CUCINA: 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.
CUCINA
Largest movements
- Cash +€32,178
up €32,178 (+39.1%), from €82,322 to €114,500
mainly Tax, wage and social debts (+€44,301) and Depreciation (+€4,553)
- Receivables within one year +€15,484
up €15,484 (+13.1%), from €118,446 to €133,931
of which Trade receivables: +€16,476
- Tangible fixed assets -€4,427
down €4,427 (-70.9%), from €6,246 to €1,819
- Tax, wage and social debts +€44,301
up €44,301 (+263%), from €16,869 to €61,170
of which Taxes: +€43,895
- Other debts +€4,092
up €4,092 (+2.5%), from €164,912 to €169,004
- Current portion of long-term debt -€2,723
down €2,723 (-70.3%), from €3,872 to €1,149
- Turnover -€197,006
no longer reported in 2025 (was €197,006)
- Gross operating margin +€116,683
new in 2025: €116,683
- Goods and materials -€82,684
no longer reported in 2025 (was €82,684)
- Services and other goods -€9,078
no longer reported in 2025 (was €9,078)
- Staff costs +€7,245
up €7,245 (+7.4%), from €97,457 to €104,702
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 | €207,141 | €250,250 | +€43,109 | +20.8% |
| Formation expenses | 20 | €126 | €0 | -€126 | -100% |
| Fixed assets | 21/28 | €6,246 | €1,819 | -€4,427 | -70.9% |
| Tangible fixed assets | 22/27 | €6,246 | €1,819 | -€4,427 | -70.9% |
| Leasing and similar rights | 25 | €6,246 | €1,819 | -€4,427 | -70.9% |
| Current assets | 29/58 | €200,768 | €248,431 | +€47,663 | +23.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €118,446 | €133,931 | +€15,484 | +13.1% |
| Trade receivables | 40 | €116,062 | €132,538 | +€16,476 | +14.2% |
| Other amounts receivable | 41 | €2,384 | €1,392 | -€992 | -41.6% |
| Cash at bank and in hand | 54/58 | €82,322 | €114,500 | +€32,178 | +39.1% |
| Total equity and liabilities | 10/49 | €207,141 | €250,250 | +€43,109 | +20.8% |
| Equity | 10/15 | €17,717 | €18,586 | +€869 | +4.9% |
| Contributions | 10/11 | €9,000 | €9,000 | = | 0.0% |
| Reserves | 13 | €8,717 | €9,586 | +€869 | +10.0% |
| Distributable reserves | 133 | €8,717 | €9,586 | +€869 | +10.0% |
| Amounts payable | 17/49 | €189,424 | €231,664 | +€42,240 | +22.3% |
| Amounts payable after more than one year | 17 | €1,526 | €0 | -€1,526 | -100% |
| Financial debts | 170/4 | €1,526 | €0 | -€1,526 | -100% |
| Leasing and similar obligations | 172 | €1,526 | - | -€1,526 | |
| Amounts payable within one year | 42/48 | €187,898 | €231,664 | +€43,766 | +23.3% |
| Current portion of amounts payable after more than one year | 42 | €3,872 | €1,149 | -€2,723 | -70.3% |
| Trade debts | 44 | €2,245 | €341 | -€1,903 | -84.8% |
| Suppliers | 440/4 | €2,245 | €341 | -€1,903 | -84.8% |
| Taxes, remuneration and social security | 45 | €16,869 | €61,170 | +€44,301 | +263% |
| Taxes | 450/3 | €1,583 | €45,478 | +€43,895 | +2,773% |
| Remuneration and social security | 454/9 | €15,286 | €15,692 | +€406 | +2.7% |
| Other amounts payable | 47/48 | €164,912 | €169,004 | +€4,092 | +2.5% |
| Operating income | 70/76A | €203,458 | - | -€203,458 | |
| Turnover | 70 | €197,006 | - | -€197,006 | |
| Other operating income | 74 | €6,452 | - | -€6,452 | |
| Operating charges | 60/66A | €195,104 | - | -€195,104 | |
| Goods for resale, raw materials and consumables | 60 | €82,684 | - | -€82,684 | |
| Purchases | 600/8 | €82,684 | - | -€82,684 | |
| Services and other goods | 61 | €9,078 | - | -€9,078 | |
| Remuneration, social security and pensions | 62 | €97,457 | €104,702 | +€7,245 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,644 | €4,553 | -€90 | -1.9% |
| Other operating charges | 640/8 | €1,242 | €1,458 | +€217 | +17.4% |
| Gross operating margin | 9900 | - | €116,683 | +€116,683 | |
| Operating profit (loss) | 9901 | €8,354 | €5,969 | -€2,385 | -28.5% |
| Financial income | 75/76B | €66 | €66 | = | 0.0% |
| Recurring financial income | 75 | €66 | €66 | = | 0.0% |
| Other financial income | 752/9 | €66 | - | -€66 | |
| Financial charges | 65/66B | €3,615 | €3,554 | -€61 | -1.7% |
| Recurring financial charges | 65 | €3,615 | €3,554 | -€61 | -1.7% |
| Debt charges | 650 | €3,550 | - | -€3,550 | |
| Other financial charges | 652/9 | €65 | - | -€65 | |
| Profit (loss) for the period before taxes | 9903 | €4,805 | €2,481 | -€2,324 | -48.4% |
| Income taxes | 67/77 | €2,131 | €1,612 | -€519 | -24.3% |
| Taxes | 670/3 | €2,131 | - | -€2,131 | |
| Profit (loss) for the period | 9904 | €2,674 | €869 | -€1,805 | -67.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,674 | €869 | -€1,805 | -67.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.