CHEF ON FLIGHT: 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 ON FLIGHT
Largest movements
- Receivables within one year -€17,027
down €17,027 (-89.5%), from €19,024 to €1,998
of which Trade receivables: -€17,519
- Cash +€14,757
up €14,757 (+1,003%), from €1,471 to €16,228
mainly Receivables within one year (+€17,027) and Tax, wage and social debts (+€4,113)
- Tangible fixed assets -€534
down €534 (-21.7%), from €2,463 to €1,929
- Deferred charges and accrued income -€316
down €316 (-32.5%), from €970 to €654
- Other debts -€6,009
down €6,009 (-79.7%), from €7,543 to €1,535
- Tax, wage and social debts +€4,113
up €4,113 (+171%), from €2,406 to €6,520
of which Remuneration and social security: +€3,044
- Trade debts -€1,126
down €1,126 (-24.7%), from €4,566 to €3,440
- Staff costs +€8,821
new in 2025: €8,821
- Gross operating margin +€2,521
up €2,521 (+21.1%), from €11,966 to €14,487
- Taxes -€1,089
down €1,089 (-47.7%), from €2,282 to €1,194
- Financial charges +€1,011
up €1,011 (+49.5%), from €2,044 to €3,056
- Other operating charges +€556
up €556 (+130%), from €427 to €983
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 | €24,023 | €20,904 | -€3,119 | -13.0% |
| Fixed assets | 21/28 | €2,557 | €2,024 | -€534 | -20.9% |
| Tangible fixed assets | 22/27 | €2,463 | €1,929 | -€534 | -21.7% |
| Plant, machinery and equipment | 23 | €2,463 | €1,929 | -€534 | -21.7% |
| Financial fixed assets | 28 | €95 | €95 | = | 0.0% |
| Current assets | 29/58 | €21,466 | €18,880 | -€2,586 | -12.0% |
| Amounts receivable within one year | 40/41 | €19,024 | €1,998 | -€17,027 | -89.5% |
| Trade receivables | 40 | €18,391 | €872 | -€17,519 | -95.3% |
| Other amounts receivable | 41 | €633 | €1,126 | +€492 | +77.7% |
| Cash at bank and in hand | 54/58 | €1,471 | €16,228 | +€14,757 | +1,003% |
| Deferred charges and accrued income | 490/1 | €970 | €654 | -€316 | -32.5% |
| Total equity and liabilities | 10/49 | €24,023 | €20,904 | -€3,119 | -13.0% |
| Equity | 10/15 | €9,507 | €9,409 | -€98 | -1.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €7,007 | €7,007 | = | 0.0% |
| Distributable reserves | 133 | €7,007 | €7,007 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€98 | -€98 | |
| Amounts payable | 17/49 | €14,516 | €11,495 | -€3,022 | -20.8% |
| Amounts payable within one year | 42/48 | €14,516 | €11,495 | -€3,022 | -20.8% |
| Trade debts | 44 | €4,566 | €3,440 | -€1,126 | -24.7% |
| Suppliers | 440/4 | €4,566 | €3,440 | -€1,126 | -24.7% |
| Taxes, remuneration and social security | 45 | €2,406 | €6,520 | +€4,113 | +171% |
| Taxes | 450/3 | €2,406 | €3,476 | +€1,070 | +44.4% |
| Remuneration and social security | 454/9 | - | €3,044 | +€3,044 | |
| Other amounts payable | 47/48 | €7,543 | €1,535 | -€6,009 | -79.7% |
| Remuneration, social security and pensions | 62 | - | €8,821 | +€8,821 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €206 | €534 | +€328 | +159% |
| Other operating charges | 640/8 | €427 | €983 | +€556 | +130% |
| Gross operating margin | 9900 | €11,966 | €14,487 | +€2,521 | +21.1% |
| Operating profit (loss) | 9901 | €11,333 | €4,150 | -€7,184 | -63.4% |
| Financial income | 75/76B | €0 | €2 | +€2 | +512% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +512% |
| Financial charges | 65/66B | €2,044 | €3,056 | +€1,011 | +49.5% |
| Recurring financial charges | 65 | €2,044 | €3,056 | +€1,011 | +49.5% |
| Profit (loss) for the period before taxes | 9903 | €9,289 | €1,096 | -€8,193 | -88.2% |
| Income taxes | 67/77 | €2,282 | €1,194 | -€1,089 | -47.7% |
| Profit (loss) for the period | 9904 | €7,007 | -€98 | -€7,105 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,007 | -€98 | -€7,105 |
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 18 October 2026 via checked.be.