Catering Cuisin-e: 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.
Catering Cuisin-e
Largest movements
- Cash +€19,091
up €19,091 (+166%), from €11,467 to €30,558
mainly Depreciation (+€27,947) and Net result for the year (+€16,378)
- Tangible fixed assets -€16,314
down €16,314 (-23.1%), from €70,652 to €54,339
of which Furniture and vehicles: -€14,783
- Receivables within one year +€10,625
up €10,625 (+110%), from €9,673 to €20,298
of which Trade receivables: +€10,397
- Reserves +€15,545
up €15,545 (+203%), from €7,661 to €23,206
- Other debts -€13,954
down €13,954 (-18.5%), from €75,531 to €61,577
- Tax, wage and social debts +€6,752
up €6,752 (+155%), from €4,358 to €11,109
- Trade debts +€3,678
up €3,678 (+187%), from €1,963 to €5,641
- Accrued charges and deferred income +€1,724
up €1,724 (+46.9%), from €3,676 to €5,400
- Gross operating margin +€21,791
up €21,791 (+67.2%), from €32,413 to €54,205
- Depreciation +€8,542
up €8,542 (+44.0%), from €19,406 to €27,947
- Taxes +€4,490
up €4,490 (+130%), from €3,442 to €7,932
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 | €96,187 | €109,933 | +€13,745 | +14.3% |
| Fixed assets | 21/28 | €72,493 | €56,004 | -€16,488 | -22.7% |
| Intangible fixed assets | 21 | €1,840 | €1,666 | -€175 | -9.5% |
| Tangible fixed assets | 22/27 | €70,652 | €54,339 | -€16,314 | -23.1% |
| Plant, machinery and equipment | 23 | €6,203 | €5,480 | -€723 | -11.7% |
| Furniture and vehicles | 24 | €52,485 | €37,702 | -€14,783 | -28.2% |
| Other tangible fixed assets | 26 | €11,965 | €11,157 | -€808 | -6.8% |
| Current assets | 29/58 | €23,695 | €53,929 | +€30,234 | +128% |
| Stocks and contracts in progress | 3 | €850 | €1,210 | +€360 | +42.4% |
| Stocks | 30/36 | €850 | €1,210 | +€360 | +42.4% |
| Amounts receivable within one year | 40/41 | €9,673 | €20,298 | +€10,625 | +110% |
| Trade receivables | 40 | €9,673 | €20,071 | +€10,397 | +107% |
| Other amounts receivable | 41 | - | €228 | +€228 | |
| Cash at bank and in hand | 54/58 | €11,467 | €30,558 | +€19,091 | +166% |
| Deferred charges and accrued income | 490/1 | €1,705 | €1,862 | +€157 | +9.2% |
| Total equity and liabilities | 10/49 | €96,187 | €109,933 | +€13,745 | +14.3% |
| Equity | 10/15 | €10,661 | €26,206 | +€15,545 | +146% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €7,661 | €23,206 | +€15,545 | +203% |
| Distributable reserves | 133 | €7,661 | €23,206 | +€15,545 | +203% |
| Amounts payable | 17/49 | €85,526 | €83,727 | -€1,799 | -2.1% |
| Amounts payable within one year | 42/48 | €81,851 | €78,327 | -€3,524 | -4.3% |
| Trade debts | 44 | €1,963 | €5,641 | +€3,678 | +187% |
| Suppliers | 440/4 | €1,963 | €5,641 | +€3,678 | +187% |
| Taxes, remuneration and social security | 45 | €4,358 | €11,109 | +€6,752 | +155% |
| Taxes | 450/3 | €4,358 | €11,109 | +€6,752 | +155% |
| Other amounts payable | 47/48 | €75,531 | €61,577 | -€13,954 | -18.5% |
| Accrued charges and deferred income | 492/3 | €3,676 | €5,400 | +€1,724 | +46.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,406 | €27,947 | +€8,542 | +44.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €510 | €1,113 | +€603 | +118% |
| Gross operating margin | 9900 | €32,413 | €54,205 | +€21,791 | +67.2% |
| Operating profit (loss) | 9901 | €12,111 | €24,744 | +€12,634 | +104% |
| Financial income | 75/76B | €13 | €139 | +€126 | +992% |
| Recurring financial income | 75 | €13 | €139 | +€126 | +992% |
| Financial charges | 65/66B | €161 | €574 | +€413 | +257% |
| Recurring financial charges | 65 | €161 | €574 | +€413 | +257% |
| Profit (loss) for the period before taxes | 9903 | €11,962 | €24,309 | +€12,347 | +103% |
| Income taxes | 67/77 | €3,442 | €7,932 | +€4,490 | +130% |
| Profit (loss) for the period | 9904 | €8,520 | €16,378 | +€7,858 | +92.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,520 | €16,378 | +€7,858 | +92.2% |
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 24 October 2026 via checked.be.