BEARDED CHEF CONCEPTS: 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.
BEARDED CHEF CONCEPTS
Largest movements
- Cash -€9,966
down €9,966 (-25.4%), from €39,268 to €29,303
mainly Debts after one year (-€38,270) and Investment in fixed assets (net) (-€8,643)
- Deferred charges and accrued income -€7,487
down €7,487 (-53.5%), from €13,999 to €6,511
- Receivables within one year -€6,041
down €6,041 (-3.0%), from €203,599 to €197,557
of which Other amounts receivable: -€11,902
- Debts after one year -€38,270
down €38,270 (-48.1%), from €79,562 to €41,292
- Reserves +€17,143
up €17,143 (+109%), from €15,740 to €32,883
of which Distributable reserves: +€17,143
- Current portion of long-term debt +€10,424
up €10,424 (+29.4%), from €35,412 to €45,835
- Tax, wage and social debts -€4,823
down €4,823 (-5.3%), from €91,396 to €86,573
of which Taxes: -€3,436
- Accrued charges and deferred income -€4,705
down €4,705 (-32.9%), from €14,282 to €9,577
- Gross operating margin -€23,844
down €23,844 (-7.6%), from €314,439 to €290,595
- Taxes -€12,775
down €12,775 (-61.7%), from €20,707 to €7,932
- Staff costs +€11,999
up €11,999 (+5.1%), from €233,455 to €245,454
- Depreciation +€4,108
up €4,108 (+106%), from €3,858 to €7,966
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 | €437,514 | €414,697 | -€22,817 | -5.2% |
| Fixed assets | 21/28 | €180,649 | €181,326 | +€677 | +0.4% |
| Tangible fixed assets | 22/27 | €26,974 | €27,651 | +€677 | +2.5% |
| Furniture and vehicles | 24 | €26,910 | €27,651 | +€741 | +2.8% |
| Other tangible fixed assets | 26 | €64 | €0 | -€64 | -100% |
| Financial fixed assets | 28 | €153,675 | €153,675 | = | 0.0% |
| Current assets | 29/58 | €256,866 | €233,371 | -€23,494 | -9.1% |
| Amounts receivable within one year | 40/41 | €203,599 | €197,557 | -€6,041 | -3.0% |
| Trade receivables | 40 | €143,850 | €149,711 | +€5,861 | +4.1% |
| Other amounts receivable | 41 | €59,749 | €47,847 | -€11,902 | -19.9% |
| Cash at bank and in hand | 54/58 | €39,268 | €29,303 | -€9,966 | -25.4% |
| Deferred charges and accrued income | 490/1 | €13,999 | €6,511 | -€7,487 | -53.5% |
| Total equity and liabilities | 10/49 | €437,514 | €414,697 | -€22,817 | -5.2% |
| Equity | 10/15 | €34,340 | €51,483 | +€17,143 | +49.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,740 | €32,883 | +€17,143 | +109% |
| Tax-exempt reserves | 132 | €3,034 | €3,034 | = | 0.0% |
| Distributable reserves | 133 | €12,706 | €29,850 | +€17,143 | +135% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €403,174 | €363,214 | -€39,961 | -9.9% |
| Amounts payable after more than one year | 17 | €79,562 | €41,292 | -€38,270 | -48.1% |
| Financial debts | 170/4 | €79,562 | €41,292 | -€38,270 | -48.1% |
| Amounts payable within one year | 42/48 | €309,331 | €312,345 | +€3,015 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €35,412 | €45,835 | +€10,424 | +29.4% |
| Trade debts | 44 | €63,984 | €62,228 | -€1,756 | -2.7% |
| Suppliers | 440/4 | €63,984 | €62,228 | -€1,756 | -2.7% |
| Taxes, remuneration and social security | 45 | €91,396 | €86,573 | -€4,823 | -5.3% |
| Taxes | 450/3 | €31,266 | €27,830 | -€3,436 | -11.0% |
| Remuneration and social security | 454/9 | €60,130 | €58,743 | -€1,387 | -2.3% |
| Other amounts payable | 47/48 | €118,538 | €117,709 | -€829 | -0.7% |
| Accrued charges and deferred income | 492/3 | €14,282 | €9,577 | -€4,705 | -32.9% |
| Remuneration, social security and pensions | 62 | €233,455 | €245,454 | +€11,999 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,858 | €7,966 | +€4,108 | +106% |
| Other operating charges | 640/8 | €1,369 | €1,532 | +€163 | +11.9% |
| Gross operating margin | 9900 | €314,439 | €290,595 | -€23,844 | -7.6% |
| Operating profit (loss) | 9901 | €75,757 | €35,643 | -€40,114 | -53.0% |
| Financial income | 75/76B | €26 | €14 | -€12 | -46.8% |
| Recurring financial income | 75 | €26 | €14 | -€12 | -46.8% |
| Financial charges | 65/66B | €8,689 | €7,333 | -€1,356 | -15.6% |
| Recurring financial charges | 65 | €8,689 | €7,333 | -€1,356 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €67,095 | €28,325 | -€38,770 | -57.8% |
| Income taxes | 67/77 | €20,707 | €7,932 | -€12,775 | -61.7% |
| Profit (loss) for the period | 9904 | €46,388 | €20,393 | -€25,995 | -56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,388 | €20,393 | -€25,995 | -56.0% |
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 22 October 2026 via checked.be.