progress | 46 | €225,264 | €190,697 | -€34,568 | -15.3% |
| Taxes, remuneration and social security | 45 | €43,842 | €51,832 | +€7,990 | +18.2% |
| Taxes | 450/3 | €23,108 | €25,886 | +€2,777 | +12.0% |
| Remuneration and social security | 454/9 | €20,733 | €25,946 | +€5,213 | +25.1% |
| Other amounts payable | 47/48 | - | €25 | +€25 | |
| Accrued charges and deferred income | 492/3 | €0 | €22,535 | +€22,535 | |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €96,856 | €113,636 | +€16,779 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,344 | €26,330 | +€986 | +3.9% |
| Other operating charges | 640/8 | €1,152 | €1,983 | +€831 | +72.2% |
| Gross operating margin | 9900 | €165,903 | €70,218 | -€95,685 | -57.7% |
| Operating profit (loss) | 9901 | €42,551 | -€71,730 | -€114,281 | |
| Financial income | 75/76B | €114 | €71 | -€43 | -37.5% |
| Recurring financial income | 75 | €114 | €71 | -€43 | -37.5% |
| Financial charges | 65/66B | €324 | €396 | +€72 | +22.3% |
| Recurring financial charges | 65 | €324 | €396 | +€72 | +22.3% |
| Profit (loss) for the period before taxes | 9903 | €42,341 | -€72,054 | -€114,396 | |
| Income taxes | 67/77 | €451 | €451 | -€0 | -0.1% |
| Profit (loss) for the period | 9904 | €41,891 | -€72,505 | -€114,395 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,891 | -€72,505 | -€114,395 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.