Chef de Biscuit: 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.
Chef de Biscuit
Largest movements
- Tangible fixed assets -€29,204
down €29,204 (-36.0%), from €81,225 to €52,022
of which Plant, machinery and equipment: -€25,868
- Receivables within one year -€27,039
down €27,039 (-34.4%), from €78,648 to €51,609
of which Other amounts receivable: -€47,772
- Stocks and contracts -€10,796
down €10,796 (-20.3%), from €53,127 to €42,331
- Cash -€8,968
down €8,968 (-33.4%), from €26,862 to €17,894
mainly Debts after one year (-€107,633) and Investment in fixed assets (net) (-€2,736)
- Debts after one year -€107,633
down €107,633 (-68.0%), from €158,221 to €50,587
of which Other amounts payable: -€97,689
- Trade debts +€15,912
up €15,912 (+1055.3%), from €1,508 to €17,419
- Short-term financial debts +€7,092
up €7,092 (+200.2%), from €3,542 to €10,634
- Tax, wage and social debts +€4,221
up €4,221 (+38.7%), from €10,908 to €15,129
of which Remuneration and social security: +€2,151
- Reserves +€3,127
up €3,127 (+9.2%), from €33,998 to €37,126
- Staff costs +€26,430
up €26,430 (+27.6%), from €95,929 to €122,359
- Taxes -€6,743
down €6,743 (-71.1%), from €9,480 to €2,738
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 | €240,231 | €164,125 | -€76,106 | -31.7% |
| Fixed assets | 21/28 | €81,594 | €52,291 | -€29,304 | -35.9% |
| Intangible fixed assets | 21 | €369 | €269 | -€100 | -27.1% |
| Tangible fixed assets | 22/27 | €81,225 | €52,022 | -€29,204 | -36.0% |
| Plant, machinery and equipment | 23 | €76,215 | €50,346 | -€25,868 | -33.9% |
| Furniture and vehicles | 24 | €5,011 | €1,675 | -€3,335 | -66.6% |
| Current assets | 29/58 | €158,637 | €111,834 | -€46,803 | -29.5% |
| Stocks and contracts in progress | 3 | €53,127 | €42,331 | -€10,796 | -20.3% |
| Stocks | 30/36 | €53,127 | €42,331 | -€10,796 | -20.3% |
| Amounts receivable within one year | 40/41 | €78,648 | €51,609 | -€27,039 | -34.4% |
| Trade receivables | 40 | €19,264 | €39,997 | +€20,733 | +107.6% |
| Other amounts receivable | 41 | €59,384 | €11,612 | -€47,772 | -80.4% |
| Cash at bank and in hand | 54/58 | €26,862 | €17,894 | -€8,968 | -33.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €240,231 | €164,125 | -€76,106 | -31.7% |
| Equity | 10/15 | €52,548 | €55,676 | +€3,127 | +6.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €33,998 | €37,126 | +€3,127 | +9.2% |
| Distributable reserves | 133 | €33,998 | €37,126 | +€3,127 | +9.2% |
| Amounts payable | 17/49 | €187,683 | €108,449 | -€79,234 | -42.2% |
| Amounts payable after more than one year | 17 | €158,221 | €50,587 | -€107,633 | -68.0% |
| Financial debts | 170/4 | €24,569 | €14,624 | -€9,945 | -40.5% |
| Other amounts payable | 178/9 | €133,651 | €35,963 | -€97,689 | -73.1% |
| Amounts payable within one year | 42/48 | €29,085 | €57,462 | +€28,378 | +97.6% |
| Current portion of amounts payable after more than one year | 42 | €12,542 | €10,215 | -€2,327 | -18.6% |
| Financial debts | 43 | €3,542 | €10,634 | +€7,092 | +200.2% |
| Credit institutions | 430/8 | €3,542 | €10,634 | +€7,092 | +200.2% |
| Trade debts | 44 | €1,508 | €17,419 | +€15,912 | +1055.3% |
| Suppliers | 440/4 | €1,508 | €17,419 | +€15,912 | +1055.3% |
| Advances received on contracts in progress | 46 | - | €2,864 | +€2,864 | |
| Taxes, remuneration and social security | 45 | €10,908 | €15,129 | +€4,221 | +38.7% |
| Taxes | 450/3 | €1,170 | €3,239 | +€2,070 | +177.0% |
| Remuneration and social security | 454/9 | €9,739 | €11,890 | +€2,151 | +22.1% |
| Other amounts payable | 47/48 | €585 | €1,201 | +€616 | +105.2% |
| Accrued charges and deferred income | 492/3 | €378 | €400 | +€22 | +5.9% |
| Remuneration, social security and pensions | 62 | €95,929 | €122,359 | +€26,430 | +27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,163 | €32,040 | -€1,123 | -3.4% |
| Other operating charges | 640/8 | €1,785 | €834 | -€951 | -53.3% |
| Gross operating margin | 9900 | €164,659 | €163,166 | -€1,494 | -0.9% |
| Operating profit (loss) | 9901 | €33,783 | €7,933 | -€25,849 | -76.5% |
| Financial income | 75/76B | €19 | €0 | -€19 | -99.9% |
| Recurring financial income | 75 | €19 | €0 | -€19 | -99.9% |
| Financial charges | 65/66B | €3,088 | €2,068 | -€1,019 | -33.0% |
| Recurring financial charges | 65 | €3,088 | €2,068 | -€1,019 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €30,714 | €5,865 | -€24,849 | -80.9% |
| Income taxes | 67/77 | €9,480 | €2,738 | -€6,743 | -71.1% |
| Profit (loss) for the period | 9904 | €21,233 | €3,127 | -€18,106 | -85.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,233 | €3,127 | -€18,106 | -85.3% |
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 10 October 2026 via checked.be.