Chef Solutions: 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 Solutions
Largest movements
- Receivables within one year +€115,864
up €115,864 (+327.7%), from €35,352 to €151,215
of which Other amounts receivable: +€109,267
- Cash -€27,716
down €27,716 (-95.6%), from €28,983 to €1,267
mainly Receivables within one year (-€115,864) and Investment in fixed assets (net) (-€46,764)
- Tangible fixed assets +€18,929
up €18,929 (+22.6%), from €83,763 to €102,691
of which Plant, machinery and equipment: +€20,019
- Reserves +€71,969
up €71,969 (+106.7%), from €67,434 to €139,402
- Tax, wage and social debts +€12,421
up €12,421 (+22.5%), from €55,118 to €67,539
- Accrued charges and deferred income +€9,000
new in 2025: €9,000
- Current portion of long-term debt +€8,301
new in 2025: €8,301
- Trade debts +€4,710
up €4,710 (+27.0%), from €17,420 to €22,131
- Gross operating margin -€69,683
down €69,683 (-34.7%), from €200,603 to €130,920
- Staff costs -€57,698
down €57,698 (-97.7%), from €59,075 to €1,376
- Other operating charges -€4,465
down €4,465 (-45.5%), from €9,811 to €5,346
- Depreciation -€4,245
down €4,245 (-13.7%), from €30,880 to €26,636
- Financial income +€3,753
up €3,753 (+579.4%), from €648 to €4,401
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 | €149,972 | €256,374 | +€106,401 | +70.9% |
| Fixed assets | 21/28 | €83,763 | €103,891 | +€20,129 | +24.0% |
| Tangible fixed assets | 22/27 | €83,763 | €102,691 | +€18,929 | +22.6% |
| Land and buildings | 22 | €1,488 | €12,169 | +€10,681 | +718.0% |
| Plant, machinery and equipment | 23 | €45,449 | €65,469 | +€20,019 | +44.0% |
| Furniture and vehicles | 24 | €12,515 | €22,202 | +€9,687 | +77.4% |
| Other tangible fixed assets | 26 | €24,310 | €2,851 | -€21,459 | -88.3% |
| Financial fixed assets | 28 | - | €1,200 | +€1,200 | |
| Current assets | 29/58 | €66,210 | €152,483 | +€86,273 | +130.3% |
| Amounts receivable within one year | 40/41 | €35,352 | €151,215 | +€115,864 | +327.7% |
| Trade receivables | 40 | €17,102 | €23,698 | +€6,596 | +38.6% |
| Other amounts receivable | 41 | €18,250 | €127,517 | +€109,267 | +598.7% |
| Cash at bank and in hand | 54/58 | €28,983 | €1,267 | -€27,716 | -95.6% |
| Deferred charges and accrued income | 490/1 | €1,875 | - | -€1,875 | |
| Total equity and liabilities | 10/49 | €149,972 | €256,374 | +€106,401 | +70.9% |
| Equity | 10/15 | €77,434 | €149,402 | +€71,969 | +92.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €67,434 | €139,402 | +€71,969 | +106.7% |
| Distributable reserves | 133 | €67,434 | €139,402 | +€71,969 | +106.7% |
| Amounts payable | 17/49 | €72,539 | €106,971 | +€34,433 | +47.5% |
| Amounts payable within one year | 42/48 | €72,539 | €97,971 | +€25,433 | +35.1% |
| Current portion of amounts payable after more than one year | 42 | - | €8,301 | +€8,301 | |
| Trade debts | 44 | €17,420 | €22,131 | +€4,710 | +27.0% |
| Suppliers | 440/4 | €17,420 | €22,131 | +€4,710 | +27.0% |
| Taxes, remuneration and social security | 45 | €55,118 | €67,539 | +€12,421 | +22.5% |
| Taxes | 450/3 | €55,118 | €67,539 | +€12,421 | +22.5% |
| Accrued charges and deferred income | 492/3 | - | €9,000 | +€9,000 | |
| Non-recurring operating income | 76A | - | €4,427 | +€4,427 | |
| Remuneration, social security and pensions | 62 | €59,075 | €1,376 | -€57,698 | -97.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,880 | €26,636 | -€4,245 | -13.7% |
| Other operating charges | 640/8 | €9,811 | €5,346 | -€4,465 | -45.5% |
| Gross operating margin | 9900 | €200,603 | €130,920 | -€69,683 | -34.7% |
| Operating profit (loss) | 9901 | €100,837 | €97,562 | -€3,275 | -3.2% |
| Financial income | 75/76B | €648 | €4,401 | +€3,753 | +579.4% |
| Recurring financial income | 75 | €648 | €4,401 | +€3,753 | +579.4% |
| Financial charges | 65/66B | €4,019 | €1,037 | -€2,982 | -74.2% |
| Recurring financial charges | 65 | €4,019 | €1,037 | -€2,982 | -74.2% |
| Profit (loss) for the period before taxes | 9903 | €97,465 | €100,926 | +€3,460 | +3.6% |
| Income taxes | 67/77 | €30,031 | €28,957 | -€1,074 | -3.6% |
| Profit (loss) for the period | 9904 | €67,434 | €71,969 | +€4,535 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €67,434 | €71,969 | +€4,535 | +6.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.