CK GOURMANDISE: what changed
CK GOURMANDISE
Largest movements
- Cash +€9,226
up €9,226 (+522%), from €1,767 to €10,993
mainly Debts after one year (+€48,168) and Tax, wage and social debts (+€9,986)
- Receivables within one year +€2,324
up €2,324 (+7.7%), from €30,024 to €32,348
of which Other amounts receivable: +€1,488
- Financial fixed assets -€1,500
no longer reported in 2025 (was €1,500)
- Stocks and contracts -€1,265
down €1,265 (-8.5%), from €14,815 to €13,550
- Debts after one year +€48,168
new in 2025: €48,168
- Trade debts -€37,267
down €37,267 (-46.2%), from €80,600 to €43,333
- Profit (loss) carried forward -€20,697
down €20,697 (-60.3%), from -€34,327 to -€55,024
- Tax, wage and social debts +€9,986
up €9,986 (+331%), from €3,017 to €13,003
of which Taxes: +€6,439
- Accrued charges and deferred income +€4,500
up €4,500 (+600%), from €750 to €5,250
- Gross operating margin +€21,073
up €21,073, from -€12,095 to €8,978
- Staff costs +€6,522
up €6,522 (+30.7%), from €21,222 to €27,743
- Other operating charges +€1,019
up €1,019 (+239%), from €427 to €1,446
- Financial income +€473
up €473 (+36.6%), from €1,292 to €1,764
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,539 | €59,716 | +€8,176 | +15.9% |
| Formation expenses | 20 | €1,065 | €804 | -€261 | -24.5% |
| Fixed assets | 21/28 | €1,500 | - | -€1,500 | |
| Financial fixed assets | 28 | €1,500 | - | -€1,500 | |
| Current assets | 29/58 | €48,975 | €58,912 | +€9,937 | +20.3% |
| Stocks and contracts in progress | 3 | €14,815 | €13,550 | -€1,265 | -8.5% |
| Stocks | 30/36 | €14,815 | €13,550 | -€1,265 | -8.5% |
| Amounts receivable within one year | 40/41 | €30,024 | €32,348 | +€2,324 | +7.7% |
| Trade receivables | 40 | €7,852 | €8,687 | +€835 | +10.6% |
| Other amounts receivable | 41 | €22,172 | €23,661 | +€1,488 | +6.7% |
| Cash at bank and in hand | 54/58 | €1,767 | €10,993 | +€9,226 | +522% |
| Deferred charges and accrued income | 490/1 | €2,369 | €2,021 | -€348 | -14.7% |
| Total equity and liabilities | 10/49 | €51,539 | €59,716 | +€8,176 | +15.9% |
| Equity | 10/15 | -€32,827 | -€53,524 | -€20,697 | -63.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Contributions outside capital | 11 | €1,500 | - | -€1,500 | |
| Other | 1109/19 | €1,500 | - | -€1,500 | |
| Profit (loss) carried forward | 14 | -€34,327 | -€55,024 | -€20,697 | -60.3% |
| Amounts payable | 17/49 | €84,367 | €113,240 | +€28,873 | +34.2% |
| Amounts payable after more than one year | 17 | - | €48,168 | +€48,168 | |
| Trade debts | 175 | - | €48,168 | +€48,168 | |
| Amounts payable within one year | 42/48 | €83,617 | €59,822 | -€23,795 | -28.5% |
| Trade debts | 44 | €80,600 | €43,333 | -€37,267 | -46.2% |
| Suppliers | 440/4 | €80,600 | €43,333 | -€37,267 | -46.2% |
| Advances received on contracts in progress | 46 | - | €1,000 | +€1,000 | |
| Taxes, remuneration and social security | 45 | €3,017 | €13,003 | +€9,986 | +331% |
| Taxes | 450/3 | €703 | €7,142 | +€6,439 | +915% |
| Remuneration and social security | 454/9 | €2,314 | €5,860 | +€3,547 | +153% |
| Other amounts payable | 47/48 | - | €2,486 | +€2,486 | |
| Accrued charges and deferred income | 492/3 | €750 | €5,250 | +€4,500 | +600% |
| Remuneration, social security and pensions | 62 | €21,222 | €27,743 | +€6,522 | +30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €239 | €261 | +€22 | +9.1% |
| Other operating charges | 640/8 | €427 | €1,446 | +€1,019 | +239% |
| Non-recurring operating charges | 66A | - | €281 | +€281 | |
| Gross operating margin | 9900 | -€12,095 | €8,978 | +€21,073 | |
| Operating profit (loss) | 9901 | -€33,983 | -€20,753 | +€13,230 | +38.9% |
| Financial income | 75/76B | €1,292 | €1,764 | +€473 | +36.6% |
| Recurring financial income | 75 | €1,292 | €1,764 | +€473 | +36.6% |
| Financial charges | 65/66B | €1,636 | €1,708 | +€72 | +4.4% |
| Recurring financial charges | 65 | €1,636 | €1,708 | +€72 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | -€34,327 | -€20,697 | +€13,631 | +39.7% |
| Profit (loss) for the period | 9904 | -€34,327 | -€20,697 | +€13,631 | +39.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,327 | -€20,697 | +€13,631 | +39.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.