CHEF IN NOOD: 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 IN NOOD
Largest movements
- Intangible fixed assets -€18,600
down €18,600 (-20.0%), from €93,000 to €74,400
- Cash +€9,977
up €9,977 (+1,103%), from €904 to €10,881
mainly Depreciation (+€24,906) and Net result for the year (+€12,304)
- Tangible fixed assets -€3,945
down €3,945 (-14.9%), from €26,530 to €22,586
of which Plant, machinery and equipment: -€3,531
- Receivables within one year -€2,159
down €2,159 (-55.1%), from €3,921 to €1,762
- Current portion of long-term debt -€15,716
no longer reported in 2025 (was €15,716)
- Other debts -€15,285
down €15,285 (-16.5%), from €92,697 to €77,413
- Profit (loss) carried forward +€12,304
up €12,304 (+49.7%), from -€24,770 to -€12,467
- Trade debts +€6,205
up €6,205 (+138%), from €4,511 to €10,715
- Advances received -€3,272
no longer reported in 2025 (was €3,272)
- Gross operating margin +€13,573
up €13,573 (+43.6%), from €31,152 to €44,725
- Taxes +€701
up €701 (+487%), from €144 to €845
- Financial charges -€612
down €612 (-25.7%), from €2,383 to €1,771
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 | €124,364 | €110,012 | -€14,352 | -11.5% |
| Fixed assets | 21/28 | €119,530 | €96,986 | -€22,545 | -18.9% |
| Intangible fixed assets | 21 | €93,000 | €74,400 | -€18,600 | -20.0% |
| Tangible fixed assets | 22/27 | €26,530 | €22,586 | -€3,945 | -14.9% |
| Plant, machinery and equipment | 23 | €25,290 | €21,759 | -€3,531 | -14.0% |
| Leasing and similar rights | 25 | €1,240 | €826 | -€413 | -33.3% |
| Current assets | 29/58 | €4,834 | €13,027 | +€8,192 | +169% |
| Amounts receivable within one year | 40/41 | €3,921 | €1,762 | -€2,159 | -55.1% |
| Trade receivables | 40 | €3,921 | €1,762 | -€2,159 | -55.1% |
| Cash at bank and in hand | 54/58 | €904 | €10,881 | +€9,977 | +1,103% |
| Deferred charges and accrued income | 490/1 | €9 | €384 | +€375 | +4,105% |
| Total equity and liabilities | 10/49 | €124,364 | €110,012 | -€14,352 | -11.5% |
| Equity | 10/15 | -€2,351 | €9,953 | +€12,304 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,820 | €3,820 | = | 0.0% |
| Distributable reserves | 133 | €3,820 | €3,820 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,770 | -€12,467 | +€12,304 | +49.7% |
| Amounts payable | 17/49 | €126,715 | €100,059 | -€26,656 | -21.0% |
| Amounts payable within one year | 42/48 | €126,715 | €100,059 | -€26,656 | -21.0% |
| Current portion of amounts payable after more than one year | 42 | €15,716 | - | -€15,716 | |
| Trade debts | 44 | €4,511 | €10,715 | +€6,205 | +138% |
| Suppliers | 440/4 | €4,511 | €10,715 | +€6,205 | +138% |
| Advances received on contracts in progress | 46 | €3,272 | - | -€3,272 | |
| Taxes, remuneration and social security | 45 | €10,519 | €11,931 | +€1,412 | +13.4% |
| Taxes | 450/3 | €5,443 | €11,931 | +€6,488 | +119% |
| Remuneration and social security | 454/9 | €5,076 | - | -€5,076 | |
| Other amounts payable | 47/48 | €92,697 | €77,413 | -€15,285 | -16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,713 | €24,906 | +€193 | +0.8% |
| Other operating charges | 640/8 | €359 | €224 | -€135 | -37.6% |
| Non-recurring operating charges | 66A | €6,500 | €4,756 | -€1,744 | -26.8% |
| Gross operating margin | 9900 | €31,152 | €44,725 | +€13,573 | +43.6% |
| Operating profit (loss) | 9901 | -€421 | €14,839 | +€15,260 | |
| Financial income | 75/76B | €102 | €81 | -€20 | -20.1% |
| Recurring financial income | 75 | €102 | €81 | -€20 | -20.1% |
| Financial charges | 65/66B | €2,383 | €1,771 | -€612 | -25.7% |
| Recurring financial charges | 65 | €2,383 | €1,771 | -€612 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,702 | €13,149 | +€15,851 | |
| Income taxes | 67/77 | €144 | €845 | +€701 | +487% |
| Profit (loss) for the period | 9904 | -€2,846 | €12,304 | +€15,150 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,846 | €12,304 | +€15,150 |
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 29 October 2026 via checked.be.