CONCEPT CUISINE: 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.
CONCEPT CUISINE
Largest movements
- Cash -€3,756
down €3,756 (-24.1%), from €15,582 to €11,826
mainly Net result for the year (-€1,759) and Advances received (-€1,698)
- Receivables within one year +€1,041
up €1,041 (+4.3%), from €24,374 to €25,415
of which Other amounts receivable: +€2,444
- Tangible fixed assets -€411
no longer reported in 2024 (was €411)
- Profit (loss) carried forward -€1,759
down €1,759 (-9.7%), from €18,173 to €16,414
- Advances received -€1,698
no longer reported in 2024 (was €1,698)
- Financial charges -€8,556
down €8,556 (-99.4%), from €8,606 to €50
of which Non-recurring financial charges: -€8,560
- Gross operating margin -€843
down €843 (-163%), from -€516 to -€1,358
- Other operating charges +€480
up €480 (+80.0%), from €600 to €1,080
- Financial income +€326
up €326 (+29.3%), from €1,111 to €1,437
- Write-downs +€296
new in 2024: €296
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,663 | €37,240 | -€3,422 | -8.4% |
| Fixed assets | 21/28 | €411 | - | -€411 | |
| Tangible fixed assets | 22/27 | €411 | - | -€411 | |
| Furniture and vehicles | 24 | €411 | - | -€411 | |
| Current assets | 29/58 | €40,251 | €37,240 | -€3,011 | -7.5% |
| Stocks and contracts in progress | 3 | €296 | - | -€296 | |
| Stocks | 30/36 | €296 | - | -€296 | |
| Amounts receivable within one year | 40/41 | €24,374 | €25,415 | +€1,041 | +4.3% |
| Trade receivables | 40 | €1,403 | - | -€1,403 | |
| Other amounts receivable | 41 | €22,971 | €25,415 | +€2,444 | +10.6% |
| Cash at bank and in hand | 54/58 | €15,582 | €11,826 | -€3,756 | -24.1% |
| Total equity and liabilities | 10/49 | €40,663 | €37,240 | -€3,422 | -8.4% |
| Equity | 10/15 | €38,633 | €36,874 | -€1,759 | -4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,173 | €16,414 | -€1,759 | -9.7% |
| Amounts payable | 17/49 | €2,030 | €366 | -€1,663 | -82.0% |
| Amounts payable within one year | 42/48 | €2,030 | €366 | -€1,663 | -82.0% |
| Advances received on contracts in progress | 46 | €1,698 | - | -€1,698 | |
| Taxes, remuneration and social security | 45 | €332 | €366 | +€35 | +10.4% |
| Taxes | 450/3 | €332 | €366 | +€35 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €492 | €411 | -€80 | -16.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €296 | +€296 | |
| Other operating charges | 640/8 | €600 | €1,080 | +€480 | +80.0% |
| Gross operating margin | 9900 | -€516 | -€1,358 | -€843 | -163% |
| Operating profit (loss) | 9901 | -€1,608 | -€3,146 | -€1,538 | -95.7% |
| Financial income | 75/76B | €1,111 | €1,437 | +€326 | +29.3% |
| Recurring financial income | 75 | €1,111 | €1,437 | +€326 | +29.3% |
| Financial charges | 65/66B | €8,606 | €50 | -€8,556 | -99.4% |
| Recurring financial charges | 65 | €46 | €50 | +€4 | +8.7% |
| Non-recurring financial charges | 66B | €8,560 | - | -€8,560 | |
| Profit (loss) for the period before taxes | 9903 | -€9,103 | -€1,759 | +€7,344 | +80.7% |
| Profit (loss) for the period | 9904 | -€9,103 | -€1,759 | +€7,344 | +80.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,103 | -€1,759 | +€7,344 | +80.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.